Section 2(119) in Telangana Goods and Services Tax Act, 2017
(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)] [Substituted by Act 3 of 2019, (w.e.f. 01.07.2017).] is involved in the execution of such contract;
