Section 8(3) in Chhattisgarh Value Added Tax Rules, 2006

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State of Chattisgarh - Subsection

Section 8(3) in Chhattisgarh Value Added Tax Rules, 2006

(3)The amount to be paid in lump sum by way of composition shall be determined at the rate mentioned against each type of contract specified below and shall be so determined at such rate on the total monetary consideration received or receivable by the registered dealer in respect of such works contract.

Sr. No.	Type of Contract	Rate at which lump sum shall be determined
1	Civil works like construction of 2 Per cent building,bridges, roads, dams, barrages, canals, diversion excluding-
	(a)	supply and installation of air-coolers or air-conditioners,air conditioning equipments;
	(b)	supply and fitting of electrical goods and equipments;
	(c)	fabrication and installation of elevators (lifts) andescalators.
2	Fabrication and installation of plant and machinery.	3 Per cent
3	Supply and installation of air conditioners, air coolers, airconditioning equipments including deep freezers, cold storageplant and humidification plants.	10 Per cent
4	All other contracts not specified in serial numbers 1 to 3above.	4 Per cent

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State of Chattisgarh - Subsection

Section 8(3) in Chhattisgarh Value Added Tax Rules, 2006