In exerc ise of the powers conferred by sub-section (3) of section 59B of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby specifies the rate of tax for deduction at source, at the time of payment of whole or part of the specified sale price, as mentioned in column 3 of the Schedule appended hereto in respect of each of the works contract mentioned in column 2 of the said Schedule.
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 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 and in the name of the Governor of Gujarat,