THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION No. S.O.203.- No. F.12(15)FD/Tax/12-114 Dated 26th March 2012

In exercise of the powers conferred by sub-section (3) of section 8 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendment in this Department's notification No. F.12(63) FD / Tax / 2005-80, dated 11.08.2006 (as amended from time to time), with effect from 01.04.2012, namely:-

AMENDMENTS

The existing list given in the said notification shall be substituted by the following, namely:

Item No.	Description of works contract	Rate of exemption fee % of the total value of the contract
1	2	3
1	Works contract where the cost of material does not exceed five percent of the total contract amount.	0.25
2	Works contract relating to EPC Turnkey power projects awarded by Rajasthan Rajya Vidyut Utpadan Nigam Limited. Works contract relating to Construction of roads, runways, bridges, dams, drains, tunnels, channels, barrages, diversion, railway tracks, causeways, sub-ways, spillways, boundary walls and water harvesting structures	1.00
3	Any other kind of works contract not covered by item Nos. 1 and 2.	3.00

By Order of the Governor,

Dr. Ravikumar S.,

Deputy Secretary to Government.