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works contract

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supplier has two separate invoice under the works contract. one for supply items with HSN codes and another for erection & commission with SAC codes. Is it acceptable under the definition of works contract of GST law or supplier has to raised bills with SAC codes?
Replies (2)

Under GST Works Contract is not treated as supply of goods & service , Instead It Consider Works Contract as Supply of Service ,,As per Para 6 of Schedule II . U can Issue Only One Invoice , NO NEED TO ISSUE TWO INVOICE ,, It is no more SAC ,,it has Changed to Service Tariff Code (STC)

PLZ Find Attached File Herewith Enclosing STC

contract involves supply of pumps, motor, valves , electrical items and erection. it is required to raised all the bills with STC codes.


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