SIXTH SCHEDULE
Section 4(1)(c)
Serial No. Description of Works Contract Rate of Tax
1 2 3
1. Bottling, canning and packing of goods. Five and one half per cent
2. Dyeing and printing of textiles. Five and one half per cent
3. Electroplating, electorgalvanising, anodizing and the like. Five and one half per cent
4. Fabrication and erection of structural works, including fabrication, supply and erection of iron trusses, purlines, etc. Five and one half per cent
5. Fabrication or supply and installation of capital goods specified in serial number 20 in Third Schedule Five and one half per cent
6. Lamination, rubberisation, coating and similar processes, including powder coating. Five and one half per cent
7. Manufacture and supply of readymade garments, clothing accessories and other made up textile Five and one half per cent
articles including dyeing, printing, stitching,embroidery work and the like
8. Printing; block making. Five and one half per cent
9. Processing and supplying of photographs, photoprints and photo negatives. Five and one half per cent
10. Processing, printing and supplying of cinematographic films. Five and one half per cent
11. Programming and providing of computer software. Five and one half per cent
12. Providing and laying of steel pipes for purposes other than for plumbing, drainage and the like. At the maximum specified for declared goods in rate section 15 of the Central sales Tax Act, 1956 (Central Act 74 of 1956)
13. Rewinding of electrical motors. Five and one half per cent
14. Service and maintenance of IT products including Telecommunications equipments specified in serial number 53 of Third Schedule. Five and one half per cent
15. Sizing and dyeing of yarn. Five and one half per cent
16. Supply and erection of electrical transmission towers Five and one half per cent
17. Supplying and fixing of Shahabad slabs and stones. Five and one half per cent
18. Supply and installation of centrifugal, monoblock and submersible pumpsets. Five and one half per cent
19. Supply and training out of stone ballasts Five and one half per cent
20. Supply, erection, installation and commissioning of renewable energy devices. Five and one half per cent
21. Tyre retreading Five and one half per cent
22. Composite contracts involving two or more of the above categories. Five and one half per cent
23. All other works contracts not specified in any of the above categories including
composite contracts with one or more of the above categories. Fourteen and one half Per cent
Explanation.- The works contract specified in any of the serial numbers in this Schedule shall include works contract for carrying out improvement, modification or repair.
T.N. Chaturvedi
Governor of Karnataka
By order and in the name of the Governor of Karnataka
G. Dakshina Moorthy
Secretary to Government,
Department of Parliamentary
Affairs and Legislation,
FINANCE SECRETARIAT
NOTIFICATION
I
No. FD 55 CSL 2005(1), Bangalore, dated 11th March, 2005 Karnataka Gazette Extraordinary No. 326, dated 11-03-2005
In exercise of the powers conferred by sub-section (3) of the Section 1 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government of Karnataka hereby appoints the 11th day of March, 2005, as the date on which all the provisions of the said Act except Section 3 and 22 will come into force.
FINANCE SECRETARIAT
NOTIFICATION
II
No. FD 55 CSL 2005(2), Bangalore, dated 23rd March, 2005
In exercise of the powers conferred by sub-section (3) of the Section 1 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government of Karnataka hereby appoints the First day of April, 2005, as the date on which all the provisions of the said Act except Section 3 and 22 will come into force.
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