Sixth Schedule
1[SIXTH SCHEDULE
[Section 4(1)(c)]
Serial Number | Description of Works Contract | Rate of Tax |
1 | 2 | 3 |
1. | Bottling, canning and packing of goods. | Four per cent |
2. | Dyeing and printing of textiles. | Four per cent |
3. | Electroplating, electorgalvanising, anodizing and the like. | Four per cent |
4. | Fabrication and erection of structural works, including fabrication, supply and erection of iron trusses, purlines, etc. | Four per cent |
5. | Fabrication or supply and installation of capital goods specified in serial number 20 in Third Schedule | Four per cent |
6. | Lamination, rubberisation, coating and similar processes.2[including powder coating] | Four per cent |
7. | Manufacturing or processing and supplying of jewellery and articles of gold, silver and other noble metals whether or not studded with precious or semi-precious stones. | One per cent |
8. | Printing; block making. | Four per cent |
9. | Processing and supplying of photographs, photoprints and photo negatives. | Four per cent |
10. | Processing, printing and supplying of cinematographic films. | Four per cent |
11. | Programming and providing of computer software. | Four per cent |
12. | Providing and laying of steel pipes for purposes other than for plumbing, drainage and the like. | Four per cent |
13. | Rewinding of electrical motors. | Four per cent |
14. | Service and maintenance of IT products including Telecommunications equipments specified in serial number 53 of Third Schedule. | Four per cent |
15. | Sizing and dyeing of yarn. | Four per cent |
16. | Supply and erection of electrical transmission towers Four per cent 17. Supplying and fixing of Shahabad slabs and stones. | Four per cent |
18. | Supply and installation of centrifugal, monoblock and submersible pumpsets. | Four per cent |
19. | Supply and training out of stone ballasts | Four per cent |
20. | Supply, erection, installation and commissioning of renewable energy devices. | Four per cent |
21. | Tyre retreading | Four per cent |
22. | Composite contracts involving two or more of the above categories. | Four per cent |
23. | All other works contracts not specified in any of the above categories including composite contracts with one or more of the above categories. | Twelve and one half per cent |
Footnotes:
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Inserted by Act 10 of 2008 w.e.f 1.8.2008.
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Inserted by Act 4 of 2006 w.e.f. 1.4.2006.
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