Section 10(2A) in The Kerala Value Added Tax Act, 2003
(2A)In cases where a liability certificate has been produced as per subsection (2), payment shall be effected to a works contractor, on the basis of the said certificate; and,-(i)in case of work awarded by Government of Kerala, Kerala Water Authority or Local Authorities, after deducting four per cent of the amount paid as per the works contract; and.(ii)in other cases-(a)after deducting eight per cent of the amount paid as per the works contract in the case of contractors registered under this Act.(b)after deducting ten per cent of the amount paid as per the works contract in the case of other contractors:Provided that the awarder shall not insist from the contractor, not being a dealer registered under the provisions of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) any certificate issued by the assessing authority showing the tax liability or tax remittances, as the case may be, of the contractor, in relation to the contract, if he has opted for payment of tax in accordance with the proviso to sub-clause (i) of clause (a) of section 8.;
