28 January 2010
The awarder shall deduct KVAT @ 8 % from the payments made to the contractor except in cases referred below. 1) Works contract executed under the Sampurna Gramin Rozgar Yojana or the work using MP/MLA funds or Natural Calamity Relief Funds of Sarva siksha Aihiyan Funds in which the total individual contract amount does not exceed Rs.10/- lakhs. 2) In case the contractor is producing a liability certificate, the awarder has to act accordingly. 3)In case of work awarded by Kerala Government/KWA or Local authorities.
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