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    <title>Liability - Central works contract Under DVAT</title>
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    <description>Works contract tax is payable in the State where the agreement is executed or the contract performed; movement of goods across States triggers Central Sales Tax treatment as interstate sales. Although the payer may be obliged to deduct and remit tax (TDS) under the VAT regime, the primary duty to report the sale, declare tax liability, file returns and pay tax after adjusting TDS remains with the person executing the works contract.</description>
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      <title>Liability - Central works contract Under DVAT</title>
      <link>https://www.taxtmi.com/forum/issue?id=742</link>
      <description>Works contract tax is payable in the State where the agreement is executed or the contract performed; movement of goods across States triggers Central Sales Tax treatment as interstate sales. Although the payer may be obliged to deduct and remit tax (TDS) under the VAT regime, the primary duty to report the sale, declare tax liability, file returns and pay tax after adjusting TDS remains with the person executing the works contract.</description>
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      <law>VAT / Sales Tax</law>
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