The West Bengal Authority of Advance Ruling (AAR) has ruled that the conversion of short weld rails (SWR) to long weld rails (LWR) by flash butt welding on the railway tracks along with the supply of labour services shall be treated as composite supplies.The two-member bench of Brajesh Kumar Singh and Joyjit Banik has observed that 18% GST shall be payable on the composite supply of...