Section 22A(2) in The Rajasthan Value Added Tax Rules, 2006
(2)In case of construct ion contract, where along with the immovable property, the land or. as the case may he, interest in the land, underlying the immovable property is to be conveyed, and the property in the goods (whether as goods or in some other form) involved in the execution of the works contract is also transferred to the purchaser, such transfer is liable to tax under this rule. The value of the said goods at the time of transfer shall be calculated after making the deductions under sub-rule (1) and the cost of the land as determined under sub-rule (3) from the total value of agreement.
