Sales Tax Rates - Supplies

Sl.No. Item Description

1 Towers - Telecom,Transmission or Broadcasting
2 Towers - Telecom,Transmission or Broadcasting
3 Towers - Telecom,Transmission or Broadcasting
4 Monopoles
5 Monopoles
6 Monopoles
7 Shelters
8 Shelters
9 Shelters
 Type of Sale Tax Rate %
CST(sale from one state to another state) 2
CST(sale from one state to another state) 4 or Eff.Rate
Local Sale (sale within the state) 4 or Eff.Rate
CST(sale from one state to another state) 2
CST(sale from one state to another state) 4 or Eff.Rate
Local Sale (sale within the state) 4 or Eff.Rate
CST(sale from one state to another state) 2
CST(sale from one state to another state) 12.5 or Eff.Rate
Local Sale (sale within the state) 12.5 or Eff.Rate
 Remarks
Against Form C
Without Form C
No form required
Against Form C
Without Form C
No form required
Against Form C
Without Form C
No form required
Sl.No. State Rate of Deduction

1 Andhra Pradesh 2.80%

2 Arunanchal Pradesh No WCT deduction required

3 Assam No WCT deduction required
4 Bihar 4%
5 Chhattisgarh 2%
6 Delhi 2%

7 Goa 1%

8 Gujarat 2% - See Comment for its applicability

9 Harayana 0%
10 Himachal Pradesh 2%
11 Jharkhand 2%
12 Gujarat 2% - See Comment for its applicability
13 Kerala Tax Payable by the Contractor - See Comment

14 Madhya Pradesh No WCT deduction required

15 Maharashtra No WCT deduction required
16 Manipur No WCT deduction required
17 Meghalaya No WCT deduction required
18 Mizoram 2%

19 Nagaland 4%

20 Orissa 4%
21 Pondichery No WCT deduction required
22 Punjab 4% - Please see comment
23 Rajasthan 2.25% or 3% - Please see comment

24 Tamil Nadu 2% or 4%
25 Tripura 4%
26 Uttar Pradesh 4%
27 Uttaranchal 4% - Please see the Comment
28 West Bengal 2% or 4%

Mouli: Section 92 (3) Nagaland VAT Act,2005

(3) Deduction at source from payment to a dealer against execution of Works contract:-
anything contained in sub-section (5) of Section 28 or any Rules made thereunder or any
to the contrary, any person responsible for paying any sum to any dealer for execution o
referred to in Section 8 wholly or partly in pursuance of a contract between such dealer
(a) Government,
(b) A local authority,
(c) A Corporation or a body established by or under any law for the time being in force,
(d) A company incorporated under the Companies Act, 1956 including a Government und
(e) A cooperative Society registered or deemed to be registered under the Co-operative
(f) An educational institution,
Shall, at the time of payment of such sum in cash or by issue of a cheque or draft or any
payment, deduct an amount towards tax equal to four per centum of such sum b
of such Works contract.
(4) Where deduction of an amount is made under sub-section (3) the person making suc
deposit the amount so deducted into a Government Treasury within such time, in such m
form or challan as may be prescribed.
Comment

All categories of contracts not falling in sub-clauses (ii) mentioned below : 4% of 70%
of the amount payable as consideration for the execution of work
Contracts for laying or repairing or roads and contracts for canal digging, lining and
repairing : 2% of 70% of the amount payable as consideration For the execution of
work;

NA
Section 27 (2) Chattisgarh VAT Act
Any person who is responsible for making payment to any dealer (hereinafter in this section

Tax Deduction at Source.- (1) Notwithstanding anything contained in this Act, any
employer namely, the Central Government, the State Government, or an industrial, or a
commercial or trading undertaking of the Central Government or of the State
Government, any Company registered under the Companies Act, 1956, any local
authority or any dealer registered under this Act or such other persons as may be
notified shall deduct tax from, and out of the amounts payable by such employer to a
dealer to whom a Works Contract has been awarded involving transfer of property in
goods (whether as goods or in some other form), at the rate of 1% on the value of the
Works Contract undertaken by such dealer which shall be deemed to be on account of
transfer of property in goods in the execution of such Works Contract:
Provided that, no such deduction shall be made where the amount or the aggregate
of the amount payable to a dealer by such employer is less than one lakh rupees during
a year or when the cost of material used in execution of the works contract is less than
10% of the contract value.

Applicable only in respects of contracts awarded to a sub contractor where the value of m
If the awarder of the contract is deducting tax from contractor then no need to deduct fro
Rule 38 (3) HP VAT Rules
NA
Applicable only in respects of contracts awarded to a sub contractor where the value of m
Tax liability of a contractor may be ascertained on the basis of below mentioned
declaration or Certificates issued by the assessing authority of the contractor.
1. The awarder shall obtain from the contractor a declaration in the prescribed form
(Form No.20), showing his tax liability in relation to such works contract [Section 10(2)
Read With Rule 42]
2. The awarder shall obtain from the contractor quarterly certificate(in Form 20A) issued
by the assessing authority showing the tax liability or tax remittances, as the case may
be, of the contractor in relation to the contract up to the end of the previous quarter.
3. Provided further that the awarder shall, before making final payment to the works
contractor in respect of any contract, obtain a liability certificate (in Form 20 B) from the
assessing authority.
However, an un registered dealer cannot get quarterly liability certificate or Final liability
certificate from the department. In such a case, WCT has to be deducted @ 9.83% of
the payment amount. (this is as per our assessing officer's instruction)

Section 84(1) Mizoram VAT Act

Section 92 (3) Nagaland VAT Act,2005

(3) Deduction at source from payment to a dealer against execution of Works contract:-
Notwithstanding anything contained in sub-section (5) of Section 28 or any Rules made
thereunder or any terms of a contract to the contrary, any person responsible for paying
any sum to any dealer for execution of a Works contract referred to in Section 8 wholly
or partly in pursuance of a contract between such dealer and
(a) Government,
(b) A local authority,
(c) A Corporation or a body established by or under any law for the time being in force,
(d) A company incorporated under the Companies Act, 1956 including a Government
undertaking,
(e) A cooperative Society registered or deemed to be registered under the Co-operative
Societies Act, or
(f) An educational institution,
Shall, at the time of payment of such sum in cash or by issue of a cheque or draft or
any other mode of payment, deduct an amount towards tax equal to four per centum of
such sum being paid in respect of such Works contract.
(4) Where deduction of an amount is made under sub-section (3) the person making
such deduction shall deposit the amount so deducted into a Government Treasury within
such time, in such manner and in such form or challan as may be prescribed.

NA

In the case of a contractor awarding contract to a sub contractor : 4% {Note : Rs. 5

Lakhs limit is not applicable here}
 1. Works contracts relating to dyeing, printing, processing and similar activities. 0.25%
2. Works contracts relating to buildings, roads, bridges, dams, canals, sewerage system.
1.50%
3. Works contracts relating to installation of plants and machinery including PSPO, water
treatment plant, laying of pipe line with material. 2.25%
4. Any other kind of works contract not covered by item Nos. 1, 2 and 3. 3.00%

For Civil works 2% and otherthan civil 4%

4%

For Regd Dealers 2% and otherthan Regd Dealers4%

Nagaland VAT Act,2005

rom payment to a dealer against execution of Works contract:- Notwithstanding
b-section (5) of Section 28 or any Rules made thereunder or any terms of a contract
on responsible for paying any sum to any dealer for execution of a Works contract
wholly or partly in pursuance of a contract between such dealer and

dy established by or under any law for the time being in force,

ted under the Companies Act, 1956 including a Government undertaking,
registered or deemed to be registered under the Co-operative Societies Act, or
tion,
ment of such sum in cash or by issue of a cheque or draft or any other mode of
mount towards tax equal to four per centum of such sum being paid in respect

n amount is made under sub-section (3) the person making such deduction shall
educted into a Government Treasury within such time, in such manner and in such
e prescribed.
Remittance time Challan Format

Within 15 days from the date of deduction

NA NA
NA NA
15th day of the following month Form CH - I
Within a period of 10 days from the date of deduction Form 35
Within 28 days of the following month

Within 20 days from the expiry of each month Form VAT XVIII

Within 21 days from the date of deduction Form 207

With in 15 days of the close of the month VAT - C1
With in 15 days of the close of the month Form VAT II
on or before 15th day of the following month
Within 21 days from the date of deduction Form 207
on or before 5th day of the following month

NA NA
NA NA
NA NA
NA NA
Within 10 days from the expiry of the month

Within 10 days from the expiry of the month

The time period prescribed for issuing such certificate is

NA NA
Within a period of 15 days from the close of each month VAT -2
Within 15 days of the close of the month VAT -37

on or before 20th day of the following month

Within 7 days of the following month Form XVIII
On or before expiry of the following month
On or before expiry of the following month
Within 10 days from the expiry of the month
Cert.Format When WCT is to be deducted

Form 501 A At the time of credit/pymt whichever is earlier

NA NA
NA NA
Form C - II - Duplicate At the time of payment
Form 40 At the time of payment
At the time of credit/pymt whichever is earlier

Form VAT VII At the time of credit/pymt whichever is earlier

Form 703 At the time of payment

At the time of credit/pymt whichever is earlier
At the time of credit/pymt whichever is earlier
JVAT 400 At the time of credit/pymt whichever is earlier
Form 703 At the time of payment
Form 20 F From every payment incl. advance payment

NA NA
NA NA
NA NA
NA NA
Form 39 At the time of Payment

Form VAT 32 At the time of Payment

Form VAT-605 At the time of credit/pymt whichever is earlier

NA NA
Form VAT - 28 At the time of Payment
Form VAT-41 At the time of credit/pymt whichever is earlier

Form T At the time of payment - See Comment

Form XI At the time of credit/pymt whichever is earlier
At the time of making payment
At the time of making payment
At the time of making payment
From whom Limit

From all contractors NA

NA NA
NA NA
From all contractors Rs.5 Lakhs
From all contractors Rs.3 Lakhs
From all contractors

From all contractors Rs. 1 Lakh

From all contractors in respect of applicable main NA

From all contractors Rs. 1 Lakh
From all contractors NA
From all contractors Rs. 1 Lakh
From all contractors in respect of applicable main NA
From all contractors NA

NA NA
NA NA
NA NA
NA NA
From all contractors

From all contractors NA

From all contractors Rs.50 thousand

NA NA
From all contractors NA
From all contractors

From all contractors Rs. 1 Lakh

From all contractors NA
From all contractors NA
From all contractors NA
From all contractors NA
Miscellaneous

Tax deduction account number has to be obtained

Application in Form VAT - XII has to be made for allotment of tax deduction number
No deduction shall be made if the Works contractor is under
composition & No deduction on advances
Private limited companies are not allowed to deduct WCT

Monthly return in Form VAT-605-A by 14th day of next month

Dedcution Rate not mentioned in the Act/Rule
For complete details please see comment
Taxable Turnover and Tax Rates applicable to Works Contracts
S No State Scheme Civil Works Electrical Works
Taxable TO Tax Rate Taxable TO Tax Rate
1 Andhra Pradesh Regular 70% 14.50% 75% 14.50%
2 Arunachal Pradesh Regular 80% 12.50% 85% 12.50%
3 Assam Regular 75% 13.50% 90% 13.50%
4 Bihar Regular 70% 12.50% 70% 12.50%
5 Chattisgarh Composition 100% 2.00% 100% 4.00%
6 Delhi Regular 75% 12.50% 85% 12.50%
7 Goa Regular 67% 8.00% 65% 8.00%
8 Gujarat Regular 70% 15.00% 80% 15.00%
Regular 70% 13.125% 70% 13.125%
9 Haryana
Composition 100% 4.00% 100% 4.00%
10 Himachal Pradesh Regular 75% 12.50% 85% 12.50%
11 Jammu & Kashmir Regular 100% 10.50% 100% 10.50%
12 Jharkhand Regular 70% 12.50% 75% 12.50%
13 Karnataka Regular 70% 13.50% 75% 13.50%
14 Kerala Regular 75% 12.63% 80% 12.63%
15 Madhya Pradesh Composition 100% 1% or 5% 100% 1% or 5%
16 Maharashtra Regular 75% 12.50% 75% 12.50%
17 Manipur Regular 80% 8.00% 80% 8.00%
18 Meghalaya Regular 80% 12.50% 80% 12.50%
19 Mizoram Regular 80% 12.50% 80% 12.50%
20 Nagaland Regular 100% 4.00% 100% 4.00%
21 Orissa Regular 80% 12.50% 85% 12.50%
22 Pondicherry Composition 70% 4.00% 70% 4.00%

23 Punjab Regular No deduction for labour is prescribed

Regular 75% 14.00% 85% 14.00%

24 Rajasthan
Composition 100% 3.00% 100% 3.00%
25 Tamilnadu Regular 70% 12.50% 85% 12.50%
26 Tripura Regular 100% 4.00% 100% 4.00%
27 Uttar Pradesh Regular 70% 13.50% 90% 13.50%
28 Uttranchal Regular 70% 13.50% 70% 13.50%
29 West Bengal Regular 7.6750% 5.750%

Notes:
1) Civil works cover Tower,DG,Shelter foundations, construction of compound wall and security room.
2) Electrical works cover supply and installation of electrical cables,batteries,generators, power plants,related earting works.
3) In the case of Erection and Painting works, offer to customers shall be given by including 4% VAT element in basic rate.No tax shall be collected from customer.
4) For works not falling under above categories, labour charges deduction sheet may be referred to ascertain taxable turnover. Tax rate will be 12.5% or Effective R
5) Regular scheme denotes non composition

Andhra Pradesh
Sl. No. Type of contract Percentage of the total
value eligible for deduction

1 (a) Electrical Contracts.

(i) H.T. Transmission lines Twenty percent
(ii) Sub-station equipment Fifteen percent
(iii) Power house equipment and extensions Fifteen percent

(iv) 11 and 22 KV and L.T. distribution lines Seventeen percent

12+5
(v) All other electrical contracts Twenty five percent
(b) All structural contracts Thirty five percent
2 Installation of plant and machinery Fifteen percent

3 Fixing of marble slabs, polished granite Twenty five percent

stones and tiles (other than mosaic tiles)

4 Civil works like construction of buildings, Thirty percent

bridges roads etc.
5 Fixing of sanitary fittings for plumbing, Fifteen percent
drainage and the like
6 Painting and polishing Twenty percent
7 Laying of pipes Twenty percent
 8 Tyre re-treading Forty percent
9 Dyeing and printing of textiles Forty percent
10 Printing of reading material, cards, Forty percent
pamphlets, posters and office stationery

11 All other contracts Thirty percent

Delhi
Type of contract Labour, service and
other like charges as
percentage of total value
of the contract

1 Fabrication and installation of plant and Twenty five percent

machinery.
2 Fabrication and erection of structural works Fifteen percent
of iron and steel including fabrication, supply
and erection of iron trusses, purloins and the
like.

3 Fabrication and installation of cranes and Fifteen percent

hoists.
4 Fabrication and installation of elevators (lifts) Fifteen percent
and escalators.
5 Fabrication and installation of rolling shutters Fifteen percent
and collapsible gates.

6 Civil work like construction of buildings, Twenty five percent

bridges, roads, dams, barrages, canals and
diversions.
7 Installation of doors, doorframes, windows, Twenty percent
frames and grills.
8 Supply and fixing of tiles, slabs, stones and Twenty percent
sheets.
9 Supply and installation of air conditioners and Fifteen percent
air coolers.
 10 Supply and installation of air conditioning Fifteen percent
equipment including deep freezers, cold
storage plants, humidification plants and de-
humidors.

11 Supply and fitting of electrical goods, supply Fifteen percent

and installation of electrical equipments
including transformers.

12 Supply and fixing of furniture and fixtures, Twenty percent

partitions including contracts for interior
decoration and false ceiling.

13 Construction of railway coaches and wagons Twenty percent

on under carriages supplied by Railway.

14 Construction or mounting of bodies of motor Twenty percent

vehicle and construction of trailers.

15 Sanitary fitting for plumbing and drainage or Twenty five percent

sewerage.
16 Laying underground surface pipelines, cables Thirty percent
or conduits.
17 Dyeing and printing of textiles. Thirty percent
18 Supply and erection of weighing machines Fifteen percent
and weighbridges.
19 Painting, polishing and white washing. Thirty percent

20 All other contracts not specified from Sl. No. Twenty percent
1 to 19 above.

Gujarat
Sr. No. Description of works contract Percentage of deduction

1 Construction, improvement or repair of any Thirty per cent.

building, road, bridge, dam, canal or other
immovable property.
2 Installation, fabrication, assembling, Fifteen per cent.
commissioning or repair of any plant or
machinery, whether or not affixed to any
building, land or other immovable property.

3 Installation, fabrication, assembling, Ten per cent.

commissioning of any Air conditioner plant,
air conditioner, air cooler, whether or not
affixed to any building or other immovable
property.

4 Assembling, fitting out, re-assembling, Twenty per cent.

improving, producing, repairing or otherwise
treating of furniture, fixtures, partitions
including contracts of interior decoration.

5 Installation, fabrication, assembling, Fifteen per cent.

commissioning or repairs of lifts or elevators
or escalators.

6 Construction, fabrication, assembling, Twenty per cent.

commissioning or repairs of bodies on
chassis of motor vehicles including three
wheelers and fire fighters or of vessels of
every description meant for plying on water.

7 Overhauling or repairing or dismantling of any Twenty per cent.

motor vehicle, vessels of every description
meant for plying on water or any other vessel
propelled by mechanical means, any air craft
or any equipment or part of any of the
aforesaid items.

8 Fitting out, assembling, altering, ornamenting, Fifteen per cent.

reassembling,
 8 Fifteen per cent.

blending, finishing, furnishing, improving,

processing or otherwise treating, adapting or
fabricating of any goods.

9 Erection, installation and commissioning of Thirty per cent.

wind turbine generator including power
evacuation system.

10 Fixing of marbles, slabs, polished granite Twenty per cent.

stones and tiles (other than mosaic tiles).

11 Fixing of sanitary fittings and plumbing. Fifteen per cent.

12 Painting and polishing. Twenty per cent.

13 Laying of pipes excluding plumbing. Twenty per cent.

14 Tyre re-treading. Thirty per cent.

15 Supply of goods in providing know-how, Twenty per cent.
designs, labour, supervision, inspection,
training or other services in connection with
any of the operation specified in Serial Nos. 1
to 14 above.

16 Dyeing and printing of textile. Thirty per cent.

17 Printing contracts. Thirty per cent.
18 Any other works contract. Twenty per cent.

Himachal Pradesh
Sl.No. Type of contract Labour charges at
percentage of the value of
the contract.

1 Fabrication and installation of plant and 25

machinery
 2 Fabrication and creation of structural works 15
of iron and steel including fabrication, supply
and errection of iron trusses, purlines etc.

3 Fabrication and installation of cranes and 15

joints.
4 Fabrication land installation of 15
elevators (lifts) and escalators
5 Fabrication and installation of rolling shutters 15
and collapsible gates

6 Civil works like constructions of building, 25

bridges, roads/dams, barrages, canal and
diversions
7 Installation of doors, door frames, windows 20
frames and grills
8 Supply and fixing of tiles, slabs, stones and 20
sheets.
9 Supply and installation of air conditioning 15
equipments including deeps freezers, cold
storage plant and dee-humidore

10 Supply and installation of air conditioners and 15

air coolers
11 Supply and fitting of electrical goods, supply 15
and installation of electrical equipments
including transformers

12 Supply and fixing of furnitures and fixtures, 20

partitions including contracts for interior
decoration and false ceiling

13 Construction of Railway coaches and wagons 20

on under carriages supplied by railway

14 Construction or mounting of bodies of motor 20

vehicles and constructions of trailers
 15 Sanitary fitting for plumbing and drainages or 25
sewerage
16 Laying under ground or surface pipe lines, 30
cables or conductors
17 Dying and printing of textiles 30
18 Supply and erection of weighing machines 15
and weigh bridges
19 Painting polishing and white washing 30

20 All other contracts not specified from serial 25

No. 1 to 19 above:

Jarkhand
Sl. No. Type of contract Percentage of the total
value eligible for deduction

1 (a) Electrical Contracts.

(i) H.T. Transmission lines Twenty percent
(ii) Sub-station equipment Fifteen percent
(iii) Power house equipment and extensions Fifteen percent

(iv) 11 and 22 KV and L.T. distribution lines Seventeen percent

12+5
(v) All other electrical contracts Twenty five percent
(b) All structural contracts Thirty five percent
2 Installation of plant and machinery Fifteen percent

3 Fixing of marble slabs, polished granite Twenty five percent

stones and tiles (other than mosaic tiles)

4 Civil works like construction of buildings, Thirty percent

bridges roads etc
5 Fixing of sanitary fittings for plumbing, Fifteen percent
drainage and the like
6 Painting and polishing Twenty percent
7 Laying of pipes Twenty percent
8 Tyre re-treading Forty percent
9 Dyeing and printing of textiles Forty percent
 10 Printing of reading material, cards, Forty percent
pamphlets, posters and office stationery

11 All other contracts Thirty percent

Karnataka
Sl. No. Type of contract Labour and like charges
as a percentage of the
value of the contract

1 Installation of plant and machinery Fifteen per cent

2 Installation of air conditioners and air coolers Ten per cent

3 Installation of elevators (lifts) and escalators Fifteen per cent

4 Fixing of marble slabs, polished granite Twenty five per cent

stones and tiles (other than mosaic tiles)

5 Civil works like construction of buildings, Thirty per cent

bridges, roads, etc.
6 Construction of railway coaches on under Thirty per cent
carriages supplied by Railways

7 Ship and boat building including construction Twenty per cent

of barges, ferries, tugs, trawlers and draggers

8 Fixing of sanitary fittings for plumbing, Fifteen per cent

drainage and the like
9 Painting and polishing Twenty per cent
10 Construction of bodies of motor vehicles and Twenty per cent
construction of trucks

11 Laying of pipes Twenty per cent

12 Tyre re-treading Forty per cent
13 Dyeing and printing of textiles Forty per cent
14 Any other works contract Twenty five per cent
Kerala
Sl. No. Type of works contract Labour or other charges
as a Percentage of the
value of the works contract

1 Electrical Contracts 20
2 All structural contracts 30
3 Sanitary contracts 20
4 Tyre re-treading contract 50
5 Dyeing and Textile Printing contracts 50

6 Photography and Printing contracts 30

7 Sculptural contracts or contracts relating to 70

Arts
8 Refrigeration, air conditioning or other 15
machinery, rolling shutters, cranes installation
contracts
9 Installation of plant and machinery 15

10 Laying of pipes 20
11 Installation of elevators (lifts) and escalators 15

12 Installation of air conditioners and air coolers 10

13 Fixing of marble slabs, polished granite 25

stones and tiles (other than mosaic tiles).

14 All other contracts 25

Maharashtra
Sl. No. Type of Works contract *Amount to be deducted
from the contract price
(expressed as a
percentage of the
contract price)
 1 Installation of plant and machinery Fifteen per cent.

2 Installation of air conditioners and air coolers. Ten per cent.

3 Installation of elevators (lifts) and escalators. Fifteen per cent.

4 Fixing of marble slabs, polished granite Twenty five per cent.

stones and tiles (other than mosaic tiles).

5 Civil works like construction of buildings, Thirty per cent.

bridges, roads, etc.
6 Construction of railway coaches on under Thirty per cent.
carriages supplied by Railways.

7 Ship and boat building including construction Twenty per cent.

of barges, ferries, tugs, trawlers and dragger.

8 Fixing of sanitary fittings for plumbing, Fifteen per cent.

drainage and the like.
9 Painting and polishing Twenty per cent.
10 Construction of bodies of motor vehicles and Twenty per cent.
construction of trucks.

11 Laying of pipes Twenty per cent.

12 Tyre re-treading Forty per cent.
13 Dyeing and printing of textiles Forty per cent.
14 Annual Maintenance contracts Forty per cent.
15 Any other works contract Twenty five per cent.

Orissa
Sl. No. Name of the works contract Percentage of labour,
service and like charges of
the total value of the works
1 Fabrication and installation/erection of-(a) 20%
Plant and machinery,(b) Structurals including
trusses and purlines,(c) Cranes and hoists,(d)
Elevators, lifts and escalators,(e) Shutters
and collapsible gates.

2 Supplying and fixing/installation of-(a) Door, 15%

windows, grills including its frames & furniture
and fixtures,(b) Air-conditioning equipments
including Deep Freezer, Cold storage plants,
Dehumidifiers,(c) Air-conditions and air-
coolers,(d) Electric goods, electrical
equipments including transformers, electronic
equipments, aspirators appliance and
devices.

3 Civil works like-(a) Construction of Buildings, 30%30%50%20%15%15%

(b) Construction of Bridges and Culverts,(c)
Construction of Roads,(d) Supplying, fixing
and polishing of mosaic tiles,(e) Supplying,
fixing and polishing of marbles,(f) Supplying,
fixing of stones other than those described in
clause (d) and (e)

4 Sanitary fitting and plumbings 10%

5 Painting and polishing 30%
6 Supplying and laying pipes 10%
7 Construction of bodies of Motor vehicle and 20%
construction of trailers
8 Services and maintenance of instruments, 90%
equipments, appliances, plants and
machinery.

9 Tyre Rethreading 75%

10 Processing and supplying of photo negatives 60%

11 Electroplating, electro-galvanising, amodising 50%

and the like

12 Lamination, rubberisation, framing, coating 60%

and similar processes

13 Printing and Block making 50%

14 Supply and installation of weighing machine 15%
and weigh bridges

15 All other works contract 20%

Rajasthan

Labour charges as a
percentage of the gross
Sl. No. Type of contract value of contract
1 Fabrication and installation of plant and 25
machinery.
2 Fabrication and Erection of structural works 15
of iron and steel including fabrication, supply
and erection of iron trusses, purlins and the
like.

3 Fabrication and installation of cranes and 15

hoists.
4 Fabrication and installation of elevators (lifts) 15
and escalators.
5 Fabrication and installation of rolling shutters 15
and collapsible gates.

6 Civil works like construction of buildings, 30

bridges, roads, dams, barrages, canals and
diversions.
7 Installation of doors, door frames, windows, 20
frames and grills.
 8 Supply and fixing of tiles, slabs, stones and 25
sheets.
9 Supply and installation of air conditioners and 15
air coolers.
10 Supply and installation of air conditioning 15
equipments including deep freezers, cold
storage plants, humidification plants and
dehumidors.

11 Supply and fitting of electrical goods, supply 15

and installation of electrical equipments
including transformers.

12 Supply and fixing of furniture and fixtures, 20

partitions including contracts for interior
decorators and false ceiling.

13 Construction of Railway coaches and wagons 30

on undercarriages supplied by railway.

14 Construction or mounting of bodies of motor 20

vehicles and construction of trailers.

15 Sanitary fitting for plumbing and drainage or 20

sewerage.
16 Laying underground or surface pipelines, 30
cables or conduits.
17 Dyeing and printing of textiles. 30
18 Supply and erection of weighing machines 15
and weigh-bridges.
19 Painting, polishing and white washing. 25

20 All other contracts not specified from Sl. No. 25

1 to 19 above.

Tamilnadu
 Sl. No. Type of works contract Labour or other charges
as a percentage value of
the works contract

1 Electrical Contracts 15
2 All structural contracts 15
3 Sanitary contracts 25
4 Watch and / or clock repair contracts 50

5 Dyeing contracts 50
6 All other contracts 30

Uttar Pradesh
Sl. no. Description of works contracts Rate
1 Fabrication and installation of plant and 10%
machinery
2 Fabrication and erection of structural works 10%
including fabrication, supply and erection of
iron trusses, purline.

3 Fabrication and installation of cranes and 10%

hoists
4 Fabrication and installation of elevator(lifts) 10%
and escalators
5 Supply and installation of air conditioning 10%
equipment including deep freezers, cold
storage plants, humidification plants and
dehumidifier

6 Supply and installation of air conditioners and 10%

air coolers
7 Supply and fitting of electrical goods, Supply 10%
and installation of electrical equipment
including transformers

8 Supply and fixing of furnitures and fixtures, 10%

partitions, including contracts of interior
decorations
 9 Construction of railway coaches and wagons 10%
on under carriages supplied by railways

10 Construction of bodies of motor vehicle and 10%

construction of trailers
11 Fabrication and installation of rolling shutters 30%
and collapsible gates

12 Civil works like construction of building, 30%

bridge, roads, dams, barrages, spillways and
diversions, sewages and drainage system

13 Installation of doors, doors frames, windows, 30%

window frames and grills

14 Supply and fixing of tiles, slabs, stone and 30%

sheets
15 Sanitary fitting for plumbing, for drainage or 30%
sewerage system
16 Whitewashing, painting, and polishing 40%

West Bengal
Serial No. Type of contract Deduction towards Percentage of total value of
labour, service and other contract taxable at the rate of
like charges at the rate
of Effective
tax rate
1 2 3 4 5
Per centum 4 per centum 12.5 per Per
centum Centum
1 Fabrication and installation of plant and
25 50 25 5.125
machinery.
2 Fabrication and erection of structural works
of iron and steel including fabrication, supply
and erection of trusses, purloins and other 20 50 30 5.75
similar items.
3 Fabrication and installation of cranes and
15 25 60 8.5
hoists.
4 Omitted.
5 Fabrication and installation of rolling shutters
and collapsible gates. 15 45 40 6.8

6 Civil works like construction of buildings,

bridge, roads, dams, barrages, canals and
diversions. 25 20 55 7.675

7 Installation of doors, door frame, windows,

20 10 70 9.15
frames and grills.
8 Supply and fixing of tiles, slabs, stones and
20 Nil 80 10
sheets.
9 Supply and installation of air conditioners and
15 5 80 10.2
air coolers.
10 Supply and installation of an air conditioning
equipment including deep freezers cold
storage plants, humidification plants and di- 15 5 80 10.2
humidors

11 Supply and fitting of electrical goods,

supply and installation of electrical
equipments including transformers. 20 50 30 5.75

12 Supply and fitting of furniture and fixtures,

partitions including contracts for interior
decoration and false ceiling. 20 5 75 9.575

13 Construction of railway coaches and wagons.

20 50 30 5.75

14 Construction or mounting of bodies of motor

vehicle and construction of trailors. 20 50 30 5.75

15 Sanitary fitting for plumbing drainage or

25 15 60 8.1
sewerage.
16 Laying under-ground surface pipeline cable
30 30 40 6.2
and conduits.
17 Dying and printing of textiles. 60 40 Nil 1.6
 18 Supply and erection of weighing machine and
15 30 55 8.075
weigh bridge.
19 Painting, polishing and white washing.
30 Nil 70 8.75

20 Printing other than those mentioned

elsewhere in the TABLE. 20 80 Nil 3.2

21 All other contract not mentioned /

specified from serial No. 1 to 20. 20 30 50 7.45

West Bengal WCT Rates:

Taxable
Nature of Work VAT Rate Labour deduction% VAT Rate Portion% VAT Rate
Civil Works 0% 25% 4% 20% 12.50%
Electrical Works 0% 20% 4% 50% 12.50%
All Other Works 0% 20% 4% 30% 12.50%

Manipur

Percentage of deduction Tax rate

Sl. No. Description of work, contract of labour charge (percentage)
1 2 3 4
1 Fabrication and installation of plants and 20% 8%
machinery
2 Fabrication and erection of structural works, 25% 8%
including fabrication, supply and erection of
iron trusses, purlines etc.

3 Fabrication and installation of cranes and 20% 8%

hoists
4 Fabrication and installation of elevators (lifts) 20% 8%
and escalators
5 Fabrication and installation of rolling shutters 20% 8%
and collapsible gates
6 Civil works like construction of building, 30% 8%
bridges, road, rail roads, etc.

7 Installation of doors, doorframes, windows, 30% 8%

window frames and grills.

8 Supplying and fixing of tiles, slabs, stones

and sheets.
(i) Supply and fixing of mosaic tiles 35% 8%

(ii) Supplying and fixing of marble slab, 25% 8%

polished granite stone and tiles (other than
mosaic tiles)
(iii) Supply and fixing of slabs, stones and 25% 8%
sheets other than those specified at item (i)
and (ii) above

9 Supplying and installation of air-conditioning 25% 8%

equipments including deep-freezers, cold
storage plants, humidification plants and
dehumidifiers.

10 Supplying and installation of air-conditioner 25% 8%

and air-coolers.
11 Supplying and fitting of electrical goods, 15% 8%
supply and installation of electrical equipment
including transformers.

12 Supplying and fixing of furniture and fixtures, 20% 8%

partitions including contracts for interior
decoration.
13 Construction of railway coaches on 25% 8%
undercarriage supplied by railway.

14 Ship and boat building including construction 25% 8%

of barges, ferries, tugs, trawlers and dredgers

15 Sanitary fitting for plumbing for drainage etc. 20% 8%

16 Painting & Polishing. 20% 8%
17 Construction of bodies of motor vehicles and 30% 8%
construction of trailers.

18 Insulation and lining of equipment, plant and 20% 8%

machinery instruments, appliances or
buildings.
19 Providing and laying of pipes for purposes 20% 8%
other than those specified in SI. No. 15 of
this Schedule.

20 (i) Providing and laying pipes (other than 20% 8%

steel pipes) for purposes other than those
specified SI. No. 15 of this Schedule.

(ii) Providing and laying of steel pipes for 20% 8%

purpose other than those specified in SI. No.
15 of this Schedule.

(iii) Providing and boring, drilling and fitting of 35% 8%

all types of pipes
21 Programming and providing of computer 20% 8%
software.
22 Fabrication, testing and reconditioning of 25% 8%
metallic gas cylinders.

23 Tyre retreading. 20% 8%

24 Processing and supplying of photograph, 20% 8%
photo prints, photo negatives including
photographing with camera, X-Ray and other
scanning machines.

25 Supplying and installation of electronic 15% 8%

instruments, equipments, apparatus,
appliances & devices.

26 Supplying and installation of fire fighting 15% 8%

equipments and devices.
 27 Electroplating and anodizing. 30% 8%
28 Bottling, canning and packing of goods. 30% 8%

29 Lamination, rubberisation, coating and similar 30% 8%

processes.
30 Printing and block making. 25% 8%
31 Supply and erection of weighing machines 20% 8%
and weight bridges.
32 Supply and installation of submersible and 25% 8%
centrifugal pump sets.

33 Dyeing and printing textiles. 25% 8%

34 Construction of tankers on motor vehicle, 25% 8%
chassis.
35 Supply and fixing of door and window 20% 8%
curtains including Venetian blinds and nets.

36 Works contract not covered by serial number 25% 8%

1 to 35.

Goa
Sr.No. Classification of works contract Deduction in Percentage
to be allowed for
determining the sale
price

1 2 3
1 In respect of road work, including asphalting 30% of the gross receipts.
of road, construction of culverts, site gutters
but excluding bridges.
2 In respect of electrical works including 35% of the gross receipts.
building wiring & fittings, installation of sub-
stations, transmission and distribution lines,
control rooms, power grid stations,
installation of high mast electric polls,
illumination of bridges, illumination of urban
and rural areas including installation of under
ground cables, installation of generator sets,
transformers and such other electrical works.

3 In respect of construction of new buildings 33% of the gross receipts.

and erection of civil structures (temporary or
permanent)

4 In respect of renovation and maintenance of 40% of the gross receipts.

buildings
5 In respect of painting works (internal and 50% of the gross receipts
external)
6 In respect of water supply and sanitation 30% of the gross receipts
works, including providing and laying of
conveying main or distribution of water supply
lines and sanitation lines, construction of
ground level reservoirs/overhead reservoirs,
pumping stations, control valves and
chambers, main hole chambers,
improvement in water supply systems and
sewage system, etc.

7 In respect of construction of bridges 35%of the gross receipts

 8 In respect of irrigation and water resources 35% of the gross receipts
projects, including construction of tube wells,
ground water resources, projects,
construction of dams, bandara, sluice gate,
canals, development of spring, lakes, wells
and agricultural bunds, etc.

9 In respect of jobworks of processing or 70% of the gross receipts

altering or adapting, where the goods
consumed in such process cannot be
separately measured.

10 Annualmaintenancecontract(AMC) 80% of the gross receipts

11 Any other works 30% of the gross receipts

Arunachal Pradesh
Type of contract Labour & service
charges as percentage
of total value of the
contract

1 Fabrication and installation of plant and Twenty five percent

machinery.
2 Fabrication and erection of structural works Fifteen percent
of iron and steel including fabrication, supply
and erection of iron trusses, purlins and the
like.

3 Fabrication and installation of cranes and Fifteen percente

hoists.
4 Fabrication and installation of elevators (lifts) Fifteen percent
and escalators.
5 Fabrication and installation of rolling shutters Fifteen percent
and collapsible gates.

6 Civil work like construction of buildings, Twenty five percent

bridges, roads, dams, barrages, canals and
diversions.
7 Installation of doors, door frames, windows, Twenty percent
frames and grills.
8 Supply and fixing of tiles, slabs, stones and Twenty percent
sheets.
9 Supply and installation of air conditioners and Fifteen percent
air coolers.
10 Supply and installation of air conditioning Fifteen percent
equipment including deep freezers, cold
storage plants, humidification plants and de-
humidors.

11 Supply and fitting of electrical goods, supply Fifteen percent

and installation of electrical equipments
including transformers.

12 Supply and fixing of furniture and fixtures, Twenty percent

partitions including contracts for interior
decorators and false ceiling.

13 Construction of Railway coaches and wagons Twenty percent

on under carriages supplied by Railway.

14 Construction or mounting of bodies of motor Twenty percent

vehicle and construction of trailers.

15 Sanitary fitting for plumbing and drainage or Twenty five percent

sewerage.
16 Laying underground surface pipelines, cables Thirty percent
or conduits.
17 Dying and printing of textiles. Thirty percent
18 Supply and erection of weighing machines Fifteen percent
and weighbridges.
 19 Painting, polishing and white washing. Thirty percent

20 All other contracts not specified from Sl. No. Twenty percent
1 to 19 above.

Chattisgarh
S.No. Type of Contract Rate at which lump sum
shall be determined

1 Civil works like construction of building 2 Per cent

bridges, roads, dams, barrages, canals,
diversion excluding.

(a) supply and installation of air-coolers or

air-conditioners, air conditioning equipment.

(b) supply and fitting of electrical goods and

equipments.

(c) fabrication and installation of elevators

(lifts) and escalators.
2 Fabrication and installation of plant and 3 Per cent
machinery.
3 Supply and installation of air conditioners, air 10 Per cent
coolers, air conditioning equipments including
deep freezers, cold storage plant and
humidification plants.

4 All other contracts not specified in serial 4 Per cent

numbers 1 to 3 above.

Manipur
S. No. Description of works contract Percentage of
deduction of labour
charge
1 2 3
1 Fabrication and installation of plants and 20%
machinery
2 Fabrication and erection of structural works, 25%
including fabrication, supply and erection of
iron trusses, purlines etc.

3 Fabrication and installation of cranes and 20%

hoists
4 Fabrication and installation of elevators (lifts) 20%
and escalators
5 Fabrication and installation of rolling Shutters 20%
and collapsible gates

6 Civil works like construction of building, 30%

Bridges, road, rail roads, etc.

7 Installation of doors, door frames, windows, 30%

window frames and grills.

8 Supplying and fixing of tiles, slabs, stones

and sheets.
i. Supply and fixing of 35%
mosaic tiles
ii. Supplying and fixing of 25%
marble slab, polished
granite stone and tiles
(other than mosaic tiles)

iii. Supply and fixing of slabs, 25%

atones and sheets other
than those specified at
item (i) and (ii) above
9 Supplying and installation of air conditioning 25%
equipments including deep freezers, cold
storage plants, humidification plants and
dehumidifiers.

10 Supplying and installation of air conditioner 25%

and air - coolers.
11 Supplying and fitting of electrical goods, 15%
supply and installation of electrical equipment
including transformers.

12 Supplying and fixing of furniture and fixtures, 20%

partitions including contracts for interior
decoration.
13 Construction of railway coaches on 25%
undercarriage supplied by railway.

14 Ship and boat building including construction 25%

of barges, ferries, tugs, trawlers and dredgers

15 Sanitary fitting for plumbing for drainage etc. 20%

16 Painting & Polishing. 20%

17 Construction of bodies of motor vehicles and 30%
construction of trailers.

18 Insulation and lining of equipment , plant and 20%

machinery instruments, appliances or
buildings.

19 Providing and laying of pipes for purposes 20%

other than those specified in SI. No. 15 of
this Schedule.
20 i. Providing and laying pipes 20%
(other than steel pipes) for
purposes other than those
specified SI. No. 15 of this
Schedule.

ii. Providing and laying of 20%

steel pipes for purpose
other than those specified
in SI. No. 15 of this
schedule.

iii. Providing and boring, 35%

drilling and fitting of all
types of pipes.

21 Programming and providing of computer 20%

software.
22 Fabrication, testing and reconditioning of 25%
metallic gas cylinders.

23 Tyre retreading. 20%

24 Processing and supplying of photograph, 20%
photo prints, photo negatives including
photographing with camera, X-Ray and other
scanning machines.

25 Supplying and installation of electronic 15%

instruments, equipments, apparatus,
appliances & devices.

26 Supplying and installation of fire fighting 15%

equipments and devices.
27 Electroplating and anodizing. 30%
28 Bottling, canning and packing of goods. 30%

29 Lamination, rubberisation, coating and similar 30%

processes.
 30 Printing and block making . 25%
31 Supply and erection of weighing machines 20%
and weight bridges.
32 Supply and installation of submersible and 25%
centrifugal pump sets.

33 Dyeing and printing textiles. 25%

34 Construction of tankers on motor vehicle, 25%
chassis.
35 Supply and fixing of door and window 20%
curtains including venetian blinds and nets.

36 Works contract not covered by serial number 25%

1 to 35.

Meghayala
Sl. No. Description of works contract Percentage of deduction
under Section 5(2) (c)

1 2 3
1 Fabrication and installation of plants and 15%
machinery
2 Fabrication and erection of structural works, 20%
including fabrication, supply and erection of
iron trusses,purlines etc

3 Fabrication and installation of clams and 15%

hoists
4 Fabrication and installation of elevators (lifts) 15%
and escalators
5 Fabrication and installation of rolling shutters 15%
and collapsible gates

6 Civil works like construction of building, 25%

bridges ,road, rail roads etc

7 Installation of doors, doorframes, windows, 25%

window frames and grills
8 Supplying and fixing of tiles, slabs, stones 30%
and sheets ( i ) Supplying and fixing of
mosaic tiles )

( ii ) Supplying and fixing of marble slab, 20%

polished granite stone and tiles ( other than
mosaic tiles )

( iii ) Supply and fixing of slabs, stones and 20%

sheets other than those specified at item (i )
and ( ii ) above

9 Supplying and installation of air-conditioning 20%

equipments including deep-freezers, cold
storages plants, humidification plants and
dehumidifiers

10 Supplying and installation of air conditioner 20%

and air-coolers
11 Supplying and fitting of electrical goods, 10%
supply and installation of electrical equipment
including transformers

12 Supplying and fixing of furniture and fixtures, 15%

partitions including contracts for interior
decoration
13 Construction of railway coaches on under- 20%
carriage supplied by railway

14 Ship and boat building including construction 20%

of barges, ferries, tugs, trawlers and dredgers

15 Sanitary fitting for plumbing for drainage etc 15%

16 Printing and polishing 15%

17 Construction of bodies of motor vehicles and 25%
construction of trailers
18 Insulation and lining of equipment, plant and 15%
machinery instruments, appliances of
buildings
19 Providing and laying pipes for purposes other 15%
than those specified in serial number 15 of
this schedule

20 (i) Providing and laying of pipes (other than 15%

steel pipes) for purposes other than those
specified in serial number 15 of this schedule

(ii) Providing and laying of steel pipes for 15%

purpose other than those specified in serial
number 15 of this schedule

(iii) Providing and boring, drilling and fitting of 30%

all types of pipes
21 Programming and providing of computers 15%
software
22 Fabrication, testing and reconditioning of 20%
metallic gas cylinders

23 Tyre re-treading 15%

24 Processing and supplying of photograph, 15%
photo prints, photo negatives (including
photographing with camera, X-ray and other
scanning materials)

25 Supplying and installation of electronic 10%

instruments, equipment and devices

26 Supplying and installation of fire fighting 10%

equipment and devices
27 Electroplating and anodizing 25%
28 Rowing, canning and packing of goods 25%

29 Lamination, rubberisation, coating and similar 25%

process
 30 Printing and block making 20%
31 Supply and erection of weighing machines 15%
and weigh bridges
32 Supply and installation of submersible and 20%
centrifugal pump sets

33 Dyeing and printing Textiles 20%

34 Construction on tankers on motor vehicles, 20%
chassis
35 Supply and fixing of door and window 15%
curtains including Venetian blinds and nets

36 Works/ contract not covered by serial number 20 %

1 to 35

Assam
Sl. No. Description of works contract Percentage of deduction
under Section 11( c) not
more than

1 2 3
1 Fabrication and installation of plants and 15%
machinery.
2 Fabrication and erection of structural works, 20%
including fabrication, supply and erection of
iron trusses, purlines etc.

3 Fabrication and installation of cranes and 15%

hoists
4 Fabrication and installation of elevators (lifts) 15%
and escalators.
5 Fabrication and installation of rolling shutters 15%
and collapsible gates.

6 Civil works like construction of building, 25%

bridges, road, rail roads etc.
7 Installation of doors, doorframes, windows, 25%
window frames and grills.

8 Supplying and fixing of tiles, slabs, stones 30%

and sheets.
(i) Supplying and fixing of Mosaic tiles

(ii) Supplying and fixing of marble slab, 20%

polished granite stone and tiles (other than
mosaic tiles)
(iii) Supply and fixing of slabs, stones and 20%
sheets other than those specified at item (i)
and (ii) above

9 Supplying and installation of air-conditioning 20%

equipments including deep-freezers, cold
storage plants, humidification plants and
dehumidifiers.

10 Supplying and installation of air-conditioner 20%

and air-coolers.
11 Supplying and fitting of electrical goods, 10%
supply and installation of electrical equipment
including transformers.

12 Supplying and fixing of furniture and fixtures, 15%

partitions including contracts for interior
decoration.
13 Construction of railway coaches on under- 20%
carriage Supplied by railway.

14 Ship and boat building including construction 20%

of barges, ferries, tugs, trawlers and
dredgers.
15 Sanitary fitting for plumbing for drainage etc. 15%

16 Printing and polishing. 15%

17 Construction of bodies of motor vehicles and 25%
construction of trailers.

18 Insulation and lining of equipment, plant and 15%

machinery instruments, appliances of
buildings
19 Providing and laying of pipes for purposes 15%
other than those specified in serial number
15 of this schedule.

20 (i) Providing and laying pipes (other than 15%

steel pipes) for purposes other than those
specified in serial number 15 of this schedule

(ii) Providing and laying of steel pipes for 15%

purpose other than those specified in serial
number 15 of this schedule

(iii) Providing and boring, drilling and fitting of 30%

all types of pipes.
21 Programming and providing of computers 15%
software.
22 Fabrication, testing and reconditioning of 20%
metallic gas cylinders

23 Tyre re-treading 15%

24 Processing and supplying of photograph, 15%
photo prints, photo negatives (including
photographing with camera, X-ray and other
scanning materials).

25 Supplying and installation of electronic 10%

instruments, equipment, apparatus,
appliances & devices.

26 Supplying and installation of fire fighting 10%

equipment and devices.
27 Electroplating and anodising. 25%
 28 Bowling, canning and packing of goods. 25%

29 Lamination, rubberisation, coating and similar 25%

process.
30 Printing and block making. 20%
31 Supply and erection of weighing machines 15%
and weigh bridges.
32 Supply and installation of submersible and 20%
centrifugal pump sets.

33 Dyeing and printing Textiles. 20%

34 Construction on tankers on motor vehicles, 20%
chassis.
35 Supply and fixing of door and window 15%
curtains including Venetian blinds and nets.

36 Other Works/ contract not covered by serial 20%

number 1 to 35
37 Composite Contracts involving two or more of 25%
the above categories

Note:- Additional LOCAL TAX Rates (Not relating to CST Rates)

Effective VAT
State Additional TAX Rates w.e.f.
Rate
UP 0.5% and 1% additional Tax 1st June'2009 4.5% or 13.5%
UP 1% additional Tax for Schedule II & V Go 19 Feb'10 5% or 13.5% see Notification No change in 13.5% but cha
Kerala 1% Social Security Cess on VAT Rate 1st April'2008 12.63%
Kerala 1% Social Security Cess on VAT Rate 1st April'2008 4.04%
Gujarat 1% State development Tax for 4% VAT Ra1st April'2008 5.00%
Gujarat 2.5% State development Tax for 12.5% V 1st April'2008 15.00%
Assam 1% addl VAT 1st Nov'2009 5% or 13.5%
Rajasthan 1.5% additional VAT 8th Jul'2009 4% or 14%
Rajasthan 1% additional VAT 9th Mar'2009 5% or 14%
CG 1% or 1.5% additional VAT 1st January;2010 5% or 14%
MP 1% or 5% Composition Rates, 1% or 5% Effective w.e.f 1% or 5%
AP 2.0% Addl. Tax for 12.5% VAT Rate 15th Jan'2010 4% or 14.5%
Delhi 1% addl Tax for 4% VAT Rate Schedule II 14th Jan'2010 5% or 12.5%
PNB 1% addl Tax for 4% w.e.f.29thJan'10 29th Jan'2010 5% or 12.5%
PNB 10% surcharge on all goods except sec145th Feb'2010 5.5% or 13.75% surcharge 10%
Haryana 1% addl Tax for 4% Schedule-C(Sl No.1 to15th Feb'2010 5% or 12.5%
Haryana 5% Surcharge w.e.f.1st Apr2010 1st April'2010 5.25% or 13.125% surcharge 5%
UA 0.5% or 1% additional VAT in Uttaranchal1st April'2010 4.5% or 13.5%
MH 1% addl. Vat on 4% schedule-c list items1st April'2010 5% or 12.5%
HP 1% addl. Vat on 4% schedule-Part II A lis29thMar 2010 5% or 12.5%
J&K 1% addl. Vat on schedule C&D items 1st April'2010 5% or 13.5%
J&K 2% addl. Vat on schedule B (Works Cont 1st April'2010 10.50% (No change in 5% surcharge)
Karnataka 1% additional VAT 1st April'2010 5% or 13.5%
 TSP Works
Taxable TO Tax Rate Remarks
70% 14.50% 12.5% to 14.5% increased w.e.f.15.01.2010
80% 12.50%
75% 13.50% 1% addl VAT w.e.f.01.11.2009
70% 12.50%
100% 4.00% 1% or 1.5% addl VAT w.e.f.01.01.2010
80% 12.50% 1% addl Tax for 4% Schedule III w.e.f.14thJan'10
70% 8.00% 8% rate effective from 07-Jul-09
80% 15.00% 1% or 2.5% addl VAT w.e.f.01.04.2008
70% 13.125% 5% or 12.5% w.e.f.15.02.2010 and Surcharge of 5% w.e.f.1st Apr2010,5.25% & 13.125%
100% 4.00%
75% 12.50% 5% or 12.5% w.e.f.29.03.2010
100% 10.50% 5% & 13.5% w.e.f.1st Apr 2010 & 10%for WorksContracts (5% addltax)
70% 12.50%
75% 13.50% 5% & 13.5% w.e.f.1st Apr 2010
75% 12.63% 1% addl tax on VAT Rate w.e.f. 01.04.2008
100% 1% or 5% 1% or 5% Effective w.e.f.24sep09 for new Pos
75% 12.50% 5% & 12.5% w.e.f.1st Apr 2010
75% 8.00%
80% 12.50%
80% 12.50%
100% 4.00%
80% 12.50%
70% 4.00%

Tax inclusive rates are to be offered to customers considering 12.5% VAT on material involved in the contract.VAT
Rates 5.5% or 13.75%w.e.f.5thFeb2010 (i.e.10% surcharge on 5%&12.5%)
75% 14.00% 12.5% to 14% increase Effective from 08-Jul-09, 4% to 5% wef 9thMar10
100% 3.00%
70% 12.50%
100% 4.00%
90% 13.50% 1% addl VAT w.e.f.019.02.2010 (5%&13.5%)
70% 13.50% 4.5% or 13.5% w.e.f.01.04.2010
7.450%
om customer.
or Effective Rate.
Taxable
Portion% Final Rate
55% 7.68%
30% 5.75%
50% 7.45%
.5% but changes in others like cement,tyres,etc.
 12.50% 10.63%

12.5 0.625 13.125

1000000
33990
87500
1121490