The Government of Maharashtra, vide Notification No. VAT. 1506/CR-134/Taxation-1, dated 30-11-2006, has notified the following works contracts to be the 'Construction Contracts for the purposes of clause (i) of the Explanation to sub-section (3) of section 42 of the Maharashtra Value Added Tax Act, 2002:
A. Contracts for construction of: (1) Buildings, (2) Roads, (3) Runways, (4) Bridges, Railway overbridges, (5) Dams, (6) Tunnels, (7) Canals, (8) Barrages, (9) Diversions, (10) Rail tracks, (11) Causeways, Subways, Spillways, (12) Water supply schemes, (13) Sewerage works, (14) Drainage, (15) Swimming pools, (16) Water Purification plants and (17) Jettys
B. Any works contract incidental or ancillary to the contracts mentioned in paragraph (A) above, if such work contracts are awarded and executed before the completion of the said contracts.
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