Section - Central Works Contract

[Atul Anand]

In the case of Central Works Contract which section shows that WCT Charged in the state where contracted is executed.

[Surender Gupta]

I think execution of Works Contract can not be central works contract, because it is executed. The portion which is exectuted in the a particualr state, the local tax law of that state would be applicable.

AI Summary

Works contract taxation: executed portions are taxable under the local state law where performance occurs. A works contract executed in part or whole within a state is governed by that state's local tax law, so the portion executed in that state attracts the state's sales/VAT/CST provisions rather than being treated as a central works contract.