Composition Scheme in DVAT

SCHEME A

SCHEME B

It has lower rate

It has higher rate

Conditions

Contractor should not have

·  Interstate Purchases of Goods

· Interstate Sales

However,he can have Interstate purchase of Capital goods

Conditions

Contractor should not have

·  Interstate Sales

However ,he can make Interstate purchases of goods and capital goods against C Form,F Form 

He can also Import goods from outside India 

Type of WCT

Scheme A Rate

Scheme B Rate

Construction Contracts

(Value of Land is included in Total Consideration)

(if entire consideration Is received after completion of works contract,

then not covered here)

1%

3%

Printing Contracts

Textile Processing

Electroplating/Electro Galvanizing

Re-treading of old tyres

2%

3%

All Other Contracts

3%

6%