Factory Construction for Indian Railways Subsidiary Classified as Works Contract; 9% GST Rate Applies.
Case-Laws
GST
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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