The services of repairs, maintenance, renovation and alterations of residential complex meant for use of the Railway employees are covered under entry 3(vi) of the Notification and hence eligible for tax at 6% CGST and 6% SGST.
Authority for Advance Ruling — Work Contract Service – The applicant is engaged in executing works contract services to South Western Railways. The applicant has sought advance ruling regarding applicability of GST rates for works contract services doing original works with South Western Railways. The authority observed that the impugned products being the tissue papers fall under other paper and paperboard not containing fibres obtained by a mechanical or chemi-mechanical process and hence do not get covered under uncoated paper and paperboard.
Held that:- The Hon’ble Authority for Advance Ruling held that the new constructions involved in the contract are liable to tax at 12% as per entry no.3(v) of Notification No. 11/2017 –CTR dated 28.06.2017. The services of repairs, maintenance, renovation and alterations of residential complex meant for use of the Railway employees are covered under entry 3(vi) of the Notification and hence eligible for tax at 12%. Other repair works of old construction involved in the contract are liable to tax at 18% as per entry no. 3 (xii) of Notification No. 11/2017 –CTR dated 28.06.2017 as amended from time to time.
The services of repairs, maintenance, renovation and alterations of residential complex meant for use of the Railway employees are covered under entry 3(vi) of the Notification and hence eligible for tax at 6% CGST and 6% SGST.
Authority for Advance Ruling — Work Contract Service – The applicant is engaged in executing works contract services to South Western Railways. The applicant has sought advance ruling regarding applicability of GST rates for works contract services doing original works with South Western Railways. The authority observed that the impugned products being the tissue papers fall under other paper and paperboard not containing fibres obtained by a mechanical or chemi-mechanical process and hence do not get covered under uncoated paper and paperboard.
Held that:- The Hon’ble Authority for Advance Ruling held that the new constructions involved in the contract are liable to tax at 12% as per entry no.3(v) of Notification No. 11/2017 –CTR dated 28.06.2017. The services of repairs, maintenance, renovation and alterations of residential complex meant for use of the Railway employees are covered under entry 3(vi) of the Notification and hence eligible for tax at 12%. Other repair works of old construction involved in the contract are liable to tax at 18% as per entry no. 3 (xii) of Notification No. 11/2017 –CTR dated 28.06.2017 as amended from time to time.