Section 2(119) of CGST Act: Meaning of “Works Contract”

Section 2(119) of CGST Act: Meaning of “Works Contract”

As per Section 2(119) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “works contract” has been defined, as under

Section 2(119) of CGST Act: Definition of “Works Contract” (CHAPTER I – PRELIMINARY)

“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.


The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. of India on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the CGST (Amendment) Act 2018 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.

GST Related Posts:
Central Goods and Services Tax (CGST)
CGST Act/ Definitions CGST Rules/ Forms
CGST Notifications CGST Rate Notifications
CGST Circulars CGST Orders
Integrated Goods and Services Tax (IGST)
IGST Act/ Definitions IGST Rules/ Forms
IGST Notifications IGST Rate Notifications
IGST Circulars IGST Orders
Union Territory Goods and Services Tax (UTGST)
UTGST Act/ Definitions UTGST Rules/ Forms
UTGST Notifications UTGST Rate Notifications
UTGST Circulars UTGST Orders


  1. Yogesh Maheshwari
    • Mohinder Kumar
  2. Amit
  3. jayaraj
    • Murali Dharan
  4. Umar
    • Vijay
  5. Nasirhusain
  6. ANKIT
  7. Murali Dharan
  9. bhuto
  10. suresh
  11. mahesh datodkar
  12. Raja
  13. Sivasundar
  14. Dipak Tarapara
  15. Navjeet Singh
  16. Satish P Kurup
  18. R.S.Shukla
  19. Vishal Jain
  20. Muthukumaran
  21. Ravinder Reddy
  22. Kason
  23. Ajay kapoor
  24. Raj Choudhury
  25. Sudesh Kumar
  26. Vishwa Kant
  27. Shreedhara Kulkarni
  28. Ramchander
  30. amit raj
  31. sunil abraham
  32. Jayvant Prakash
  33. Jagadish panda
  34. Naresh
  35. Gaurav Roorkiwal
  36. Dipak

Leave a Reply