How supply of goods and work contract differs bcoz for both different rate is there 18 and 12

433 views 2 replies
what's the HSN code for supply of goods only... like HSN code for work contract is 9958..

what is the gst rate for work contract and for supply of goods only contract.??

Recently 47th council changed the work contract rate from 12% to 18% and but what about supply of goods contract...
Replies (2)

It seems you have mixed up two different concepts. 

Works contract is basically the Supply of service where contractor under takes supply both goods as well as labour work. It includes both supply of goods as well as service. Hence SAC code is applicable.

If supplier only supplies goods and not labour then it is covered under Supply of Goods and HSN code is applied.

Generally, rates applicable to the Goods supplied as separately indicated in HSN are applicable to the services in relation to supply of such goods, if rates for such service are not specifically mentioned any where.

 

Thanks for your reply..
I got your point but I have one more confusion..
I work in state PWD ..here we normally have either work contract or supply contract... work contract have 12% gst and supply contract have 18% gst irrespective of goods and the rate of goods.
so I what to know where this 18% for supply is mentioned

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details