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The Central Goods and Services Tax Act, 2017
CHAPTER I- PRELIMINARY

2(119). "works contract"

In this Act, unless the context otherwise requires,-

(119). "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;