Section 20(2) in The Rajasthan Value Added Tax Act, 2003
(2)Notwithstanding anything contained in this Act, in the case of works contract, an amount in lieu of tax shall be deducted by the awarder at such rate as notified by the State Government not exceeding [twenty percent] [Substituted 'six percent' by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.] of the total value of the contract, in such manner and under such circumstances, as may be prescribed, from every bill of payment to a contractor and such sum shall be deposited or credited in the Government account within the specified time and in the prescribed manner.
