https://www.taxtmi.com/highlights?id=47512 Nature of transaction - supply of goods or transfer of property - work orders is required to fill in the foundation or plinth by silver sand in layers and consolidating the same by saturation with water ramming which also involves earth work for filling in the compound, tank, low land, ditches etc. It is, therefore, not a contract for the supply of goods, but the transfer of property in such goods in the course of preparing the site for construction - it is works contract, as defined u/s 2(119) and taxable @ 18% en-us Thu, 27 Jun 2019 07:41:12 +0530 Thu, 27 Jun 2019 07:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47512 Nature of transaction - supply of goods or transfer of property - work orders is required to fill in the foundation or plinth by silver sand in layers and consolidating the same by saturation with water ramming which also involves earth work for filling in the compound, tank, low land, ditches etc. It is, therefore, not a contract for the supply of goods, but the transfer of property in such goods in the course of preparing the site for construction - it is works contract, as defined u/s 2(119) and taxable @ 18% Highlights GST Thu, 27 Jun 2019 07:41:12 +0530 https://www.taxtmi.com/highlights?id=47512