TMI Blogboth vat and service tax on job workX X X X Extracts X X X X X X X X Extracts X X X X ..... I saw.a purchase bill of job work. There was mentioned that only 60 percent of portion was taxable in VAT. . Entry was s below party name. dr. To cenvat To Vat input To surcharge on vat input To job work(60 percent) To jobwork taxfree(40 percent ) I had read that job work is either taxable under excise or st. But here entry is very diffrent.. Even in some entries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise, vat and st is chrged at once. Pls clear my doubt.. - Reply By YAGAY AND SUN - The Reply = Please provide us with the details of item on which jobwork was conducted and name of the state to check the WCT. - Reply By chetan kumar - The Reply = That company ws auto part manufactoring company in punjab. - Reply By YAGAY AND SUN - The Reply = Please check the appended table and determi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne the category of your job work to deduct the labour portion involved in the Job Work conducted by the Job worker as on the net amount (gross amount - Labour charges % as shown below) the VAT under PVAT would be payable. TABLE Serial. No. Type of contract Percentage of the total value eligible for deduction 1 (a) Electrical Contracts:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) H.T Transmission lines; Twenty percent (ii) Sub-station equipment; Fifteen percent (iii) Power house equipment and extensions; Fifteen percent (iv) 11 and 22 KV and L.T distribution lines 12+5; and Seventeen percent (v) All other electrical contracts. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Twenty five percent (b) All structural contracts Thirty five percent 2 Installation of plant and machinery. Fifteen percent 3 Fixing of marble stabs, polished granite stones and tiles (other than mosaic tiles.) Twenty five percent 4 Civil works like construction of buildings, bridges, roads etc. Thirty percent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 Fixing of sanitary fittings for plumbing, drainage and the like. Fifteen percent 6 Fabrication and erection of structural works of iron and steel including fabrication, supply and erection of Iron trusses, purfins and the like. Fifteen percent 7 Fabrication and installation of cranes and hoists. Fifteen percent 8 Fabrication and install ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of elevators (lifts) and escalators Fifteen percent 9 Fabrication and installation of rolling shutters and collapsible gates Fifteen percent 10 Installation of doors, door frames, window frames and grills. Twenty percent 11 Supply and installation of air conditioners and air coolers Fifteen percent 12 Supply and installa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of air conditioning equipments including deep freezers, cold storage plants, humidification plants and dehumidres. Fifteen percent 13 Supply and fixing of furniture and fixtures, partitions including contracts for interior decorators and false ceiling. Twenty percent 14 Construction of Railway coaches and wagons on under carriages supplied by Railways. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thirty percent 15 Construction of mounting of bodies of motor vehicles and construction of trailers. Twenty percent 16 Supply and erection of weighing machines and weigh bridges. Fifteen percent 17 Painting, Polishing and White Washing. Twenty five percent 18 Laying of pipes. Twenty percent 19 Tyre retreading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Forty percent 20 Dyeing and printing of textiles Forty percent 21 Printing of reading material, cards, pamphlets, posters and office stationery. Forty percent 22 All other contracts. Thirty percent - Reply By chetan kumar - The Reply = Thnx for reply. I want to known that is it possible that excise, vat and st are charged on same job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? - Reply By YAGAY AND SUN - The Reply = If excise is leviable, then, service tax would not be applicable and vice versa. However, either along with Excise or service tax, VAT/CST or WCT can be leviable. - Reply By chetan kumar - The Reply = Service tax will not be levied on service portion(40 percent)? ? in most of entries is was not levied.. But in some entries it ws being levied on serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice portion. - both vat and service tax on job work - Query Started By: - chetan kumar Dated:- 13-3-2017 Central Excise - Got 6 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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