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works contract articles

12 articles

Saurav Agarwal
Compliance & Regulation

Dispute Resolution Board: The Step Before Arbitration on Works Contracts

What a dispute resolution board is on NHAI, CPWD and other government works contracts, when the contract makes…

Subletting of Contract in Construction: When It Is Allowed
Saurav Agarwal
Compliance & Regulation

Subletting of Contract in Construction: When It Is Allowed

What counts as subletting of contract on a works job, why hiring machines or labour does not, when…

Stamp Duty on a Works Contract: What It Costs and Who Pays
Saurav Agarwal
Compliance & Regulation

Stamp Duty on a Works Contract: What It Costs and Who Pays

Three states, three completely different answers on the same Rs 1 crore contract, and two of them disagree…

GSTR-9 Annual Return for Contractors: Who Files, What Breaks
Saurav Agarwal
Finance & Money

GSTR-9 Annual Return for Contractors: Who Files, What Breaks

The annual return is where a year of works-contract billing gets reconciled in one place. Who is excluded,…

Variation Order in Construction Contracts: Pricing Extra Work Correctly
Saurav Agarwal
Compliance & Regulation

Variation Order in Construction Contracts: Pricing Extra Work Correctly

Extra work gets ordered on every site. What decides whether you are paid for it is the written…

GST on Labour Supply: What a Pure Manpower Contract Is Taxed As
Saurav Agarwal
Compliance & Regulation

GST on Labour Supply: What a Pure Manpower Contract Is Taxed As

A labour-only contract is not a works contract, so it is taxed as a plain service — and…

GST on Works Contract: What Counts as One, and Who Gets the Input Credit
Saurav Agarwal
Compliance & Regulation

GST on Works Contract: What Counts as One, and Who Gets the Input Credit

A works contract under GST needs two things: immovable property and a transfer of goods. That single test…

Saurav Agarwal
Compliance & Regulation

GST on Free Issue Material: When the Client's Cement Lands in Your Taxable Value

The department supplies cement and steel free and you execute the work. Whether that material gets added to…

GST on Interest on Delayed Payment: What Section 15 Adds
Saurav Agarwal
Compliance & Regulation

GST on Interest on Delayed Payment: What Section 15 Adds

You finally recover interest on a bill that sat for eight months. Section 15(2)(d) treats that interest as…

GST on Mobilisation Advance: When the Tax Falls Due
Saurav Agarwal
Compliance & Regulation

GST on Mobilisation Advance: When the Tax Falls Due

A works contract is a service, and section 13 fixes the time of supply at the earlier of…

GST TDS on Works Contract: What Gets Deducted and Why
Saurav Agarwal
Compliance & Regulation

GST TDS on Works Contract: What Gets Deducted and Why

A government department shaves two per cent off your running bill and you cannot find it anywhere. Section…

Saurav Agarwal
Compliance & Regulation

GST Composition Scheme for Contractors: Who Can Opt In

A works contract is a service under GST, so the ordinary composition route is shut. Section 10(2A) is…

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