The Gujarat Value Added Tax Act, 2003- Notifications - HISTORY
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Body Notification No. (GHN-88)VAT-2006/S.14A(4)TH- Dated 17th August, 2006

In exercise of the powers conferred by section 14A of the Gujarat Value Added Tax Act, 2003 (Guj 1 of 2005), and in supersession of the Government Notification, Finance Department No. (GHN-21)VAT-2006/S.14A(1)(1)TH- Dated 31st March, 2006, the Government of Gujarat hereby fixes the lump sum tax by way of composition in lieu of tax payable by the dealer referred to in sub-clause (1) of clause(f) of section 2 of the Act, who has been permitted to pay lump sum tax under sub-section (1) of the said Section 14(A), at the rate mentioned in column (3) in respect of works contract shown in column (2) of the schedule appended hereto

SCHEDULE

Sr. No.	Description of works contract	Rate of lump sum tax
1	All kinds of works contract other than those specified in the entry at serial number 2 of this Schedule	Two per cent, of total value of the works contract
2	Processing of polyester Textile fabrics including bleaching, dyeing and printing thereof.	One half per cent, of total value of the works contract

By order in the name of the Governor of Gujarat