https://www.taxtmi.com/circulars?id=11482 The Explanation to Rule 3(1) of the Works Contract Composition Scheme, effective from 07/07/2009, requires inclusion of the value of free of cost supplies in the gross amount only from that effective date; a proviso excludes works contracts whose execution commenced or which received any payment (except via credit/debit) on or before that date, for which the gross amount does not include free of cost supplies. en-us Wed, 08 Feb 2012 00:00:00 +0530 Wed, 09 May 2012 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11482 The Explanation to Rule 3(1) of the Works Contract Composition Scheme, effective from 07/07/2009, requires inclusion of the value of free of cost supplies in the gross amount only from that effective date; a proviso excludes works contracts whose execution commenced or which received any payment (except via credit/debit) on or before that date, for which the gross amount does not include free of cost supplies. Circulars Service Tax Wed, 08 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11482