RVNL is liable to be taxed at concessional rate of 12% GST, and not 18% for railway work contracts: Madras HC
After applying the definition of Railway as defined under the Railways Act, 1989, to the contract between the petitioner and RVNL, it would constitute that the work specified under the contract is the original work pertaining to railway for the purpose of the subject notification and thus, covered under Serial No. 3(v)(a) of the notification dated 28-06-2017 issued by Central Government.