Clarification on works contract tax (wct)

Mr S Samal,The answers to your queries are: (1)It is the contractor who should handle i.e.collect and pay the WCT tax. (2)The WCT tax is payable on the total value of the contract(value of goods).The Principal is the customer for the contractor.If he is a govt ,semigovt or PSUs or an authorised one,they can do TDS. (2a) TDS is done only in the case intra-state WCT and not interstate works contract.TDS should be deposited to the same govt by the Principal and issue a certificate to the contractor for making necessary deductions out of payments to the Govt. (3)The WCT tax should be charged and collected in each bill,whenever there is some transfer of property in goods. (4)The WCT tax is to be paid to the State Govt where such work is being executed.....mjk