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    <description>Works contract tax under VAT applies to goods incorporated in the execution of the contract and does not extend to pure labour charges or to transportation, loading and unloading charges; a contractor who issues an invoice may collect and remit works contract tax and may claim credit for tax paid on materials used, so purchasers should clarify allocations and tax credits with the contractor.</description>
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      <description>Works contract tax under VAT applies to goods incorporated in the execution of the contract and does not extend to pure labour charges or to transportation, loading and unloading charges; a contractor who issues an invoice may collect and remit works contract tax and may claim credit for tax paid on materials used, so purchasers should clarify allocations and tax credits with the contractor.</description>
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