Works contracts blend supply of goods and services — GST treatment depends on whether the contract is for construction of immovable property, maintenance, or composite supplies.
Compliance points
- Correct SAC and tax rate for the type of work
- RCM applicability on government and specified contracts
- Input tax credit rules on construction and plant
- Invoice format and progress billing
Builders and contractors use our GST return filing and 194C TDS guide.
