/ No. 180 Registered No. N. E. 930.
TRIPURA GAZETTE Published by Authority EXTRAORDINARY ISSUE Agartala, Wednesday, August 1, 2012 A. D., Sravana 10, 1934 S. E.
PART--I-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc.
GOVERNMENT OF TRIPUROA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-1(43)-TAX/2005(P-I) Dated, Agart:ala, the 1•~ August., 2012.
NOTIFICATION In exercise of the powers conferred under Section 87 of the Tripura Value Added Tax Act,. 2004 (Tripura Act No. 1 of 2005), the State Govemment hereby makes the following rules to further amend the Tripura Value Added Tax Rules, 2005, with objective to carry out implementation of various provisions of the Tripura Value Added Tax Act, 2004 specially Section 5 of the said Act:-
1. Short: t:itle and CODl.Dl.enceDl.ent
(1) These Rules may be called the cTripura Value Added Tax (Second ADl.endDl.ent) Rules, 2012.'
(2) They shall come into force from the date of their publication in official gazette.
2. ADl.end:anent of Rule 7
(i) In sub-rule (1) of Rule 7, the words "at the rate of eight percentuDJ. on the taxable turnover deter~nined by deduct:ing the value of labour charges, service charges & the like charges as prescribed in Rules fro:an" shall be substituted for the words "at the rate as noUfied by the GovernDJ.ent froDJ. tbne to ti:ane of" and the words "provided that Ull the Governtn.ent notify the rate, the prevailing rate shall conUnue" shall be deleted.
Tripura Gazette, Extraordinary Issue, August 1, 2012 A. D.
(ii) In sub-rule (2) of Rule 7, the words "equal to six percentum" shall be substituted for the words "at the rate as notified by the Government from time to time" and the words "provided that till the Government notify the rate, the prevailing rate shall continue" shall be deleted.
3. Insertion of a new Rule - 7 A After Rule 7 of the Principle Rules, a new rule namely Rule 7 A shall be inserted:
"7 A - Where accounts maintained by the contractor do not show separately the value of labour and services and amount of profit accrued on such labour and services, or accounts maintained by the dealer are not worthy of credence or if the dealer has not maintained accounts, for the purpose of determining turnover of goods in which transfer of property in goods has taken place, an amount can be deducted towards labour and service charge in contracts described in column 2 of the table given below, at the corresponding. rate given in column 3 of the gross amount of contract received or receivable.
Amount to be Sl.
deducted from the No. Type of Works contract gross amount of the bill of contract (.in 11ercentage) 1 .2 3 1 Fabrication and installation of plant and 10% machinery.
Fabrication and erection of structural 2 works including fabrication, supply and 10% erection of iron trusses, purline.
3 Fabrication and installation of cranes 10% and hoists.
2 Tripura Gazette, Extraordinary Issue, August 1, 2012 A. D.
4 Fabrication and installation of lOo/o elevator(lifts) and escalators Supply and installation of air 5 conditioning equipment including deep 10% ' freezers, cold . storage plants, humidification plants and dehumidifier.
6 Supply and installation of air 10°/o conditioners and air coolers.
Supply and fitting of electrical goods, 7 Supply and installation of electrical 15% equipment including transformers.
Supply and fiXing of furnitures and 8 flXtures, partitions, including contracts of 10% interior decorations.
Construction of railway coaches and 9 wagons on under carriages supplied by 10% railways.
10 Construction of bodies of motor vehicle 10% and construction of trailers.
11 Fabrication and installation of rolling 20o/o shutters and collapsible gates.
Civil works like construction of building, 12 bridge, roads, dams, barrages, spillways 2S0/o and diversions, sewages and drainage system.
13 Installation of doors, doors frames, 20o/o windows, window frames and grills.
14 Supply and fiXing of tiles, slabs, stone 20% and sheets.
15 Sanitary fitting for plumbing, for 20% drainage or sewerage system.
16 Whitewashing, painting, and polishing. 25% 17 Laying of pipes. 20% 18 Tyre retreading. 25°/o 19 Dying and printing of textiles. 25°/o 20 Any other works contract. 20°/o 3 Tripura Gazette, Extraordinary Issue, August 1, 2012 A. D.
4. Amendment of Rule 11 In sub-rule (xvi) of Rule 11 the words "or the evidence that it has been applied for" shall be deleted.
5. Amendment of Rule 36 The sub-rule (3) of Rule 36 is deleted.
6. Amendment of Rule 52 In sub-rule (1) of Rule 52 the words "rule 49" are substituted for the words "rule 69".
By order of the Governor, (K. V. Satyanarayana) Addl. Chief Secretary Govemment of Tripura.
Printed at the Tripura Government Press, Agarta/a. 4