30 November 2012
We are doing fabrication job work from the steel 7500 kg received from the customer. From our end, we have used only 75 kg welding cables for fabrication.
30 November 2012
the use of material is part of your service and is not chargeable to vat but if the material is not a part of service it would be liable to vat
also if the material used is not used for providing service but is only a supplementary product then is liable to vat
30 November 2012
If the fabrication work requires use of material which is very nominal like in case of painting, beauty parlour service etc. All these are contract for service and not goods. In your case also, you are providing service and material consumed whiel providing servic will be treated as service only. However, there are less chances that job performed by you fall under 'works contract".
CAclubindia
