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    <title>Works Contract</title>
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    <description>If labour charges and professional/design fees are part of the principal supply of interior works, the supplier may issue a single invoice (with component bifurcation), but the supply is taxable as a works contract service and taxed accordingly; the recipient&#039;s entitlement to input tax credit depends on compliance with the statutory ITC rules and the requirement that inputs be for the furtherance of business.</description>
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      <description>If labour charges and professional/design fees are part of the principal supply of interior works, the supplier may issue a single invoice (with component bifurcation), but the supply is taxable as a works contract service and taxed accordingly; the recipient&#039;s entitlement to input tax credit depends on compliance with the statutory ITC rules and the requirement that inputs be for the furtherance of business.</description>
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