Works contract valuation: service portion determined by deducting value of goods or using prescribed percentage schemes. Works contracts involve transfer of property in goods alongside provision of services; the service portion is valued under Rule 2A as the gross amount charged less the value of goods transferred, with VAT-paid values adopted for goods where applicable. Where that method cannot be applied, a prescribed presumptive percentage scheme apportions the service portion based on type of works, with 'total amount' including gross charges plus fair market value of goods and services supplied, less amounts charged for goods/services provided by the service receiver and VAT, and fair market value determined by generally accepted accounting principles.