Vidhi Codex

Bare Act

The Delhi Sales, Tax on Works Contract Act, 1999

Civil199918 sections

This law imposes a sales tax on the transfer of property involved in works contracts within the National Capital Territory of Delhi. It applies to dealers who execute or transfer movable or immovable property through agreements for construction, manufacturing, or repair. The tax is levied on the sale price of goods used in these projects, specifically targeting transactions where the supply of goods is inseparable from the supply of services. By taxing these specific contracts, the government aims to generate revenue from construction and infrastructure activities that were previously difficult to tax under standard sales tax laws.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Incidence of Tax
  4. 4. Liability of Dealer
  5. 5. Levy of Tax
  6. 6. Composition of Tax
  7. 7. Deduction of Tax At Source
  8. 8. Tax Clearance Certifieate
  9. 9. Information to be furnished for awarding a works contract
  10. 10. Accounts
  11. 11. Registration
  12. 12. Returns, payment of tax and interest
  13. 13. Power of entry, inspection and seizure of accounts and goods
  14. 14. Prosecution and Penalties under the Act
  15. 15. Investigation of offences
  16. 16. Authorities under the Delhi Sales Tax empowered to assess, reassess, etc. tax under this Act
  17. 17. Power to make rules
  18. 18. Power to remove difficulty

PDF: pending for this language.