Delhi composition scheme for works contracts sets turnover-based tax rates, procurement limits and record, TDS and withdrawal rules. Provides a composition scheme for registered dealers executing works contracts in Delhi with tabled composition tax rates applied to turnover as defined by total consideration for transfer of property in goods together with labour and service charges. Dealers choose Scheme A (no outside-Delhi procurements/sales except plant/equipment) or Scheme B (permitted inter-state/import procurements for use in Delhi), must forgo input tax credits, maintain specified records, pay tax on opening stock when opting in, file and pay quarterly/ monthly as prescribed, and comply with TDS, withdrawal, and default consequences under the Act.