AdvertisementIn re S.K. Swamy and Company (GST AAR Karnataka) M/s S.K. Swamy and Company, a registered partnership firm engaged in executing works contracts for Indian Railways, including construction of rail under bridges, tunnels, earthwork, supply and stacking of ballast, and related subcontract works, sought an advance ruling on the applicable GST rate for loading ballast stacked adjacent to railway tracks into railway wagons using JCB loaders. The applicant contended that since more than 70% of its works contract related to the supply of ballast, which attracted GST at 5%, the loading charges should a...