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of <h1>Works Contract Classified as Service Under GST Schedule II, Impacting Tax and Input Credit Rules</h1> A works contract involves both goods and services, classified as a composite supply under GST, where one supply is the principal supply. According to the CGST Act, a works contract is deemed a supply of service as per Entry 6 of Schedule II, eliminating the need to assess the dominant nature of the contract. For works related to movable property, the principal supply must be identified, but for immovable property, Entry 5(b) of Schedule II applies, treating construction of buildings or civil structures as a supply of service, except when the entire payment is received after the issuance of a completion certificate or first occupation. This classification impacts the tax treatment and input tax credit eligibility under GST.
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