section 2(119)
works contract
The Nagaland Goods & Services Tax Act, 2017Tax2017188 sections
Statutory text
"works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract;
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