PRACTICAL IMPLICATIONS OF WORKS CONTRACT UNDER …

icmai.in

The following composite supplies shall be treated as a supply of services, namely: - (a) works contract as defined in clause (119) of section 2 ... input service tax component and the state composite VAT was varying in different states within the range of (1-4)% on the total property value without any input tax benefit. In Post GST regime ...

  Supplies, Composite, Composite supplies, Composite vat