2018 (10) TMI 1245 – AUTHORITY FOR ADVANCE RULING – BIHAR – 2018 (17) G. S. T. L. 480 (A. A. R. – GST) – Levy of GST – Rate of tax – civil works contract for construction of roads, factory godown etc, for M/s. Madhepura Electric locomotive private limited, Madhepura (MEL) – exemption under N/N. 20/2017.
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Held that:- M/s. Madhepura Electric locomotive private limited, Madhepura (MEL) is a Joint Venture company, which is formed as a Special Purpose Vehicle (SPV) – Electric Locomotives will be manufactured by Madhepura Electric locomotive private limited, Madhepura, which will be suppled to Indian Railways against Valuable Consideration – also, the locomotives would be maintained by this company.
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The works contract are given by MEL
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engers or goods, and includes – (a) All lands within the fences or their boundary marks indicating the limits of the land appurtenant to a railway; (b) All lines of rails, sidings, or yards, or branches used for the purposes of, or in connection with, a railway; (c) All electric traction equipment, power supply and distribution installations used for the purposes of, or in connection with, a railway; (d) All rolling stock, stations, offices, warehouses, wharves, workshops, manufactories', fixed plant and machinery, roads and streets, running rooms, rest houses, institutes, hospitals, water works and water supply installations, staff dwellings and any other works constructed for the purpose of or in connection with, railway; (e) All vehi
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