AAR, GST on Railway shed work, Mixed Supply at 18%: Case of Fly Ash Movers India Private Ltd, AAR Maharashtra Ruling Dated 27th March 2025. AAR ruled that the services provided by the applicant will be classified as mixed supply with works contract (repairs and maintenance) services classifiable under Heading 995419 having the highest rate of tax of 18%. Hence, this supply of “reconstruction, maintenance, housekeeping and security” will be liable to tax at the rate of 18% as mixed supply. (AAR Maharashtra Ruling Dated 27/03/2025)