Schedule VI

Rate of Tax 3[x x x] Sl. Under section No. Description of Works Contract 5-B (1) (2) (3) 1. Fabrication and Installation of Plant and Machinery. 4. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 4[Twelve percent] 1. Sixth & Seventh Schedules inserted by Act 27 of 1985 w.e.f. 1.8.1985. 2. Sixth Schedule substituted by Act 5 of 1996 w.e.f. 1.4.1996. 3. 4th column entries omitted by Act 7 of 1997 w.e.f. 1.4.1997. 2. Fabrication and erection of structural works, including fabrication, supply and erection of Iron trusses,purlines, etc. 1[Four percent] 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 3. Fabrication and installation of cranes and hoists. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 4. Fabrication and installation of elevators (lifts) and escalators. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 5. Fabrication and installation of rolling shuttersand collapsible gates 1[Twelve percent] 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. Sales Tax [1957: KAR. ACT 25 6. Civil works like construction of buildings, bridges, roads, etc. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 7. Installation of doors, door frames, windows, window frames and grills. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 8. (i) Supplying and fixing of Mosaic tiles. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] (ii) Supplying and fixing of Marble slabs, polished granite stones and tiles (other than mosaic tiles). 1[Twelve percent] (iii) Supplying and fixing of slabs, stones and sheets other than those specified at items (i) and (ii) above. 1[Four percent] 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 9. Supplying and installation of airconditioning equipments including deep-freezers, cold storage plants, humidification plants and de-humidifiers. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 10. Supplying and installation of airconditioners and air coolers. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 11. Supplying and fitting of electrical goods, supply and installation of electrical equipments including transformers. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 12. Supplying and fixing of furnitures and fixtures, partitions including contracts for interior decorations 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 13. Construction of railway coaches on undercarriages supplied by Railways. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 14. Ship and boat building including construction of barges, ferries, tugs, trawlers and dredgers. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 1957: KAR. ACT 25] Sales Tax 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[15. Supplying and fixing of sanitary fittings for plumbing, for drainage and the like. Twelve percent] 16. Painting and polishing 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 17. Construction, repair, improve- ment and overhauling of air- crafts and helicopters. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 18. Construction of bodies of motor vehicles and construction of trailers. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 19. Insulation and lining of equipments, plant and machinery, instruments, appliances or buildings. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 20. (i) Providing and laying of pipes (other than steel pipes) for purposes other than those specified in Sl. No 15 of this Schedule 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] (ii) Providing and laying of steel pipes for purposes other than those specified in Sl. No. 15 of this Schedule. 1[Four percent] 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 21. Full service and maintenance of instruments, equipments, appliances or plant and machinery. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 22. Programming and providing of Computer Software. 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 23. Fabrication, testing and reconditioning of metallic gas cylinders. 1[Four percent] 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 24. Tyre retreading. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 1[25. Processing and Supplying of Photographs, photoprints and photo negatives. Twelve percent] 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998, by Act 3 of 2004 w.e.f. various dates and Substituted by Sales Tax [1957: KAR. ACT 25 Act 26 of 2004 w.e.f. 1.8.2004. 26. Supplying and Installation of electronic instruments, equipments, apparatus, applian- ces and devices. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 27. Supplying and installation of fire fighting equipments and devices. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 28. Electroplating, electrogalva- nising, anodising and the like. 1[Four percent] 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 29. Bottling, canning and packing of goods. 1[Four percent] 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 30. Lamination, rubberisation, coating and similar processes. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 31. Printing and block making. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 32. Supply and erection of weighing machines and weigh bridges 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 33. Supply and installation of submersible and centrifugal pumpsets. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 34. Dyeing and printing of Textiles. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 35. Construction of tankers on motor vehicles. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 36. Supply and fixing of door and window curtains including venetian blinds and nets. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 37. (i) Manufacturing or processing and supplying of gold and silver articles not studded with preci- ous or semi-precious stones. 1[Four percent] 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. (ii) Manufacturing or processing and supplying of gold and silver articles studded with precious or semi-precious stones. 1[Four percent] 1957: KAR. ACT 25] Sales Tax 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 38. Processing, printing and supplying of cinematographic films. 1[Four percent] 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 39. Acoustic insulation and other related works. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 40. Supply and erection of cooling towers. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 41. Supply and training out of stone ballasts. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 42. Rewinding of Electrical Motors. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 2[43. All other works contracts not specified in any of the above categories. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 2. Inserted by Act 15 of 1996 w.e.f. 5.9.1996. 1[Twelve percent] ] 1[44.] Composite contracts involving two or more of the above categories. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 2[Twelve percent] ] 1. Re-numbered by Act 15 of 1996 w.e.f. 5.9.1996. 1. Inserted by Act 3 of 2004 w.e.f. 1.4.1986 and Substituted by by Act 3 of 2004 w.e.f. 1.4.1996. 1[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]