Nature
hareesha G (88 Points)
12 July 2018
whether works contract include Electrical works ? if yes how to consider
4 Replies
CA Shivam Arora
(Chartered Accountant)
(2414 Points)
Replied 12 July 2018
“works contract” means 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;
If you are providing goods as well as labour service then it falls under the definition of Works contract.
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