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    <title>applicability of VAT under APVAT ACT</title>
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    <description>The issue is whether a composite works contract for improvements, including supply-and-installation items, is an indivisible works contract-necessitating tax deduction at source on the gross contract value and lump-sum VAT treatment-or whether it can be split so that VAT applies to the supply/raw-material component and TDS applies to the remaining works/service portion, with service tax implications on services.</description>
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      <title>applicability of VAT under APVAT ACT</title>
      <link>https://www.taxtmi.com/forum/issue?id=106913</link>
      <description>The issue is whether a composite works contract for improvements, including supply-and-installation items, is an indivisible works contract-necessitating tax deduction at source on the gross contract value and lump-sum VAT treatment-or whether it can be split so that VAT applies to the supply/raw-material component and TDS applies to the remaining works/service portion, with service tax implications on services.</description>
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      <law>VAT / Sales Tax</law>
      <pubDate>Mon, 16 Jun 2014 12:30:45 +0530</pubDate>
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