Exemption from payment of advance VAT to works contractors to be allowed-instructions

The Excise and Taxation Commissioner, Punjab has issued instructions to grant advance VAT exemption to the works contractors whose TDS u/s 27 of Punjab VAT Act, 2005 is being deducted. 

It is worth mentioning here that this instruction has come after the order of Punjab & Haryana High Court in one of my cases namely Ayyappa Infra Projects Pvt Ltd vs State of Punjab CWP 19835 of 2014. 

The instruction issued is shared for the benefit of all concerned.


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