This query is : Resolved 

26 May 2011

Dear All,

We are registered as works contract dealers under K VAT.

We undertake Works contract job in other states also wherin goods are purchased by us in karnataka and transported to other state for use in Works contract.

We dont raise the Tax Invoice every time we transport the goods to work site. Tax Invoice is raised only after completion of work.

In this regard,it is pretty clear that we have to upload E Sugam from our TIN. But Please help me out on the following issues

1.What is the "CATEGORY OF TRANSCATION",I need to mention in E Sugam (Whether after sale or Job Work)

2. What is the "DOCUMENT TYPE" that needs to be accompanied with E Sugam (Whether Tax Invoice is a must for each Delivery or a Delivery Challan mentioning the Qty transported is enough)

3.IF Tax Invoice is compulsary, whether i can include labour component in the said Invoice i.e 75% Material & 25% Labour [Rule 3(m)]even though only materials are transported

4. Is there any alternative to Tax Invoice as Tax Invoice is always raised on completion of stage in Works contract & not on delivery of materials each time

Please put some light on the above issues and hlep me out

Thanks & Regards

B R Ramesh (Expert)
28 May 2011


point no 1 mention as OTHERS (in category mention as TRANSFER THE MATERIAL AT SITE)

No 2. DC is enough

No. 3 it is fine (only if if its under VAT)
but if its is (COT) on the total invoice value 5% WCT & 4.12% service tax

No.4 there is no alternative
follow the above procedure.

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