WCT on Hospital works

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Babaljit Singh (Querist)
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27 November 2008 if we have done WCT with hospitals like their interior or etc do we have to apply WCT tax on that, if yes then what %

G Muralidharan

G Muralidharan (Expert)
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06 December 2008 To come under works contract in respect of hospitals would be of followng categories.

1) Civil construction works contract
2) Medical Pipeline works contract (that is laying oxygen/nitrous oxide pipelines to Operation theaters, wards etc.,
3) AMC on various equipments

The above are the broad categories. In all those cases, the hospital has to deduct Works constract Tax and remit to the Govt.