Held - The main contractor has obtained the contract from M/s Dedicated Freight Corridor Corporation of India Limited (“DFCCIL”) and then subcontracted to the applicant. The work is related to “supply and installation, testing and commissioning of automatic signaling equipment of Indoor and Outdoor, LC Gates” as per the requirement of DFCCIL.

Since this involves the works related to railway network, the contract can be said to be.....

Held - It is evident from the above discussion that the scope of work, as outlined in the Applicant’s agreement with DVC, is that of works contract, as defined under section 2(119) of the GST Act, fit to be called an ‘original work’ within the meaning ascribed to the term in para 2(zs) of Notification No. 12/2017-CT (Rate) dated 28/06/2017, and pertains to ‘railways’, provided it is meant for public carriage of passengers or goods.