St/vat - composite work contract

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Alwyn Fabian Timothy (Querist)
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11 December 2014 In a composite works contract when invoices are distinctively provided for labour and supply of material. Do I need to deduct ST/VTDS/TDS for both.

CS.Shambhu Nath Dhuria

CS.Shambhu Nath Dhuria (Expert)
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12 December 2014 Dear Mr.Timothy,

In a composite Works Contract one can not issue tax invoice for supply of labour and material separately. If it is so then it is not a works contract.

In case or Works contract invoice, whether it is divisible or indivisible works contract you have to deduct both ITDS and VTDS