Electrical Contractor

Electrical contractors may fall under residential construction ( more than 12 apartments) or commercial construction or under erection installation and commissioning services as long as they are only provding labour and no materials. Rate 12.36% on labour bill. In case of compiosite contracts they wouldbe under works contract entry. rate under compostion 4.12% or 12.36 % after claiming deduction for value of transfer of proeprty on which VAT paid or deducting for value of materials transferred or avail credit on inputs ( central excise onwires connectors etc)and pay ST on the gross amount.