https://www.taxtmi.com/article/detailed?id=1321 Subcontracting a works contract does not create multiple VAT taxable events on the goods incorporated; VAT is levied once on the person executing the works when goods are incorporated. If a registered subcontractor supplies and incorporates the goods and pays tax, the main contractor is not liable again on the same turnover. Alternatively, where the contract structure treats the subcontract as part of the main works contract, the main contractor may be assessed for tax on the whole contract while the subcontractor is not independently taxable. en-us Tue, 14 Jun 2011 05:11:40 +0530 Wed, 15 Jun 2011 06:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1321 Subcontracting a works contract does not create multiple VAT taxable events on the goods incorporated; VAT is levied once on the person executing the works when goods are incorporated. If a registered subcontractor supplies and incorporates the goods and pays tax, the main contractor is not liable again on the same turnover. Alternatively, where the contract structure treats the subcontract as part of the main works contract, the main contractor may be assessed for tax on the whole contract while the subcontractor is not independently taxable. Articles Value Added Tax - VAT and CST Tue, 14 Jun 2011 05:11:40 +0530 https://www.taxtmi.com/article/detailed?id=1321