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VAT - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Works contract - sub-contract - The value of the work entrusted ...


Sub-contractor payments excluded from main contractor's turnover for VAT and sales tax per Supreme Court ruling.

September 13, 2016

Case Laws     VAT and Sales Tax     SC

Works contract - sub-contract - The value of the work entrusted to the sub-contractors or payments made to them shall not be taken into consideration while computing total turnover - SC

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