All India VAT Master

Andhra Arunachal
Sl No Particulars Assam Bihar
Pradesh Pradesh
Whether Composition
1 Scheme is available for Yes Yes Yes Yes
works contract?

Option is on Contract to
Contract to Financial year Financial year Financial
3 Contract or on Financial
Contract basis basis basis year basis
year

5% on the
5% on the total 4% flate rate of aggregate 1% on the
5 Rate of Tax value of the goods value of the taxable
contract transferred Works turnover
contract

Turnover limit for the

6 No Limit 50 Lakhs No Limit 40 Lakhs
scheme

Cannot
8 Intersate Procurement Can Procure Cannot Procure Can Procure
Procure

11 ITC Benefits No No No No

TDS provision
has been
struck-down by
TDS at At At
the Itanagar
12 TDS Composition Composition Composition
Bench of
rates rate rate
Guwahati
H.C on
Whether Composition tax 17.03.2009
13 can be collected from No No No No
Client?
 Himachal
Chandigarh Chattisgarh Delhi Goa Gujarat Haryana
Pradesh

No Yes Yes Yes Yes Yes Yes

Contract to
Contract to Contract Financial Financial
Financial year basis Contract No Scheme
basis year basis year basis
basis

3% - for dealers who

For roads @ 0.6% makes all the
and 2% purchases and the
For Buildings etc @ sales within Delhi. 0.6% on
1% and 2%, 0.6% 6% - for the dealers specified
3% 5.25%
and 1% applicable if procure goods contracts
purchased within the outside Delhi or others - 2%
state only for other supplying goods to
contracts - 5% any place outside
Delhi

Rs.100
No Limit No Limit No Limit No Limit
Lakhs

Can procure if paid

tax Can procure if paid
Cannot Cannot Can
tax paid @ 2% or tax
Procure Procure Procure
5% tax paid @ 6%

No No No No No

At
2% At Composition rate 5% Composition 5%
rate

No No No No No
 States
Madhya
Jammu & Kashmir Jharkhand Karnataka Kerala
Pradesh
Scheme is available
under GST as a Yes Yes Yes Yes
works contract

Financial Financial year Contract to Contract Contract to

No Scheme
year basis basis basis Contract basis

4% - dealers not
registered under GST
If purchased
4% on the total on not an importer.
within the states
4% contract 5% - on all Govt
@ 1%
consideration contracts and 7% -
Otherwise @ 5%
Dealer Registered
under CST & VAT

No Limit No Limit No Limit No Limit

dealer can Material can be

procure from procured outside
Cannot Can procure if
outside state state if tax paid @
Procure tax paid @ 5%
and pay full 7% and also for Govt
rate of tax Contracts

No No No No

No TDS
At
for Govt - 4% At Composition
Composition
compositio Others - 8% rate
rate
n scheme

No No No No
States
Maharashtra Manipur Meghalaya Mizoram Nagaland Orissa

Yes Yes Yes No Yes Yes

The option once

No
Contract to Contract Financial year Financial exercised shall be in
notification
basis basis year basis force for a period of
issued yet
3 years

5% of the total
4.75% of the
contract value of 4% of the 4% on 60% of gross
toatl value of
Consutruction & 8% total contract value received /
the Works
of the total contract value receivable
contract
value

No Limit 5 Lakhs No Limit No Limit

Cannot
Can procure Can procure Cannot Procure
Procure

Yes (Rule 53(4) -

(64% of set off
available where
compostion rate is
No No No
8% or after reducing
4% where
compostion rate is
5%)

2% for registered At composition rate

4% 4%
dealers & otehrs 6% (VAT-603)

No No No No
 Pondichery Punjab Rajsthan Sikkim Tamilnadu Telungana Tripura

Yes (exemption
Yes Yes Yes Yes Yes Yes
scheme)

The option once

exercised shall be in Contract to Contract to Financial Year Contract to Financial
force for a period of Contract basis Contract basis basis Contract basis Year basis
3 years

Civil works &

2% of the Civil
5% on 70% of the
varies from total gross maintenance - 5% on the total 1% of the
value of the
0.10% to 6% of value of each 2% value of the taxable
consideration
contract value bill of the Others - 5%, of contract turnover
received / receivable
contractor the total contract
value

No Limit No Limit No Limit No Limit No Limit 10 Lakhs

Depending Cannot Cannot

Can procure Cannot Procure Can Procure
upon rate of tax Procure Procure

No No No No No No

Civil works &

TDS at At Civil At
At composition
At composition rate Excemption composition maintenance - composition
rate
rates rate 2% rate
Others - 5%

No No No No No No
 West
Uttar Pradesh Uttarakand
Bengal
Applicable for
electrical & Yes Yes
civil works

Financial Year Financial Financial

basis Year basis Year basis

4% if
4% if
purchased
purchased 3% of the
outside state
outside state aggregate
less than 5%
less than 5% amount
6% other
6% other cases
cases

No Limit No Limit No Limit

Cannot
Can Procure Can Procure
Procure

No No No

Not specified 4% 3%

No No No