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Project Labor Agreement. A Project Labor Agreement (PLA), also known as a Community Workforce Agreement, is a pre-hire collective bargaining agreement with one or more labor organizations that establishes the terms and conditions of employment for a specific construction project.
A works contract is a mixture of service and transfer of goods. Examples of works contract are construction of a new building, erection, installation of plant and machinery. Works contracts consists of three kinds of taxable activities as per the current law. It involves supply of goods as well as supply of services.