Classification of service— In the instant case, the applicant has made this application seeking advance ruling as to:

(1) What is the rate of tax for the works being undertaken by the applicant for construction of new railway siding at Jhanjra Area, ECL Dist. Paschim Bardhaman, West Bengal against order received from M/s. RITES Ltd.

(2) Whether the work awarded can be covered under the definition of Works Contract as defined u/s 2(119) of the CGST Act, 2017.

(3) Whether the rate of tax for the construction of rail infrastructure facilities will be under Sl. No. 3(v)(a) or Sl. No.3(xii) of Notification No 11/2017-Central Tax (Rate) dated 28/06/2017, as amended from time to time.

(4) Whether the said work can be considered as works contract pertaining to railways.

The applicant is a private incorporation and is stated to be engaged in execution of works contract services. In the instant case, the applicant has been awarded a contract by M/s Rites Limited, a Public Sector Undertaking owned by the Ministry of Railways, Government of India.

The issue involved in the instant case, as we find, is to determine whether the supply made by the applicant would attract tax @ 12% vide serial number 3(v) (a) of Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017, as amended.

Held that— The contract for construction of new railway siding at Jhanjra Area of ECL against order received from M/s. RITES Ltd is covered under the definition of works contract as defined in clause (119) of Section 2 of the GST Act and would be taxable @ 12% vide Sl. No. 3(v)(a) of Notification No 11/2017-Central Tax (Rate) dated 28.06.2017 till omission of the said entry vide Notification No. 03/2022- Central Tax (Rate) dated 13.07.2022.