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Work Contract Tax

Latest Articles


No Refund of unutilised ITC on Works Contract for Construction Services

Goods and Services Tax : Attempting to understand if there is a refund of unutilised ITC on Works Contract for Construction Services under the GST regime? ...

December 29, 2022 15303 Views 2 comments Print

GST rate on Works Contract Services & RCM on GTA/residential dwelling units

Goods and Services Tax : Stay updated on GST changes effective July 18, 2022, including revised rates for Works Contract Services. Explore amendments to Re...

July 20, 2022 23067 Views 0 comment Print

Income Tax Implications where Contract (JDA) is not Registered

Income Tax : Understanding Income Tax implications in unregistered Joint Development Agreements (JDA). Explore the tax challenges pre-Finance A...

June 10, 2022 43248 Views 0 comment Print

Furniture supply with installation service cannot be construed as Works Contract

Goods and Services Tax : The taxpayer had charged GST at the rate of 18% on the supply and installation of furniture in the government department. However,...

July 31, 2020 6459 Views 1 comment Print

GST on Works Contract Services pertaining to Machinery for Processing of Agricultural Produce

Goods and Services Tax : GST on Works Contract Services Pertaining To Machinery For Processing of Agricultural Produce In an Application filed before AAR u...

June 29, 2020 2772 Views 0 comment Print


Latest News


PHD Chamber’s Workshop on Audit, Investigation, Imprisonment & Customs – Drawback & Refund: Way Forward in GST

Goods and Services Tax : We are happy to inform that the Last Workshop in the above series is being organised on the following Themes: Audit, Investigation...

February 10, 2016 1458 Views 0 comment Print


Latest Judiciary


KVAT: Prime Location Charges/Floor Rise Charges not includible in Taxable Service

Goods and Services Tax : Karnataka High Court's ruling on Prime Location Charges (PLC) and Floor Rise Charges (FRC) under KVAT Act, their exemption from ta...

October 7, 2023 561 Views 0 comment Print

Question of whether Transactions constitute Works Contracts or Sales cannot be undertaken in Writ Jurisdiction: Madras HC relegates to Appellate Authority

Goods and Services Tax : Since the question of whether the transactions in issue constitute works contracts or sales would involve an examination of the co...

April 27, 2023 357 Views 0 comment Print

No Service Tax on Construction of Residential Complexes before 01.07.2010

Service Tax : CESTAT held that no Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when service is ...

April 26, 2023 972 Views 0 comment Print

Installation services inclusive of goods are works contract services

Service Tax : Ram Sewak Tiwari Vs Commissioner of Customs, Central Excise & Central GST (CESTAT Delhi) The issue in the matter is about the ...

June 16, 2022 1035 Views 0 comment Print

‘Works Contract’ for fitting out any movable property into patient’s body in course of medical procedure was liable for VAT

Goods and Services Tax : Works contract for fitting out or implanting of prosthetics into the physiology or the body of the patient for alleviation of pain...

May 28, 2020 2340 Views 0 comment Print


Latest Posts in Work Contract Tax

KVAT: Prime Location Charges/Floor Rise Charges not includible in Taxable Service

October 7, 2023 561 Views 0 comment Print

Karnataka High Court’s ruling on Prime Location Charges (PLC) and Floor Rise Charges (FRC) under KVAT Act, their exemption from tax, and implications. Learn more.

Question of whether Transactions constitute Works Contracts or Sales cannot be undertaken in Writ Jurisdiction: Madras HC relegates to Appellate Authority

April 27, 2023 357 Views 0 comment Print

Since the question of whether the transactions in issue constitute works contracts or sales would involve an examination of the contracts as well as various other factual particulars and such an exercise cannot be undertaken in writ jurisdiction.

No Service Tax on Construction of Residential Complexes before 01.07.2010

April 26, 2023 972 Views 0 comment Print

CESTAT held that no Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when service is rendered either as service simpliciter or as a works contract.

No Refund of unutilised ITC on Works Contract for Construction Services

December 29, 2022 15303 Views 2 comments Print

Attempting to understand if there is a refund of unutilised ITC on Works Contract for Construction Services under the GST regime? This blog post provides detailed analysis to answer this question.

GST rate on Works Contract Services & RCM on GTA/residential dwelling units

July 20, 2022 23067 Views 0 comment Print

Stay updated on GST changes effective July 18, 2022, including revised rates for Works Contract Services. Explore amendments to Reverse Charge Mechanism (RCM) on GTA services and residential dwelling units. Get insights on GST rates, compliance requirements, and the impact of recent notifications. Stay GST-compliant and informed.

Installation services inclusive of goods are works contract services

June 16, 2022 1035 Views 0 comment Print

Ram Sewak Tiwari Vs Commissioner of Customs, Central Excise & Central GST (CESTAT Delhi) The issue in the matter is about the classification as to: whether the services rendered by the appellant are that of Erection, Commissioning and Installation or are of the nature of Works Contract Services. Since the contracts are mentioned to be […]

Income Tax Implications where Contract (JDA) is not Registered

June 10, 2022 43248 Views 0 comment Print

Understanding Income Tax implications in unregistered Joint Development Agreements (JDA). Explore the tax challenges pre-Finance Act 2017 and the impact of Section 45(5A) introduced to ease hardships for landowners. Stay informed on taxation aspects in property development.

Furniture supply with installation service cannot be construed as Works Contract

July 31, 2020 6459 Views 1 comment Print

The taxpayer had charged GST at the rate of 18% on the supply and installation of furniture in the government department. However, the government department contention is that GST at the rate of 12% should be charged construing it as Work Contract Service

GST on Works Contract Services pertaining to Machinery for Processing of Agricultural Produce

June 29, 2020 2772 Views 0 comment Print

GST on Works Contract Services Pertaining To Machinery For Processing of Agricultural Produce In an Application filed before AAR under GST, Gujarat by Magnam Netlink Private Limited  Applicants Submission: 1. Dairy plant will be processing raw milk obtained from the farmers and producing pasteurised milk as well as milk products there from. The raw milk […]

‘Works Contract’ for fitting out any movable property into patient’s body in course of medical procedure was liable for VAT

May 28, 2020 2340 Views 0 comment Print

Works contract for fitting out or implanting of prosthetics into the physiology or the body of the patient for alleviation of pain or for improvement of the life of the patient in the course of medical/surgical procedure could be construed as ‘works contract’  liable for VAT under the provisions of the Tamil Nadu Value Added Tax  Act, 2006.

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