WCT -Karnataka

Dear Members,

We have executed an interstate WC in state of Karnataka .We received (1)Imported CKD/SKD material from Outside India and also (2)procured material from outside state of Karnataka and(3) within karnataka

I understand that WC is nothing but deemed sale of material involved in execution of works contract and CST will be charged on those goods

In the above listed 3 procurements which material is considered as goods  involved in execution of WC?

Pls suggest