SEO Sai Gr. Hosp.
210688 Points
Joined July 2016
Section 2 sub Section (110) defines
- Works contract means a contract
- Wherein transfer of property in goods is involved
- In the execution of such contract
- and includes contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property.
What is not works contract:
1. The contract that is merely for supply of goods is not a works contract. Like supply of material only for construction is pure supply of goods which attracts provision of supply of goods
2. The contract that is merely for supply of labor is also not works contract which attract provision of supply of service. Therefore Architect who only provides design for construction is not works contract.