Works Contract Tax

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Jayashree (Querist)
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18 December 2008 When WCT is applicable? Is it only when party does both supply of material and undertake labour work? Is there any slab below which it is exempt?

Rakesh R Kabra

Rakesh R Kabra (Expert)
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18 December 2008 WCT can be at labour work also. As per MVAT Act, if contract receipt exceed Rs.5,00,000/- during the year, then only WCT will be applicable

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