Home Highlights February 2015 Year 2015 This

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1. Works contract - levy of sales tax - single indivisible contract - State Legislature is empowered to segregate the goods part of the works contract and impose sales tax...

2. Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

3. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

4. Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

5. Payment of tax at compounded rates - Levy of VAT / Tax on immovable property or works contract - The imposition of tax on the whole contract value, the State cannot be...

6. Service tax on sale and purchase of flats – constitutional validity upheld by HC

7. Reimbursement of the sales tax paid - Scope of terms of works contract - contract inclusive of taxes - even when the contract provided that the rates quoted by the...

8. Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

9. TDS u/s 194C - Works contract or contract for sale - Though the supply portion and erection portion dovetail into each other, the erection portion does not control the...

10. Levy of sales tax / CST on printing of cine wall posters - It was only after 01.04.2005 that all kinds of works contracts were brought within ambit of works contracts as...

11. Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...

12. Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

13. Nature of contract - sales or works contract - whether a contract for manufacture, supply and installation of lifts in a building is a “contract for sale of goods“ or a...

14. A contract for processing exposed photographic film rolls and negatives is not a works contract - HC

15. Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences...