"works contract" means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance. renovation, alteration of any movable or immovable property or for carrying out any other similar activity or a part thereof in relation to such property;
- Construction of Boundary Wall.
- Construction of Parking Area.
- Services in respect of Cutting of Plots and Development of colonies received by builders.
- Construction of Residential Complex of units ranging between 2-12 units (more than one unit).
- Construction of Private Roads.
- Construction Services provided to Non– Commercial Organisation in respect of buildings which are used for other than Religious Purpose.
- Services provided in respect of Construction of hospitals to any person other than Government or Governmental Authority or Local Authorities.
- Services provided in respect of Construction of buildings to be used for the purpose of Education to any person other than Government or Governmental Authority or Local authorities.
Purpose of the Works
Percentage of total amount deemed as Value of
service portion of the Works Contract
Execution of Original
Maintenance or Repair or Reconditioning or Restoration or Servicing of any Goods
Any purpose other than
(A) & (B) above, including Maintenance, Repair, Completion and Finishing Services [such as Glazing, Plastering, Floor and Wall Tiling, Installation of Electrical Fittings] of an immovable property