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    <title>Section - Central Works Contract</title>
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    <description>A works contract executed in part or whole within a state is governed by that state&#039;s local tax law, so the portion executed in that state attracts the state&#039;s sales/VAT/CST provisions rather than being treated as a central works contract.</description>
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      <description>A works contract executed in part or whole within a state is governed by that state&#039;s local tax law, so the portion executed in that state attracts the state&#039;s sales/VAT/CST provisions rather than being treated as a central works contract.</description>
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