WCT under Uttar Pradesh

[Asked by Guest]

sir,

I would like to know that whether entity (location-up) is liable to deduct wct in case of rewinding of motor?

for further clarification, vendor also provide the spare parts along with rewinding.but, they are rewinding the motor at their location.I.e.outside from our factory.

AI Summary

Work contract tax deduction required for payments to service providers; non-deduction attracts interest and proceedings.
Work contract tax (WCT) is deductible from payments to the service provider for motor rewinding performed at the vendor's location and where spare parts are supplied, subject to the statutory conditions for WCT/VAT TDS; failure to deduct exposes the payer to interest and recovery or compliance proceedings by the tax authorities.