MAH/AAAR/SS-RJ/15/2018-19 of Shree Construction
GST AAARMAH/AAAR/SS-RJ/15/2018-19
Case brief
from the order text
What is this about?
Shree Construction · The Maharashtra AAAR…
Case summary
From the record, as published by the registry
Recorded against
The Maharashtra AAAR upheld the ruling pronounced by the Advance Ruling Authority by observing that any supply of works contract pertaining to the railways including monorail and metro is subject to concessional rate of 12% GST. In the instant case, though the respondent i.e. M/s. Shree Construction is providing works contract services to its main contractor who has entered into works contract agreement with railways, the composite supply of works contract being carried out by M/s. Shree Construction is ultimately going to the use of railways without being subjected to any