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1. Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

2. The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

3. Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited...

4. Benefit of concessional rate of GST - Supply of works contract to the Indian Railways - construction services - The supply provided by the applicant does not fall under...

5. Scope of the term Railways Works contract in relation to Mumbai Railway Vikas Corporation Ltd (MRVC) - The definition of 'Works Contract' do not state that the...

6. Services supplied before 18.07.2022, invoices proposed for price escalation. Rate of GST 18% applicable as per Section 14(a)(i) of CGST Act, 2017 on invoices issued...

7. Classification of services - rate of GST - works contract - original works pertaining to railways - first high speed rail line i.e. bullet train in times to come and for...

8. Availability of concessional rate of GST - works contracts - the works contract executed by the applicant for construction of Administrative building for TSIIC falls...

9. The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

10. Classification of service - Works contract service or not - The proposed activity of setting-up of the data centre facilities as explained would qualify as ‘works...

11. Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

12. Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

13. GST on Services supplied to Government authority and Government Entity - The amendment came into force on 01.01.2022. The benefit of the reduced tax rate, ie, 12%...

14. This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation...

15. Rate of GST - works contract service of construction of 599 residential quarters allotted to the applicant by MPPGCL - The impugned activity of the applicant would attract GST @18%