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GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Rate of tax - sub-contract - Since this involves the works ...

October 26, 2019

Case Laws     GST     AAR

Rate of tax - sub-contract - Since this involves the works related to railway network, the contract can be said to be pertaining to Railways. The term “pertaining to Railways is more expansive and includes other establishments other than Indian Railways. Hence the contract is pertaining to Indian Railways - taxable at 12% of GST

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