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.

AI Summary

Clarification: Works Contract Tax is governed by local state laws, not considered central if executed in one state. A user inquired about the applicability of VAT and CST in Central Works Contracts, specifically questioning which section indicates that the Works Contract Tax (WCT) is charged in the state where the contract is executed. A respondent clarified that a Works Contract cannot be considered a central works contract if it is executed in a specific state. Instead, the local tax laws of the state where the contract is executed would apply.