https://www.taxtmi.com/circulars?id=61600 The Explanation added to Rule 3(1) of the Works Contract composition scheme, effective from 07 July 2009, makes inclusion of free-of-cost supplies in the gross amount a legal requirement only prospectively; a proviso excludes contracts whose execution began or which received payments (other than by account credit/debit) on or before that date from that inclusion. en-us Fri, 09 Mar 2012 00:00:00 +0530 Tue, 25 Jun 2019 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61600 The Explanation added to Rule 3(1) of the Works Contract composition scheme, effective from 07 July 2009, makes inclusion of free-of-cost supplies in the gross amount a legal requirement only prospectively; a proviso excludes contracts whose execution began or which received payments (other than by account credit/debit) on or before that date from that inclusion. Circulars Service Tax Fri, 09 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61600