Scope of gross amount in works contract composition: free-of-cost supplies included only from the rule's later amendment. The Explanation to Rule 3(1) of the Works Contract Composition Scheme, effective from 07/07/2009, requires inclusion of the value of free of cost supplies in the gross amount only from that effective date; a proviso excludes works contracts whose execution commenced or which received any payment (except via credit/debit) on or before that date, for which the gross amount does not include free of cost supplies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scope of gross amount in works contract composition: free-of-cost supplies included only from the rule's later amendment.
The Explanation to Rule 3(1) of the Works Contract Composition Scheme, effective from 07/07/2009, requires inclusion of the value of free of cost supplies in the gross amount only from that effective date; a proviso excludes works contracts whose execution commenced or which received any payment (except via credit/debit) on or before that date, for which the gross amount does not include free of cost supplies.
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