WCT on Modular Kitchen, VAT + CST

[umesh kumar]

Dear Experts,

Please guide me on following issue-

Whether installation of modular kitchen will be covered under Work contract.

Thanks

Umesh

Posts / Replies

[Pradeep Khatri]

If you receive a contract for supplying of goods as well as installation then it may fall under the works contract category. 

But in some cases like selling and installation of Airconditioner did not fall under the category of works contract.  It was sale of goods.

Similarly it may apply in your matter also.  Even in Works Contract , Tax is on the goods used in execution of works contract.