STS-KEC(JV) Vs State Tax Officer
Date: January 27, 2025
Subject Matter
Railway projects qualify for 12 per cent, whether executed for the Indian Railways, RVNL, or any other entity involved in railway infrastructure development.
Summary
In this case, a batch of five writ petitions was filed contesting the rejection of a claim for a concessional GST rate of 12% on works contract services executed for the Rail Vikas Nigam Limited (RVNL). The authority had instead levied a tax rate of…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This batch of five Writ Petitions are filed challenging the impugned orders in Form GST DRC-07 dated 12.12.2023, for the assessment years 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23, whereby the petitioner’s claim for concessional rate of 12% on works contract services of original works executed pursuant to a contract entered with Tvl.Rail Vi…