Works Contract service of maintaining railway tracks taxable at 18% GST: AAR (WB)

Works contract service, as defined under section 2(119) of GST Act, of maintaining existing railway tracks, is taxable at rate of 18 per cent – It is, a 'Composite Supply' of labour and goods in nature of Works Contract, as defined under section 2(119) of GST Act, and is, therefore, classifiable under (ii) of column 3 [Description of Service] of Heading 9954 (Construction services)