TMI BlogCCTV City Surveillance Setup Classified as Works Contract, Not Original Works; Subject to 18% GST Rate.Scope of the term 'Original Works' - setting up of a comprehensive CCTV based city surveillance system - the activity is nothing but a composite supply of Works Contract, not being original works and they will be liable to GST @18% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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