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The Orissa Value Added Tax Rules, 2005 History
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APPENDIX

(See rule 6)

Sl. No. Name of the works contract Percentage of labour, service and like charges of the total value of the works
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.

20%
2 Supplying and fixing/installation of-

(a) Door, windows, grills including its frames & furniture and fixtures,

(b) Air-conditioning equipments including Deep Freezer, Cold storage plants, Dehumidifiers,

(c) Air-conditions and air-coolers,

(d) Electric goods, electrical equipments including transformers, electronic equipments, aspirators appliance and devices.

15%
3

Civil works like-  
(a) Construction of Buildings, 30%
(b) Construction of Bridges andCulverts, 30%
(c) Construction of Roads, 50%
(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 clause (d) and (e) 15%
  4 Sanitary fitting and plumbings 10%
  5 Painting and polishing 30%
  6 Supplying and laying pipes 10%
7  Construction of bodies of Motor vehicle and construction of trailers 20%
8  Services and maintenance of instruments, equipments, appliances,plants and machinery. 90%
  9 Tyre Rethreading 75%
  10 Processing and supplying of photo negatives 60%
  11 Electroplating, electro-galvanising, amodising and the like 50%
12  12 Lamination, rubberisation, framing, coating and similar processes 60%
  13 Printing and Block making 50%
14  Supply and installation of weighing machine and weigh bridges 15%
  15 All other works contract 20%