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VAT - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Works contract service - Composite Contract or not - works ...

Case Laws     VAT and Sales Tax

December 25, 2020

Works contract service - Composite Contract or not - works contract of 'structural glazing', 'suspended glazing', 'curtain walling', 'ACP cladding', 'spider glazing', 'fixed glazing', are not specified in any of the categories of Entry No.1 to 21 and are works along with the categories covered by Entry Nos.3 and 4. - the nature of activities of the petitioner fall within Entry 23 of Sixth Schedule to the Act and are liable to tax at 12.5%. - HC

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