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F.12(63)FD/TaX/2005-80 Dated: 11.08.2006

In exercise of the power 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:-

(1) that iii 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, inform 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 ease of delayed. submission of the application, the assessing authority may, after recording reasons for doing so, condone the delay, on payment of a late 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 the 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 appended 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.

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(5) th'at such contractor shall pay exemption fee at the rate specified in

Column 3 of the list given below in the following manner :-

(i) 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 be made in any manner to such contactor and all the provisions of payment of tax provided in the Act or the rules made there under for contractors

shall mulatis mutandis .apply. In case the contractor has already

received some payments for execution of works contract from the

awarder before filing application, he shall enclose proof of payment/deduction of notified exemption fie on such payments,

along with interest, if any, up to the date of filling of application,

under this notification;

(ii) where the awarder is not covered under sub-clause (i) above, the contractor shall be required to make payment of exemption fee in equal monthly installments in a period not 'exceeding the period of contract 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 payment along with interest up to the date of filing of application, under this

notification;

(iii)the amount already deducted by the awarder in lieu of tax from bills of payments to the dealer before the issuance of this

notification shall be adjusted against the exemption fee;

(6) that the contractor shall not be entitled to claim input tax credit in respect of the goods used in excution of the works contract for which

exemption certificate has been granted;

(7) that the certificate of exemption shall be liable, to be cancelled by the assessing authority retrospectively if it is found that the same has been

issued under contravention of the provisions of the Act, rules or

notifications; 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.

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Rate of exemption Item Description of work contract fee % of the total NO. value of the contract

1 2 3

1. Works contracts relating to dyeing, printing, 0.25%

processing and similar activities. __________________

2. Works contracts relating to buildings, roads, 1.50%

bridges, dams, canals, sewerages system. --

3. works contract relating to installation of 2.25%

plants & machinery including PSPO, water treatment plant, laying pipeline with material. _

4. Any other kind of works contract not covered 3.00%

by item No. 1,2 and 3.

This notification shall he deemed to have come into force w.e.f.

April 1, 2006

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