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gst for small work contractors, Goods and Services Tax - GST

Issue Id: - 113161
Dated: 7-12-2017
By:- vikram bindra
gst for small work contractors

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hi i am a small businessman with annual turnover abt 20 lacs , iam into installation of fountains , which includes complete fitting on turnkey basis, it includes providing of material and labour watever required for completion , what are my tax laibilities, my materials include electrical panel , pumps , sanitary fiitings lights, electrical and so on

i work for local bodies too i mean municipalities , besides private small contracts

these contracts may be in different states

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Showing Replies 1 to 2 of 2 Records

1 Dated: 8-12-2017

Dear Sir

Your work will be considered as work contract and you need to register as a normal registered person u/s 22 of GST Act .Since work contract is treated as service you can not opt for composition scheme

Works contract is a mixture of goods and services but it is neither a composite supply nor a mixed supply as it has been defined as per Sec. 2(119) of CGST Act

Schedule II ( Entry 6(a)) which states that such composite supplies which includes labour and material both shall be treated as a supply of services namely:-Works contract under S. 2(119)”


2 Dated: 8-12-2017
By:- vikram bindra

Thanks Anita ji for your reply , so thr is no need fr having multiple GST nos , right ?

rate of tax 18% for private and 12% for govt contracts ?

besides if i purchase a material from other state and have small contract in that particular state can i avail input credit , for example if i have private contract of 1 lac in other state jammu and i purchase piping to be used in this for jammu , can i get input credit for this , in addition to this i will have to send some other material too from my parent state HP to jammu., my purchase is mostly interstate.

thanks n warm rgds


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