Works contract means under GST Act
"Works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration...
"Works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration...
"Voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply...
"Union territory" means the territory of— (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) 10 (d) Ladakh; (e) Chandigarh;...
"Usual place of residence" means–– (a) in case of an individual, the place where he ordinarily resides; (b) in other...
"Turnover in State" or ―"Turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of...
"Telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services,...
"Supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services...
"Services" means anything other than goods, money and securities but includes activities relating to the use of money or its...
"Reverse charge" means the liability to pay tax by the recipient of supply of goods or services or both instead...
"Removal‘‘ in relation to goods, means— (a) despatch of the goods for delivery by the supplier thereof or by any...