Sir, what is the basic difference between a Works Contract Service and a Construction service.
1.Pre-booking of flat is Works Contract Service or construction service
2. Construction contract only for labour is works Contract or construction
3. Construction service done by developer in a JDA is works Contract or construction
Frah Saeed Answered question June 7, 2020
Work Contract is an expression of wide connotation as per definition given in Sec 2(119) of the CGST Act, 2017 and includes Construction and other activities like building, fabrication, completion, improvement, modification, repair , maintenance , renovation etc. Thus Work Contract Service includes Construction Service and much more.
- Construction Service.
- It will be neither as there is no transfer of property in goods is involved which is a pre-condition for work contract.
- Construction Service.
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Frah Saeed Answered question June 7, 2020