Rates of VAT on different work contracts

Last updated at April 16, 2024 by Teachoo

In case of Works Contract, Rate of tax on goods applicable depends upon State to State

In Delhi, General Rate of tax applicable in this case is 12.5%

Following are latest DVAT Rates of Different DVAT Schedules

S.NO	ITEM NAME	ITEM CODE	RATE AS ON	RATE %
1	CIVIL CONSTRUCTION/ MODIFICATION WORK	9001001	30/06/2016	12.5
2	ELECTRIFICATION WORK	9001002	30/06/2016	12.5
3	INTERIOR DECORATION WORK	9001003	30/06/2016	12.5
4	WATER AND SEWERAGE WORK	9001004	30/06/2016	12.5
5	FABRICATION and FIXING WORK	9001005	30/06/2016	12.5
6	ERECTION-INSTALLATION ETC. OF PLANTS and MACHINERY	9001006	30/06/2016	12.5
7	ELEVATOR/ LIFTS RELATED WORK	9001007	30/06/2016	12.5
8	MAINTENANCE CONTRACTS INCLUDING AMCS	9001008	30/06/2016	12.5

Example 1

Suppose Construction work done of 40 lacs+12.5% WCT

Vat on Materials used in production =8 lacs+ 12.5% Vat

What is WCT Payable?

What is Vat Return form prescribed?

Class 6