only jcb work will be treated as work contract or not

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Only Excavation work (only JCB work) contract of maharashtra state is taken by me in month of may. Still i have to pay 18% on it??? No goods are involved
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still it's works contract and it will attract GST @ 18%

If both material and labour involved then it will come under the Works contract. Only JCB Service will not under WC


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