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12% GST applicable to Contract for Construction of new Railway siding

The contract for construction of new railway siding would be taxable at 12% ruled by the Authority for Advance Ruling (AAR), West Bengal. The applicant Triveni Engicons Pvt. Ltd., engaged in execution of works contract services. In this instance, M/s Rites Limited, a public sector enterprise owned by the Ministry of Railways, Government of India,…

Source Taxscan

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