16 August 2009
I would like to know whether WCT and TDS are attracted in case of a bill raised by a contractor for the glass fabrication work, where the contract was awarded as a rate contract.
17 August 2009
Assuming that the query relates to the State of Maharashtra, I would state that prima facie any customised work falls as WC & hence TDS is applicable. To ensure that it is so a mechanism is provided in MVAT wherein one has to apply to the jurisdictional JC who certifies whether TDS is applicable.
CAclubindia
