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[Cites 0, Cited by 0] [Section 22A] [Entire Act]

State of Rajasthan - Subsection

Section 22A(1) in The Rajasthan Value Added Tax Rules, 2006

(1)Notwithstanding anything contained in Rule 22, the taxable turnover for levying tax under sub-section (1) of section 4 of the Act. in case of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, may be determined by effecting the following deductions from the gross value of the contract, in so far as the amounts relating to the deductions pertaining to the said works contract,-
(a)on which no tax is leviable under the Act;
(b)which has been exempted from tax;
(c)labour and service charges for the execution of the works;
(d)charges for planning, designing and architect's fees;
(e)charges for obtaining on hire or otherwise, machinery and tools for the execution of the works contract;
(f)cost of consumables such as water, electricity, fuel used in the execution of works contract, where the property is not transferred in the course of execution of the works contract;
(g)cost of establishment of the contractor to the extent to which it is relatable to the supply of the said labour and services;
(h)other similar expenses relatable to the said supply of labour and services, where the labour and services are subsequent to the said transfer of property; and
(i)profit earned by the contractor to the extent it is relatable to the supply of labour and services:
Provided that where the contractor has not maintained accounts which enable a proper evaluation of the different deductions as above or where the assessing authority is of the opinion that accounts maintained by the contractor are not sufficiently clear and intelligible, or is considered to be unreasonable high in view of the nature of the contract, the deductions provided above 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 given below:Table
S. No. Type of contract [Deduction in percentage of gross value of contract] [[Substituted 'Labour charges as a percentage of gross valueof contract' by Notification No. S.O. 175, dated 4.12.2015.]]
1 2 3
1 Fabrication and installation of plant andmachinery. 25
2 Fabrication and erection of structural works ofiron and steel including fabrication, supply and erection of irontrusses, purlins and the like. 15
3 Fabrication and installation of cranes andhoists. 15
4 Fabrication and installation of rolling shuttersand Collapsible gates. 15
5 Civil works like construction of buildings,bridges, roads, dams, barrages, canals and diversions. 30
6 Installation of doors, door frames, windows,frames and grills. 20
7 Supply and fixing of tiles, slabs, stones andsheets. 25
8 Supply and installation of air conditioners andair coolers. 15
9 Supply and installation of air conditioningequipments including deep freezers, cold storage plants,humidification plants and dehumidors. 15
10 Supply and fitting of electrical goods, supplyand installation of electrical equipments including transformers. 15
11 Supply and fixing of furniture and fixtures,partitions including contracts for interior decorators and falseceiling. 20
12 Sanitary fitting for plumbing and drainage orsewerage. 20
13 Laying underground or surface pipelines, cablesor conduits. 30
14 Supply and erection of weighing machines andweigh-bridges. 15
15 Painting, polishing and white washing. 25
16 All other contracts not specified from serialnumber 1 to 15 above. 25
Note. - The percentage is to be applied after deducting from the total value of the contract, the cost of land determined under sub-rule (3), if any, and the quantum of tax separately charged by the contractor if the contract provides for separate charging of tax.