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    <title>Civil Contract - laying of posts and drawing wires</title>
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    <description>Whether laying posts and drawing wires under BSNL contracts is a civil contract or a works contract determines eligibility for the presumptive taxation regime; if the contract is functionally a works contract it falls within the presumptive provisions, and routine installation, erection, and wiring services are commonly treated as works contracts for tax purposes despite characterisation as civil construction.</description>
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      <description>Whether laying posts and drawing wires under BSNL contracts is a civil contract or a works contract determines eligibility for the presumptive taxation regime; if the contract is functionally a works contract it falls within the presumptive provisions, and routine installation, erection, and wiring services are commonly treated as works contracts for tax purposes despite characterisation as civil construction.</description>
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