Rites Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- December 21, 2018
- Type:
- Advance Ruling
- Members:
- SYDNEY D' SILVA AND PARTHA SARATHI DEY
Subject
Construction of a private railway siding for carriage of coal and oil fuel is a composite supply of works contract taxable @ 12%
Summary
The Applicant, stated to be a Consulting Engineer rendering services related to engineering consultancy and monitoring agency to a large number of projects, both of the Government and of the Private Sector, seeks a ruling on whether the rate of GST f…
Judgement
1. The Applicant, stated to be a Consulting Engineer rendering services related to engineering consultancy and monitoring agency to a large number of projects, both of the Government and of the Private Sector, seeks a ruling on whether the rate of GST for the construction of railway siding will be under Sl. No 3(v)(a) or Sl No 3(xiii) of Notification no 11/2017-CT(Rate) dated 28.06.2017 (and…