Work Contract Tax

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, the government department contention is that GST at the rate of 12% should be charged construing it as Work Contract Service...

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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 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 fr...

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Concept of job work under GST

Goods and Services Tax - Article explains Meaning of job work under GST Law, Classification of job-work transaction as supply of goods or service for GST, Treatment of job work transactions in GST in diffrect Scenarios i.e. (a. Supply of goods from Principal to Job worker & returned by job worker within specified time b. Supply of goods from Principal to Job work...

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GST: Is complications in the Works Contract resolved yet??

Goods and Services Tax - One of the most disputed or major areas of concern for both taxpayers and authorities in the earlier regime was ‘works contract’. In simple terms, it means a contract which has both the elements of good as well as service and which is undertaken for the construction etc of ‘immovable property’. Earlier this was the...

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All about GST on Works Contract and Work Contact Tax Rate

Goods and Services Tax - Article explains What is works contract,? Works contract - Goods or services?, Block ITC on Procurement Of Works Contract services?, Maintenance of accounts by registered person executing works contract and GST Rates for Works Contract....

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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, Imprisonment and Power to Arrest provisions by multiple wings of Service Tax and Excise Department Customs – Drawback, Refund, and Imposition of various Customs duties and Implication of Import/ Export of G...

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

MIOT Hospitals Ltd Vs State of Tamil Nadu (Madras High Court) - 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...

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Sales Tax applicable on Divisible Sales Component in Works Contract: SC

M/s. India Hume Pipe Co. Ltd Vs State of Rajasthan and Ors. (Supreme Court of India) - All these appeals are filed by the same appellant, namely, M/s. India Hume Pipe Co. Ltd. (hereinafter referred to as the assessee). The singular issue that arises is also identical in all these appeals. The only reason for filing number of appeals is that the said issue pertains to different Assessm...

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Recent Posts in "Work Contract Tax"

Furniture supply with installation service cannot be construed as Works Contract

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...

Read More

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

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 fr...

Read More

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

MIOT Hospitals Ltd Vs State of Tamil Nadu (Madras High Court)

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, 2...

Read More

Concept of job work under GST

Article explains Meaning of job work under GST Law, Classification of job-work transaction as supply of goods or service for GST, Treatment of job work transactions in GST in diffrect Scenarios i.e. (a. Supply of goods from Principal to Job worker & returned by job worker within specified time b. Supply of goods from Principal to Job work...

Read More

GST: Is complications in the Works Contract resolved yet??

One of the most disputed or major areas of concern for both taxpayers and authorities in the earlier regime was ‘works contract’. In simple terms, it means a contract which has both the elements of good as well as service and which is undertaken for the construction etc of ‘immovable property’. Earlier this was the...

Read More

All about GST on Works Contract and Work Contact Tax Rate

Article explains What is works contract,? Works contract - Goods or services?, Block ITC on Procurement Of Works Contract services?, Maintenance of accounts by registered person executing works contract and GST Rates for Works Contract....

Read More

Sales Tax applicable on Divisible Sales Component in Works Contract: SC

M/s. India Hume Pipe Co. Ltd Vs State of Rajasthan and Ors. (Supreme Court of India)

All these appeals are filed by the same appellant, namely, M/s. India Hume Pipe Co. Ltd. (hereinafter referred to as the assessee). The singular issue that arises is also identical in all these appeals. The only reason for filing number of appeals is that the said issue pertains to different Assessment Years....

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Goods imported/ purchased inter-State used in Works contract, would be exempt from VAT

Commissioner, Delhi Value Added Tax Vs. M/s. ABB Ltd. (Supreme Court)

Whether the movement of goods in pursuance of Works contract constituted inter-State trade as well as sale/ purchase in the course of import, covered by Section 3(a) and Section 5(2) of the Central Sales Tax Act, 1956 and thus, exempt under the Delhi Value Added Tax Act, 2004....

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Service Tax on Work Contract

1. There is a transfer of property in goods involved in the execution of such contract, and 2. Such transfer of property in goods is leviable to tax as sale of goods (such as sales tax, VAT or WCT, etc.). It must be noted that the words which are used here are leviable to tax as sale of goods’, therefore, it is not necessary that VAT ha...

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

We are happy to inform that the Last Workshop in the above series is being organised on the following Themes: Audit, Investigation, Imprisonment and Power to Arrest provisions by multiple wings of Service Tax and Excise Department Customs – Drawback, Refund, and Imposition of various Customs duties and Implication of Import/ Export of G...

Read More

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