Works contract abatment

In case of WCT % of abatement is 

40% in case of original contract

60% in case of repairs

and for the rest is 70%

. Execution of original works . Forty percent of the total amount charged for the work contract . b . Maintenance or repair or reconditioning or restoration or servicing of any goods including such gross amount . Seventy per cent of the total amount charged . c . In case of other works contracts, not included in serial nos. (A ) and (B ) above , works contract including contracts for maintenance , repair , completion and finishing services such as glazing , plastering , floor and wall tiling , installation of electrical fittings . Sixty percent of the total amount charged for the work contract