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Works contract tax

(Querist) 01 October 2012 This query is : Resolved 
Dear Sir,
kindly define WCT, when does it applicable?
who is responsible for paying this tax?
Sankaranarayanan (Expert) 03 October 2012
the contractor or work executor is the person to pay tax on total value of contract, the tax amount should not be collected from the contractor or client.
works contract is define two one is work contract and civil works contract.


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