The Gujarat Value Added Tax Act, 2003- Notifications
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Body NOTIFICATION NO. (GHN-23) VAT - 2006/S.2(23)(1)-TH ., Dated 31st March, 2006

In exercise of the powers conferred by Explanation (ii) of sub-section (23) of section 2 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby specifies the execution of works mentioned in the Schedule appended hereto, as the "Works Contract".

SCHEDULE

Sr. No.	Description of Works Contract
1	The construction, improvement or repair of any Building, Road, Bridge, Dam or other immovable property.
2	The installation, fabrication, assembling, commissioning, or repair of any plant or machinery whether or not affixed to any building, land or other immovable property.
3	The installation, fabrication, assembling, commissioning of any Air conditioner plant, Air conditioner, Air cooler, whether or not affixed to any building or other immovable property.
4	The assembling, fitting out, reassembling improving, producing, repairing or otherwise treating of furniture fixtures, partitions including contracts of interior decoration.
5	Omitted
6	The construction, fabrication, assembling, commissioning or repairs of bodies on chassis of motor vehicles including three wheelers and fire fighters or of vessels of every description meant for plying on water.
7	The overhauling or repairing or dismantling of any motor vehicle, vessels of every description meant for plying on water or any other vessel propelled by mechanical means, any air craft, or any equipment or part of any of the aforesaid items.
8	The fitting out, assembling, altering, ornamenting, reassembling, blending, finishing, furnishing, improving, processing or otherwise treating or adapting or fabrication of any goods.
9	Erection, installation and Commissioning of Wind Turbine Generator, including power evacuation system and repairing thereof.
10	Fixing of Marble, slabs, polished granite stones, and tiles (other than mosaic tiles).
11	Fixing of sanitary fittings for plumbing drainage and the like.
12	Painting and polishing.
13	Laying of pipes.
14	Tyre re-treading.
15	The supply of goods in providing know-how, designs, labour, supervision, inspection, training or other services in connection with any of the operations mentioned in serial numbers 1 to 14 above.