works contract

Situs of Goods or accretion of goods in works contract whether relevant to determine nature of Supply in case of Works Contract

Goods and Services Tax - Situs of Goods or accretion of goods in works contract whether relevant to determine the nature of Supply in case of Works Contract Introduction Though GST is destination based tax but In works contract, it is important to determine the point of origin from where supply is made. The point of origin shall not only […]...

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Works Contract Services under GST-Detailed Analysis

Goods and Services Tax - This article contains following concepts in regard of Works Contract under GST-  What is Works Contract, What is immovable Property for the purpose of Works Contract, Whether Works Contract Supply is a Supply of Service or Supply of Goods or both, Input Tax Credit provisions for Works Contract...

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Work Contract- A critical analysis under GST

Goods and Services Tax - In GST regime, this debate or confusion on taxability of Work Contract has been removed and now been declared as a supply of service as mentioned in Schedule II to the CGST Act, 2017....

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Works contracts under GST

Goods and Services Tax - What is works contract? In simple words works contract is a contract of service which may also involve supply of goods in execution of the contract. With a service part of contract being basis, works contract is basically a composite supply of both services & goods.  The term Works Contracts has been defined in Section […]...

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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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‘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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Recent Posts in "works contract"

Situs of Goods or accretion of goods in works contract whether relevant to determine nature of Supply in case of Works Contract

Situs of Goods or accretion of goods in works contract whether relevant to determine the nature of Supply in case of Works Contract Introduction Though GST is destination based tax but In works contract, it is important to determine the point of origin from where supply is made. The point of origin shall not only […]...

Read More

Works Contract Services under GST-Detailed Analysis

This article contains following concepts in regard of Works Contract under GST-  What is Works Contract, What is immovable Property for the purpose of Works Contract, Whether Works Contract Supply is a Supply of Service or Supply of Goods or both, Input Tax Credit provisions for Works Contract...

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

Work Contract- A critical analysis under GST

In GST regime, this debate or confusion on taxability of Work Contract has been removed and now been declared as a supply of service as mentioned in Schedule II to the CGST Act, 2017....

Read More

Works contracts under GST

What is works contract? In simple words works contract is a contract of service which may also involve supply of goods in execution of the contract. With a service part of contract being basis, works contract is basically a composite supply of both services & goods.  The term Works Contracts has been defined in Section […]...

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

Government relieved Infrastructure Contractors retrospectively!!

All the Assessee/Contractor/Service Provider (Contractor) who entered into contract for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of construction with Government, a local authority or a governmental authority (“Contractee”)prior to the issue of this not...

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Critical Analysis of Inter-State Works Contract

After amendment to the constitution by inserting Article 366(29A) providing definition of the term “taxes on sale or purchase of goods” to include deemed sales, States were empowered to levy tax on sale or purchase of goods involved in execution of works contracts. However, the power of States to levy tax on deemed sales including wor...

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