Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 25] [Entire Act]

State of Rajasthan - Subsection

Section 25(3) in The Rajasthan Sales Tax Rules, 1995

(3)In the case of a works contract, while determining the taxable turnover apart from the deductions provided under sub- rule (1), the amount of labour shall also be deducted from the total value of the contract.Explanation. - Where the amount of labour is not determinable from the accounts of a contractor, or is considered unreasonably high in view of the nature of the contract, the deduction towards labour charges shall be allowed by the assessing authority according to the limits laid down in column 3 for the type of contract specified in column 2 of the Table appended hereto :Table
S. No. Type of contract. Labour charges as a percentage of the grossvalue of the contract.
1. Febrication and installation of plant and machinery. 25
2. Febrication and Erection of structural works of iron andsteel including febrication, supply and erection of irontrusses, purlins and the like. 15
3. Febrication and installation of cranes and hoists. 15
4. Febrication and installation of elevators (lifts) andescalators. 15
5. Febrication and installation of rolling shutters andcollapsible gates. 15
6. Civil works like construction of buildings, bridges, roads,dams, barrages, canals and diversions. 25
7. Installation of doors, door frames, windows, frames andgrills. 20
8. Supply and fixing of tiles, slabs, stones and sheets. 20
9. Supply and installation of air conditioners and air coolers. 15
10. Supply and installation of air conditioning equipmentsincluding deep freezers, cold storage plants, humidificationplants and dehumidors. 15
11. Supply and fitting of electrical goods, supply andinstallation of electrical equipments including transformers. 15
12. Supply and fixing of furnitures and fixtures, partitionsincluding contracts for interior decorators and failse ceiling. 20
13. Construction of Railway coaches and wagons on under carriagessupplied by railway. 20
14. Construction or mounting of bodies of motor vehicles andconstruction of trailers. 20
15. Sanitary fitting for plumbing and drainage or sewerage. 25
16. Laying underground for surfact pipelines, cables or conduits. 30
17. Dying and printing of textiles. 30
18. Supply and erection of weighing machines and weigh-bridges. 15
19. Painting, polishing and white washing. 30
20. All other contracts not specified form SI. No. 1 to 19 above. 25