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Section 5: Levy of tax on transfer of goods involved in works contract

Tamil Nadu Value Added Tax Act, 2006State Act of Tamil Nadu · Act 32 of 2006

(1) Notwithstanding anything contained in this Act, but subject to the provisions of this Act, every dealer, shall pay, for each year, a tax on his taxable turnover, relating to his business of transfer of property in goods involved in the execution of works contract, either in the same form or some other form, which may be arrived at in such manner as may be prescribed, at such rates as specified in the First Schedule.

Explanation. - Where any works contract involves more than one item of work, the rate of tax should be determined separately for each such item of work.

(2) The dealer, who pays tax under this section, shall be entitled to input tax credit on goods specified in the First Schedule purchased by him in this State.

Where this provision sits

ActTamil Nadu Value Added Tax Act, 2006
Section5
Marginal noteLevy of tax on transfer of goods involved in works contract
JurisdictionState of Tamil Nadu
StatusIn force as published by the source

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