DEMO
|
Section
|
11 Taxable turnover
The Assam Value Added Tax Act, 2003. Schedule
-
SIXTH SCHEDULE
[See section 11 (c)]
Sl. No.
Description of works contract
Percentage of deduction under
Section 11( c) not more than
(1)
(2)
(3)
1.
Fabrication and installation of plants and machinery.
15%
2.
Fabrication and erection of structural works, including fabrication, supply and erection of iron trusses, purlines etc.
20%
3.
Fabrication and installation of cranes and hoists
15%
4.
Fabrication and installation of elevators (lifts) and escalators.
15%
5.
Fabrication and installation of rolling shutters and collapsible gates.
15%
6.
Civil works like construction of building, bridges, road, rail roads etc.
25%
7.
Installation of doors, doorframes, windows, window frames and grills.
25%
8.
Supplying and fixing of tiles, slabs, stones and sheets.
(i) Supplying and fixing of Mosaic tiles
30%
(ii) Supplying and fixing of marble slab, polished granite stone and tiles (other than mosaic tiles)
20%
(iii) Supply and fixing of slabs, stones and sheets other than those specified at item (i) and (ii) above
20%
9
Supplying and installation of air-conditioning equipments including deep-freezers, cold storage plants, humidification plants and dehumidifiers.
20%
10.
Supplying and installation of air-conditioner and air-coolers.
20%
11.
Supplying and fitting of electrical goods, supply and installation of electrical equipment including transformers.
10%
12.
Supplying and fixing of furniture and fixtures, partitions including contracts for interior decoration.
15%
13.
Construction of railway coaches on under-carriage Supplied by railway.
20%
14.
Ship and boat building including construction of barges, ferries, tugs, trawlers and dredgers.
20%
15.
Sanitary fitting for plumbing for drainage etc.
15%
16.
Printing and polishing.
15%
17.
Construction of bodies of motor vehicles and construction of trailers.
25%
18.
Insulation and lining of equipment, plant and machinery instruments, appliances of buildings
15%
19.
Providing and laying of pipes for purposes other than those specified in serial number 15 of this schedule.
15%
20.
(i) Providing and laying pipes (other than steel pipes) for purposes other than those specified in serial number 15 of this schedule
15%
(ii) Providing and laying of steel pipes for purpose other than those specified in serial number 15 of this schedule
15%
(iii) Providing and boring, drilling and fitting of all types of pipes.
30%
21.
Programming and providing of computers software.
15%
22.
Fabrication, testing and reconditioning of metallic gas cylinders
20%
23.
Tyre re-treading
15%
24.
Processing and supplying of photograph, photo prints, photo negatives (including photographing with camera, X-ray and other scanning materials).
15%
25.
Supplying and installation of electronic instruments, equipment, apparatus, appliances & devices.
10%
26.
Supplying and installation of fire fighting equipment and devices.
10%
27.
Electroplating and anodising.
25%
28.
Bowling, canning and packing of goods.
25%
29.
Lamination, rubberisation, coating and similar process.
25%
30.
Printing and block making.
20%
31.
Supply and erection of weighing machines and weigh bridges.
15%
32.
Supply and installation of submersible and centrifugal pump sets.
20%
33.
Dyeing and printing Textiles.
20%
34.
Construction on tankers on motor vehicles, chassis.
20%
35.
Supply and fixing of door and window curtains including Venetian blinds and nets.
15%
36.
Other Works/ contract not covered by serial number 1 to 35
20%
37.
Composite Contracts involving two or more of the above categories
25%