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of <h1>Clarification on 'Gross Amount' in Works Contract Rules: Free Supplies Included Post-07/07/2009, Excluded for Earlier Contracts.</h1> The circular clarifies the interpretation of 'gross amount' in the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, specifically regarding the inclusion of free-of-cost supplies in the calculation of service tax. The explanation added on 07/07/2009 specifies that the value of such supplies should be included in the 'gross amount' for service tax purposes from that date forward. However, for contracts initiated or paid for before 07/07/2009, these supplies are not included in the 'gross amount.' This clarification is to be communicated to relevant authorities and stakeholders.
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