In re S.K. Swamy and Company (GST AAR Karnataka)
Date: July 28, 2026
Subject Matter
Loading Ballast into Railway Wagons is a Separate Cargo Handling Service Taxable at 18% GST
Summary
The Authority for Advance Ruling has allowed the application, clarifying that the activity of loading ballast into railway wagons using a JCB loader is a distinct service, not a works contract or a composite supply with ballast supply. This service i…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA 1. M/s S.K. Swamy and Company, (herein after referred to as ‘the Applicant or M/s SKSAC), #30/9, 9TH A Main Road, Rmv Extension, Bengaluru Urban, Karnataka, 560080, having GSTIN 29AAPFS7533P1Z4, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act…