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GST - Works Contract, Scope of expression 'Railways', Eligibility to Concessional Rate of GST - Claim of concessional rate of 12% on works contract services of original works executed for Railways - Petitioner was assigned a works contract by Rail Vikas Nigam Limited (RVNL) for doubling of track, construction of roadbed, minor bridges, platforms, buildings, and other infrastructure - Petitioner had paid GST at the concessional rate of 12% on the basis that the services were covered under Sl. No. 3(v)(a) of the Notification No.11/2017-Central Tax (Rate), dated 28.06.2017, which provided a concessional rate of 12% for composite supply of works contract services pertaining to railways – Respondents-Dept rejected the petitioner's claim for the concessional rate and levied 18% GST, contending that RVNL does not function under the direct control of Indian Railways - Whether the petitioner's works contract services executed for RVNL are eligible for the concessional rate of 12% GST under Sl. No. 3(v)(a) of the relevant notifications - HELD – Whenever the legislature intended to incorporate the definitions contained in other enactments, it has provided expressly. There is no definition for 'railways' under the GST Act. If the legislature intended to refer to the definition of 'railways' as contained under the Railways Act, 1989, it would have done so expressly - The attempt by the respondent/authority to understand the scope of the relevant Notification by looking to the expression 'railways', as defined under the Railways Act, 1989, appears to be in conflict with the legislative intent - The definition of "railway" under the Indian Railways Act, 1989 cannot be imported into the GST notifications, as the GST Act does not define "railway" and the legislature has not expressly incorporated the definition from the Railways Act – Further, the expression "pertaining to" used in the notification has a wide import and the works contract services executed by the petitioner for RVNL would fall within the ambit of "original works pertaining to railways" – The RVNL functions as an extended arm of the Ministry of Railways and the works executed by the petitioner are integral to the development of rail infrastructure, and therefore, the concessional rate of 12% GST should apply - The petitioner's works contract services executed for RVNL are held to be eligible for the concessional rate of 12% GST under Sl. No. 3(v)(a) of the relevant notifications - the impugned orders are set aside and the petition is allowed
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