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    <title>&quot;Hot Mix Material&quot; in Works Contracts: Taxation Based on Constituent Materials, Not General Rate. Impacts VAT &amp; Sales Tax.</title>
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    <description>Classification of goods - &#039;hot mix material&#039; transferred in a works contract - the goods transferred in execution of works contract will not be taxed at general rate but as per the rates prescribed of constituents material of the &#039;hot mix material&#039;. - HC</description>
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