Classification of service— In the instant case, the applicant has filed an application seeking advance ruling on

(a) GST Rate applicable on Works. Contract Services Provided to RITES Ltd, under letter of acceptance dated 20/12/2019 for Works Contract Service in relation to works contract for renewal/renovation and other improvements for railway track from Karonji Station to Bhatgaon Railway Siding at Bhatgaon Area of SECL.

Under the said contract the applicant has submitted that they are providing works contract services by way of repairing/renovation and other improvements works including supply of P. Way Fittings& Track Ballast, PSC & Steel Channel Sleepers. Points & Crossings (Excluding supply of rails), Construction of Retaining Wall, drain etc, for railway Track from Karonji Station to Bhatgaon Railway Siding at Bhatgaon Area of SECL.

On going through the above chronology of amendments relevant to the issue in hand, detailed above as made in Notification no. 11/2017-Central Tax (Rate), dated 28-6-2017, we come to the considered conclusion that the activities referred to by the applicant as works contract services provided to RITES Ltd, under letter of acceptance dated 20/12/2019 in relation to the work of renewal/renovation and other improvements for railway track from Karonji Station to Bhatgaon Railway Siding at Bhatgaon Area of SECL, would be leviable to GST at the rate of 9% CGST + 9% CGGST, as stipulated under serial number 3 [s.no. (xii)] of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 lastly amended vide 03/2019-Central Tax (Rate) New Delhi, the 29th March, 2019.

Held that— The activities described in the said letter of acceptance dated 20.12.2019, referred to by the applicant for Works Contract Service in relation to works contract for renewal/renovation and other improvements for railway track from Karonji Station to Bhatgaon Railway Siding at Bhatgaon Area of SECL for renewal / renovation would attract GST at the rate of 9% CGST + 9% CGGST.