https://www.taxtmi.com/manuals?id=7960 A works contract under GST is an activity relating to immovable property that combines specified services with a transfer of property in goods; both an immovable-property nexus and a transfer-of-goods element must be present. Because the statutory terms are not defined in GST law, interpretation may rely on other statutes, dictionary meanings or common usage to determine whether a particular transaction qualifies as a works contract for ITC classification. en-us Wed, 06 Aug 2025 16:31:00 +0530 Thu, 07 Aug 2025 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7960 A works contract under GST is an activity relating to immovable property that combines specified services with a transfer of property in goods; both an immovable-property nexus and a transfer-of-goods element must be present. Because the statutory terms are not defined in GST law, interpretation may rely on other statutes, dictionary meanings or common usage to determine whether a particular transaction qualifies as a works contract for ITC classification. Manuals GST Wed, 06 Aug 2025 16:31:00 +0530 https://www.taxtmi.com/manuals?id=7960