Page 172 - GSTL_23rd April 2020_Vol 35_Part 4

498 GST LAW TIMES [ Vol. 35
linked equipment and structures attached to earth. It is, therefore, ‘original work’
within the meaning of clause 2(zs) of Notification No. 12/2017-Central Tax
(Rate), dated 28-6-2017, as amended. The only issue that is left for examination is
whether supply to RVNL qualifies as a supply pertaining to railways, including
monorail and metro.
4.9 The term “railways” is not defined in the GST Act. It, however, is
defined under Section 2(31) of the Railways Act, 1989, meaning “a railway, or
any portion of a railway, for the public carriage of passengers or goods, and in-
cludes -
(a) All lands within the fences or other boundary marks indicating the
limits of the land appurtenant to a railway;
(b) All lines of rails, sidings, or yards, or branches used for the purpose
of, or in connection with, a railway;
(c) All electric traction equipment, power supply and distribution in-
stallations used for the purpose of, or in connection with, a railway;
(d) All rolling stock, stations, offices, warehouses, wharves, workshops,
manufactories, fixed plant and machinery, roads and streets, run-
ning rooms, rest houses, institutes, hospitals, waterworks and water
supply installations, staff dwellings and any other works construct-
ed for purpose of, or in connection with, railway;
(e) All vehicles which are used and any road for the purpose of traffic
of a railway and owned hired or worked by a railway;
(f) All ferries, ships, boats and rafts which are used on any canal, river,
lake or other navigable inland waters for the purpose of the traffic
of a railway and owned, hired or worked by a railway administra-
tion,
4.10 SCADA, in the context of the Applicant’s supply to RVNL, is the
system that controls and monitors the electrical network of the metro, enabling
the operator to issue suitable commands to be followed in the operation of the
metro. Using the SCADA interface, the operator sends instructions to the Remote
Terminal Unit, which accordingly controls the signals, lights and other electrical
equipment of the metro. It is, therefore, a power supply and distribution network
installed for the purpose of the operation of the metro. It, therefore, is a supply
pertaining to railways, including metro, as defined under Section 2(31)(c) of the
Railways Act, 1989.
5. Based on the above discussion, we rule as under
RULING
6. The Applicant is making a composite supply of works contract taxa-
ble under Entry No. 3(v)(a) of Notification No. 11/2017-Central Tax (Rate), dated
28-6-2017 (State Notification No. 1135-FT, dated 28-6-2017), as amended, being
erection, commissioning and installation of original work pertaining to railways,
including metro.
7. This Ruling is valid subject to the provisions under Section 103 until
and unless declared void under Section 104(1) of the GST Act.

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GST LAW TIMES  23rd April 2020  292