Respected Sir/Mam, what is the meaning of the term Original Works as given in the exemption notification and tax rate notification?
ASHU GUPTA Asked question December 7, 2020
As per para 2(zs) of the exemption Notification ‘original works’ means- all new constructions;
(i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;
(ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise;.
Team Clearmytax.in
For regular updates please follow us on twitter and facebook
Frah Saeed Changed status to publish December 10, 2020