12.5% on 80% of Gross Value

WCT on payments made to various parties are to be deducted 
When the party supplies both material and labour in 
pursuant to a contract. The rate of deduction is 4%, when 
the party is not having Vat Registration number or at 2%, 
when the party is having Vat Registration number.

Under cmposit work contract the WCT rate for registered 
contractor is 2% and 4% for non-registered contractor.

Simple - 
12.5% on 80% of the sales Value
12.36% on 33% on the Sales Value 

Over All impact will be 14.08 approx

wct rate is 12.5% general rate
under compisit scheme rate is 3% or 2.5%

WCT @ 12.5% on 85% of basic value.

Service tax @ 10.30% or 33% of basic value.

wct under vat rules in delhi 4%. if all the work do by 
contracter.

it is 2%