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GST - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Construction Services - Construction of factory for Madhepura ...

Case Laws     GST

October 3, 2018

Construction Services - Construction of factory for Madhepura Electric Locomotive Pvt. Ltd. which subsidiary of Indian Railways - The nature of activity undertaking by the applicant is Works Contract - However, the work completed by the applicant company cannot be held to be Resale/supply to railway company - the rate of GST applicable will be at 9%.

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