Wct

If you are asking it from the point of view of VAT then you need to refer to the respective State VAT Rules to find the actual rates applicable based on the nature of the work done. In respect to service tax for Civil job ST will be applicable on 40% of the value of the contract, for Repair & maint. job ST will be applicable on 70% of the job, and for any other WCT ST will be applicable on 60% of the value of the Contract.