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:

  1. Inserted by Act 10 of 2008 w.e.f 1.8.2008.

  2. Inserted by Act 4 of 2006 w.e.f. 1.4.2006.

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