Earthwork in cutting to form.formation, earthwork in filling embankments under VAT

[Ajay Sahi]

Sir. As per work order we have executed earthwork and the construction of minor bridges, retaining wall etc hasn't been exectued before 01/07/2017. Hence are we liable to pay VAT for earthwork in cutting, laying maccadum etc for railway works as works contract. Where the railways bills specifically shows earthwork in cutting, however they have deducted tds on vat. Can I claim for refund of the tds deducted for earth work.

AI Summary

Clarifying VAT and TDS Obligations for Pre-July 2017 Earthwork: Refunds Possible for Excess TDS on Construction Work A forum participant inquired about the liability for VAT on earthwork and construction activities executed before July 1, 2017, questioning if they could claim a refund for TDS deducted on such work. Responses included advice to offset TDS against VAT payable, clarification that TDS acts as an advance tax that can be adjusted or refunded if in excess, and a statement that pure earthwork is VAT-exempt as it involves no material supply. The discussion aimed to clarify tax obligations related to specific construction activities and potential refunds.