In exercise of the powers conferred by section 14A of the Gujarat Value Added Tax Act, 2003 (Guj 1 of 2005), and in supersession of the Government Notification, Finance Department No. (GHN-21)VAT-2006/S.14A(1)(1)TH- Dated 31st March, 2006, the Government of Gujarat hereby fixes the lump sum tax by way of composition in lieu of tax payable by the dealer referred to in sub-clause (1) of clause(f) of section 2 of the Act, who has been permitted to pay lump sum tax under sub-section (1) of the said Section 14(A), at the rate mentioned in column (3) in respect of works contract shown in column (2) of the schedule appended hereto
SCHEDULE
(ii) Works of building construction including Reinforced Cement Concrete and masonary work but excluding air conditioning, firefighting, interior works and electrical works; if its total value exceeds ten per cent, of total value of works contract.
(iii) Works of cross drainage structure and bridges.
(iv) Works of digging and laying of pipelines of all kinds.
(v) Works of dams, check dams, weirs, protection walls, canals and head works.
(vi) Works of excavation and mining.
(vii) Works of construction of jetty, port and break water.
(viii) Works and construction of airport runways and landing strips.
(ix) Works of water storage structures including underground and overhead storage tanks.
By order in the name of the Governor of Gujarat