Bare Act

The Delhi Sales Tax on Works Contracts Act, 1999

This law governs the taxation of construction and related industrial activities within the National Capital Territory of Delhi. It specifically targets "works contracts," which covers services such as building construction, repair, or installation where the transfer of property in goods occurs during the agreement. The legislation applies to dealers, including contractors and government entities, whose sales turnover exceeds a specified limit. By taxing these transactions, the government ensures revenue is collected from developers and service providers for the specific improvement or alteration of movable and immovable property within the jurisdiction.

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