Case LawUP ADRG 10/2022
The India Thermit Corporation Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- August 23, 2022
- Type:
- Advance Ruling
- Members:
- Rajendra Kumar, Vivek Arya
Subject
GST on welding, painting works railway lines/tracks
Works Contract
Summary
Question – Whether the activities undertaken by the Applicant for the Indian Railways are classified under Entry 3(v)(a) of Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 and the benefit of concessional rate of GST of 12% can be…
Judgement
1. M/s The India Thermit Corporation Limited, 84/22, Fazalganj, Kanpur-208012 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACT7462Q1ZK. 2. The applicant has filed application for advance ruling in Form GST ARA-01 and submitted as under- (1) The applicant is inter-alia engaged in the supply of works contract to the Indian Railways. (2) Indian Rail…