2026-VIL-272-GSTAT-AGR
  1. Home
  2. 2026-VIL-272-GSTAT-AGR

SGST Tribunal

GST - Applicable rate of tax on general construction services provided to Indian Railways, Eligibility to the concessional rate for composite supply of works contract under Sr. No. 3(v)(a) of Notification No. 11/2017-Central Tax (Rate) - The Respondent-taxpayer, a joint venture, provided construction services to Indian Railways and paid GST at the concessional rate. The SCN under Section 74 alleged short payment as the services were general construction services taxable at the standard rate - The FAA set aside the demand on the view that the services were works contract services to Railways - Whether the general construction services provided to Indian Railways are covered as composite supply of works contract to Railways attracting the concessional rate - HELD - The concessional rate under Sr. No. 3(v)(a) is available only for a composite supply of works contract provided to Railways, and any other composite supply of works contract attracts the standard rate. The invoices raised by the taxpayer described the services as general construction services - The taxpayer did not demonstrate, with structural proofs and billing breakups, that the services were construction services in relation to immovable property forming a composite supply of works contract. The finding of the FAA that all railway construction services fall under works contract services at the concessional rate is legally untenable - The order of the FAA is set aside, the Order-in-Original is restored and the appeal of the Department is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GST Adjudication & Appeals Reform
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?