FINANCE  DEPARTMENT

Mantralaya, Mumbai 400 032, dated the 30^th November 2006

The Maharashtra Value Added Tax Act, 2002.

No VAT.1506/CR-134/Taxation-1-- In exercise of the powers conferred by clause (i) of the Explanation to sub-section (3) of section 42 of the Maharashtra Value Added Tax Act, 2002 [Mah. IX of 2005], the Government of Maharashtra hereby notifies the following  works contracts to be the ‘Construction Contracts’ for the purposes of the said sub-section, namely :-

1. Contracts for construction of,--

1. Buildings,

2. Roads,

3. Runways,

4. Bridges, Railway overbridges,

5. Dams,

6. Tunnels,

7. Canals,

8. Barrages,

9. Diversions,

10. Rail tracks,

11. Causeways, Subways, Spillways,

12. Water supply schemes,

13. Sewerage works,

14. Drainage,

15. Swimming pools,

16. Water Purification plants and

17. Jettys

2. Any works contract incidental or ancillary to the contracts mentioned in paragraph (A) above, if such work contracts are awarded and executed before the completion of the said contracts.

By order and in the name of the Governor of Maharashtra,

 

SHASHANK MATHANE,

Officer on Special Duty to Government