AAR : Construction of private railway siding for carriage of coal/oil fuel a “Composite Works Contract Supply”

West Bengal AAR holds that construction of private railway siding for carriage of coal and oil fuel to Raghunathpur Thermal Power Station (RTPS) as per agreement between Applicant and Damodar Valley Corporation (DVC) constitutes a “Composite Supply of Works Contract” taxable @12% under Serial No 3(v)(a) of Notification no 11/2017-CT (Rate); Refers to para 2(zs) of Notification No. 12/2017-CT (Rate) which stipulates that composite supply of works contract defined u/s 2(119...