GST on Works contract

As per section 2(119) of CGST Act “works contract” is defined as a contract for:

building, construction,

fabrication,

completion, erection, installation,

fitting out,

improvement, modification,

repair, maintenance, renovation,

alteration or commissioning

of any Immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.

In simple words, any contract in relation to an Immovable property where services are provided along with transfer of goods is known as a “Works Contract”.

How to file gst return under works contract? and what about ITC?

Supply of both material and labour - The supplier is engaged in supply of labour ( hired labour from outside) alongwith supply of own materials such as cement, steel, sand and other materials, then such service would be classified as a “works contract”.

ITC :
ITC for works contract can be availed only by one who is in the same line of business and is using such services received for further supply of works contract service.

Returns :
As Normal Taxpayer you can file , GSTR1, & 3b

i'm dealing with construction of road to local authority. In this case what about ITC.

ITC : ITC for works contract can be availed only by one who is in the same line of business and is using such services received for further supply of works contract service. Already said by @ Pankaj Sir

So here Fazil omer not eligible for ITC on material purchase because local authority is not in same line of business.