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S.No 2130 : F.12 (63)/FD/Tax 2005-80 dt. 11-08-2006

In exercise of the powers conferred by section (3) of section 8 of the Rajasthan

Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government being of the

opinion that it is expedient in the public interest so to do, hereby exempts from payment of

tax the registered dealers engaged in execution of works contracts leviable on the transfer

of property in goods (whether as goods or in some other form) involved in the execution of

works contract (s) subject to the following conditions, namely:-

1. That in case of works contracts,

(i) awarded on or after 01.04.2006, the contractor shall apply in form WT-l; and

(ii) where the contractor opted for automatic exemption fee under rule 12 of

Rajasthan Sales Tax Rules, 1995 shall apply for exemption under this notification for the

remaining part of the contract as on April 1, 2006, in form WT-2.

2. That application shall be submitted [within 60 days] from the date of award of

the contract or the date of issue of this notification, whichever is later,

3. That in case of delayed submission of the application, the assessing authority

may, after recording reasons for doing so, condone the delay, on payment of a later fee of

rupees one thousand for a year or part thereof. [However, delay in case of second year or

part thereof can be condoned on payment of a late fee of rupees five thousand and no

application shall be entertained after expiry of two year from the date of award of the

contracts]

4. That on receipt of the application under clause (1), the assessing authority on

being satisfied as to the correctness of the facts mentioned therein, shall issue exemption

certificate in form WT-3 apended hereto, in the case of works contracts awarded on or after

1.4.2006 and in form WT-4 appended hereto, in the case of work contracts, where the

contractor opted for automatic exemption fee under rule 12 of Rajasthan Sales Tax Rules,

1995 for exemption, for the remaining part of the contract as on 01.04.2006. A copy

thereof, shall be sent to the awarder.

5.That such contractor shall pay exemption fee at the rate specified in Column 3 of

the list given below in the following manner:-

In exercise of the powers conferred by sub-section (3) of section 8 of the Rajasthan

Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government being of the

opinion that it is expedient in the public interest so to do, hereby exempts from payment of

tax the registered dealers engaged in execution of works contracts leviable on the transfer

of property in goods (whether as goods or in some other form) involved in the execution of

works contract (s) subject to the following conditions, namely:-

. ................ 4

- 4 - 31L11 Hsqi-2429/2012/e14i9i

(xvi) Where an awarder is a Department of any Government a Corporation, a public

undertaking a co-operative society, a local body, a statutory body, an autonomous

body, a trust or a private or public limited company, an amount calculated at the

rate as specified in column no. 3 of the list given below shall be deducted by such

awarder from each bill of payment to made in any manner to such contractor and

all the provisioins of payment of tax provided in the Act or the rules made there

under for works contractors shall mutatis mutandis apply. It case the contractor has

laredy received some payments for execution of works contact from the awarder

before filing application, he shall enclose proof of payment/deduction of notified

exemption fee on such payments, along with interest, if any, up to the date of filing

of application, under this notification;

(xvii) Where the awarder is not covered under sub-clause (i) above, the contractor shall

be requied to make payment of exemption fee in equal monthly installments in a

period not exceeding the period of contact from the date of filing of application. In

case the contractor has already received some payments for execution of works

contract from the awarder, he shall enclose proof of payment of notified exemption

fee on such payments, along with interest up to the date of filling of application,

under this notification;

(xviii) The amount already deducted by the awarder in lieu of tax from bills of payments

to thed dealer before the issuance of this notification shall be adjusted against the

exemption fee;

(6) that the contractor shal not be entitled to claim input tax credit in respect

of the goods used in execution of the works contract for which exemption certificate

has been granted;

(7) that the certificate of exemption shal be liable to be cancelled b;y the assessing

authority retrospectively if it is found that the same has been issued under contravention of

the provisions of the Act, rules or notification; and

(8) that the tax collected or charged, if any, by such dealer before the issue of this

notification shall be deposited, to the State Government and tax so deposited shall not be

refunded or adjusted against the exemption fee.

LIST

S.No. Description of Works Contract Rate of Exemption Fee % of the total value of the contract

I. Works Contract relating to buildings, roads, 1.50% bridges, dams, canals, sewerage system.

2. Works Contract relating to Installation of 2.25% plants & Machinery including PSPO, water treatment plant, laying of pipe line with material.

3. Any other kind of works contract not 3.00% covered by S.No. 2 & 3.

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