STS-KEC(JV) Vs State Tax Officer
- Court:
- High Court
- Bench:
- Madras
- Date:
- January 27, 2025
- Type:
- Writ Petition
- Members:
- MOHAMMED SHAFFIQ
Subject
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…
Judgement
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…