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Government Of Assam Finance Commissionerate of Taxes

Composition Scheme for Works Contract

  • Composition Scheme for works contract permits a registered dealer of the State who executes works contract, to pay at his option, in lieu of the amount of tax payable by him under the provisions of the Assam Value Added Tax Act, 2003, by way of composition, an amount at the rate of six paise (with effect from 1st September, 2016) in every rupee of the total aggregate value of the works contract received or receivable by him under certain conditions.

    For Works Contract1.79 MBswf-image