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The Orissa Value Added Tax Rules, 2005
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Body

APPENDIX

(See rule 6)

(omitted w.e.f. 01-07-2017)

Sl. No. Nature of the works contract Percentage of labour, service and like charges of the total value of the works
(1) (2) (3)
1 Fabrication and installation/erection of-

(a) Plant and machinery,

(b) Structurals including trusses and purlines,

(c) Cranes and hoists,

(d) Elevators, lifts and escalators,

(e) Shutters and collapsible gates.

15%
2

Supplying and fixing/installation of-  
(a) Door, windows, grills including its frames & furniture and fixtures. 15%
(b) Air-conditioning equipments including deep freezer. 15%
(c) Air-conditions and Air-coolers 10%
(d) Electrical goods 15%
3

Civil work like-  
(a) Construction of buildings, 30%
(b) Construction of bridges and culverts, 25%
(c) Construction of roads, 30%
(d) Supplying , fixing and polishing of mosaic tiles, 20%
(e) Supplying , fixing and polishing of marbles, 15%
(f) Supplying , fixing of stones other than those described in clauses(d ) and (e), 15%
(g) Earth dam, 50%
(h) Masonry Dam, 35%
(i) Concrete Dam, 45%
(j) Spill Way, 35%
(k) Canal Lining, 35%
(l) Other Canal Structures, 40%
(m) Wooden/Bamboo fair weather bridges 20%
4 Sanitary fitting and plumbings 15%
5 Painting and Polishing 20%
6 Supplying and laying pipes 20%
7 Construction of bodies of motor vehicle and construction of trailers 20%
8 Services and maintenance of instruments, equipments, appliances, plants and machinery. 80%
9 Tyre retreading 30%
10 Processing and supplying of photographs and photo negatives. 50%
11 Electroplating Electro-galvanising, amodising and the like. 30%
12 Lamination and rubberisation, framing, coating and similar processes. 30%
13 Printing and block making 30%
14 Supply and installing of weighing machine and weigh bridges. 15%
15 Sculptural Contract/Contracts relating to Arts 60%
16 Ship & boat building including construction of bridges, Juries, tugs, trawlers and draggers. 20%
17 Laying of railway sleeper 20%
18 Overhauling or repairing or dismasting on any motor vehicle, vessels of every description meant for plying on water or any other vessel propelled by mechanical means, any aircraft or any equipment of part of any of the aforesaid items. 20%
19 Erection, installation and commissioning of Wind Turbine Generator including power evacuation system. 30%
20 Supply and laying of cables 20%
21 Construction of Railway Coaches or Under- Carriages supply by railways. 30%
22

(A) Electrical contracts-  
(i) HT Transmission lines 20%
(ii) Substation equipment 15%
(iii) Power house equipment and extensions 15%
(iv) 11 and 33 K.V. and L.T. distribution lines 12+5 17%
(v) All other electrical contracts 25%
(B) All Structural Contracts 35%
23 All other works contract excluding service contracts. 20%