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Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastructure services.
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Composite layout-development contracts involving construction, infrastructure activities and transfer of property in VAT-paid goods are discussed as works contract service rather than site formation service. The notes state that VAT payment under a State works-contract composition scheme, service-tax registration under works contract, and substantial use of goods support that classification. They also describe the extended limitation period as unavailable without evidence of wilful misrepresentation or suppression intended to evade tax. For valuation, Notification No. 12/2003-ST is described as excluding documented goods and materials sold from taxable value where VAT has been paid, so that service tax applies only to the service component of a composite contract.
Composite layout-development contracts involving construction, infrastructure activities and transfer of property in VAT-paid goods are discussed as works contract service rather than site formation service. The notes state that VAT payment under a State works-contract composition scheme, service-tax registration under works contract, and substantial use of goods support that classification. They also describe the extended limitation period as unavailable without evidence of wilful misrepresentation or suppression intended to evade tax. For valuation, Notification No. 12/2003-ST is described as excluding documented goods and materials sold from taxable value where VAT has been paid, so that service tax applies only to the service component of a composite contract.
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