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    <title>Concept of Interstate Works Contract</title>
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    <description>Interstate works contract raises allocation of indirect tax liabilities-CST/VAT, excise and service tax-when materials bought in the manufacturer&#039;s state are sent to the work site in another state. Tax consequences depend on the nature of the project and contract specifics; local procurement at the site may preserve VAT credit subject to exclusions. Further factual details are required to determine excise and service tax exemption eligibility and exact CST/VAT treatment.</description>
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      <title>Concept of Interstate Works Contract</title>
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      <description>Interstate works contract raises allocation of indirect tax liabilities-CST/VAT, excise and service tax-when materials bought in the manufacturer&#039;s state are sent to the work site in another state. Tax consequences depend on the nature of the project and contract specifics; local procurement at the site may preserve VAT credit subject to exclusions. Further factual details are required to determine excise and service tax exemption eligibility and exact CST/VAT treatment.</description>
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