works contracts – smeaccountant

A detailed close-up of a printed contract document on a wooden table surface.

CESTAT Delhi Rules Separate Supply and ECIS Contracts Are Not Works Contracts

CESTAT Delhi clarifies that distinct material supply and erection contracts do not constitute works contracts, excluding free supplies from value.

Prasenjit Bhowmik September 6, 2026

Detailed close-up image of a shopping receipt showing GST and total changes.

Karnataka High Court Mandates Reimbursement of Differential GST for Pre-GST Works Contracts

Karnataka High Court issues clear guidelines for calculating and reimbursing differential GST on works contracts spanning the KVAT-GST transition.

Prasenjit Bhowmik September 5, 2026