Section Section 2(119) of CGST Act i.e Definition of Works Contract

Financial Year: 2017

Section 2(119)

 

“Works contract” means a

contract for building, construction,

fabrication, completion, erection,

installation, fitting out, improvement,

modification, repair,

maintenance, renovation, alteration or commissioning

 

of any immovable property

wherein transfer of property in goods (whether as goods or in some other form)

is involved in the execution of such contract

 

 

Thanks

CA Rahul Gupta