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Work Contract Service in GST

mk Jain

Dear Sir,

Earlier definition of work contract service is : works contract” means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration of any movable or immovable property or for carrying out any other similar activity or a part thereof in relation to such property.

Now in GST : only contracts related to immovable property are to be considered as works contract. and as per me this covered in composite supply.

If person doing provide AMC of their equipment and supplying service with parts (Goods) then how treat in new regime & which service covered these activity.

Rgds,

M K

GST Clarification: Work Contracts Only for Immovable Property; AMCs for Movables Split Between Goods and Services A query was raised regarding the treatment of work contracts under the Goods and Services Tax (GST) regime. The discussion focused on the definition change, where only contracts related to immovable property are considered work contracts. A participant sought clarity on how Annual Maintenance Contracts (AMCs) involving equipment and parts supply should be treated. Responses highlighted that for movable properties, spare parts are considered goods, while services are treated separately. Questions about the inclusion of free material supply in the contract value under GST were also discussed, with concerns about ambiguity similar to previous service tax issues. (AI Summary)
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