THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION No.F. 12 (9) FD /Tax / VAT / 2012-38 dated 18th July, 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 immediate effect, namely:-

AMENDMENT

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

LIST

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 related to setting up of new enterprise or expansion of existing enterprise manufacturing fertilizer within the State with minimum investment of Rs. 2500 Crore, 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

(Mewa Ram Jat)

Deputy Secretary to Government