Ready mix concrete

[RAMASWAMY KRISHNAIYER]

Sir,

WHETHER THE ACTIVITY OF SUPPLY, LAYING AND FINISHING WITH READY MIX CONCRETE WILL AMOUNT TO SALE OR WORKS CONTRACT.

REGARDS,

CA. K. RAMASWAMY

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sir,

It will amount to works contract.

Regards,

M. Govindarajan

AI Summary

Works contract classification applies when supply, laying and finishing of ready-mix concrete constitutes a composite service.
The combined activity of supplying, laying and finishing ready-mix concrete is treated as a works contract - a composite contract for execution of work - rather than a simple sale, with corresponding VAT/CST classification consequences.