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GST - Highlights / Catch Notes

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Classification of Services - Contract with Railtel Corporation ...


Classification of Optical Fiber Cable Services for Railtel: Not Primarily Commercial, Impacts Government Authority Construction Service Status.

June 23, 2020

Case Laws     GST     AAR

Classification of Services - Contract with Railtel Corporation of India ltd. - Excavation of trenches and laying of OFC(Optical Fiber Cable) through ducts, testing, commissioning of OFC. - end use of the Optical Fibre Cable is for the purpose of connecting with the Gram Panchayat for socioeconomic development - Construction Service or Original Work to Government Authority - it cannot be construed that the optical fiber cables laid underground are meant predominantly for use other than for commerce, industry, or any other business or profession as stated by the applicant.

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