Works contract definition requires transfer of goods with services in respect of immovable property under GST A works contract under GST is an activity relating to immovable property that combines specified services with a transfer of property in goods; both an immovable-property nexus and a transfer-of-goods element must be present. Because the statutory terms are not defined in GST law, interpretation may rely on other statutes, dictionary meanings or common usage to determine whether a particular transaction qualifies as a works contract for ITC classification.