Works Contract with RVNL for Doubling Railway Track and Allied Construction Attracts GST @ 12%: Madras HC

The Madras High Court held that a works contract with RVNL for doubling a railway track and allied construction attracts GST. The court clarified the classification of such contracts under the GST regime, determining that they fall under the purview of taxable services. This ruling provides clarity on the applicability of GST to infrastructure projects undertaken for the railways. It has implications for similar contracts in the construction and infrastructure sectors.