The India Thermit Corporation Limited ., In re
Date: August 23, 2022
Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Rajendra Kumar, Vivek Arya
Subject Matter
GST on welding, painting works railway lines/tracks
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…
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…