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[Cites 0, Cited by 11] [Section 6] [Entire Act]

State of Tamilnadu - Subsection

Section 6(1) in Tamil Nadu Value Added Tax Act, 2006

(1)Notwithstanding anything contained in this Act, every dealer, [other than the dealer who purchases [or receives] [These words have been added by Section 3 (i) of the Amendment Act (21 of) 2007, with effect from 1st January 2007.] goods from outside the State or imports goods from the outside the Country] may, at his option, instead of paying tax in accordance with section 5, pay, on the total value of the works contract executed by him in a year, tax calculated at the following rate, namely:-
(i) Civil works contract: two per cent of the total contract value of the civil worksexecuted;
(ii) Civil maintenance works contract : two per cent of the total contract value of the maintenanceworks executed;
(iii) All other works contract contracts: [Five] [Substituted for the words 'four' by Section 2 of the Amendment Act (4 of) 2012,notified in No. II (2)/CTR/145©/2012-GO.No.31 dated 10th March 2012, to come intoforce from that date]per cent of the total value of the works executed.