|
Sr.no |
Query |
Response |
| 1000 |
Kindly give
me rate of taxi/private car under vat act for resale? |
12.5% for new and 4% for used
car selling dealers |
| 1001 |
1)Rate of VAT
tax for upvc Ball Valves used for
agricultural purpose. 2)Rate of VAT tax for solvent
Cement used as jointing adhesive for uPVC pipes & fittings. |
Both are taxable @ 12.5%. |
| 1002 |
whether CST
also would be collected on MRP in case of sale
of drugs & medicines which is as per trade circular 4% on
MRP under VAT regime. |
No |
| 1003 |
1)What Papers
are required to be sent at the time of delivery
of goods 2) At what rate Labour charges for Machining are
to be charged? |
Tax invoice/bill or cash
memo. 2. pure labour does not attract VAT |
| 1004 |
What will be
rate of tax for sewing machine motor when a.
sold with sewing machine b. sold separately. |
Sewing machines are taxable @
4%. Sewing machines are taxable @ 12.5%. |
| 1005 |
Ref: Trade
Cir VAT - 2005/Act/VD-1 dt. 01.04.05. If medicine
is supplied as 2 units free on 10 units purchase,
tax is to be levied on 10 units or twelve? |
A TRade Circular would be
issued to address problems of medicine dealers |
| 1006 |
Sir, What is
the VAT rate for Oxygen gases and Nitrogen
gas ? |
pls specify the excise codes |
| 1007 |
we are dealer in electric
wires and cables used in the connection consumption of electricity,
generation,
transmission and distribution what rate of vat will be applicable earlier
scedule is C-ii-112(1) and rate of tax from 1-7-04 were 8% |
as per entry c-53 industrial
cables are taxable@ 4% pls refer the entry |
| 1008 |
Is vat tax on hotlier food
|
You can opt for composition
by paying 8% on the sales turnover , if you are registered.You cannot claim
set-off if you are opting for composition.. You should not collect tax
separately |
| 1009 |
Kindly send us the rules /
regulations of VAT and clarifications on stock transfer to C&A |
The Rules and Notifications
are available on the website. You can download the same. In case of stock
transfer outside the state there is no any change. |
| 1010 |
I AM A
MANUFACTURER OF KURMURA CHIWDA WHICH IS
KNOWN AS "BHADANG" IN SANGLI DIST. "BHADANG" CONTAINS KURMURA, DAL, PENUTS,
EDAIBLE OIL, (AS PER OLD SCHEDULE SAME WAS LIABLE TO TAX @ 4% because it
comes under the Entry farsan C-II-5 NOW WHAT IS A NEW POSITION PLEASE GUIDE
US |
It would be taxable under the
residual entry @ 12.5%, |
| 1011 |
Kindly send us the list of
Life Saving Medicines which are exempted from VAT. |
All Drugs are included in
Schedule C. Rate of tax is 4%. No exemtion for Life Saving Drugs. |
| 1012 |
What is VAT tax applicable on
Fly Ash Based Aerated Autoclaved Blocks? |
Rate of tax 12.5%. Please
refer Rate Schedule on the website. |
| 1013 |
1. Set off on Opening Stock
of Goods purchase from manufacture who is having exemption under the
provision of Entry No-E-3 of the schedule appended to the Government
Notification Finance Department. Whether full set off is
aviable if yes, how to show in invoice for subsequent sale. |
For subsequent sale you have
to charge VAT as per schedule rate on your margin |
| 1014 |
1. Set off on Opening Stock
of Goods purchase from manufacture who is having exemption under the
provision of Entry No-E-3 of the schedule appended to the Government
Notification Finance Department. Whether full set off is
aviable if yes, how to show in invoice for subsequent sale. |
Please refer Vat Circular for
claiming Trasitional Relief in the Circulars Section and FAQs in the
Communications Section on the website. |
| 1015 |
1. Set off on Opening Stock
of Goods purchase from manufacture who is having exemption under the
provision of Entry No-E-3 of the schedule appended to the Government
Notification Finance Department. Whether full set off is
aviable if yes, how to show in invoice for subsequent sale. |
Please refer Vat Circular for
claiming Trasitional Relief in the Circulars Section and FAQs in the
Communications Section on the website. |
| 1016 |
1. Set off on Opening Stock
of Goods purchase from manufacture who is having exemption under the
provision of Entry No-E-3 of the schedule appended to the Government
Notification Finance Department. Whether full set off is
aviable if yes, how to show in invoice for subsequent sale. |
Please refer Vat Circular for
claiming Trasitional Relief in the Circulars Section and FAQs in the
Communications Section on the website. |
| 1017 |
1. Set off on Opening Stock
of Goods purchase from manufacture who is having exemption under the
provision of Entry No-E-3 of the schedule appended to the Government
Notification Finance Department. Whether full set off is aviable if yes, how
to show in invoice for subsequent sale. |
Please refer Vat Circular for
claiming Trasitional Relief in the Circulars Section and FAQs in the
Communications Section on the website. |
| 1018 |
Whether It is compulsury to
Write the Registration No. of the purchasing dealer in TAX INVOICE
|
It is not necessary to write
RC number of purchasing dealer in Invoice.It is necessary to show only the
name and address of purchasing dealer. |
| 1019 |
Whether It is compulsury to
Write the Registration No. of the purchasing dealer in TAX INVOICE
|
It is not necessary to write
RC number of purchasing dealer in Invoice.It is necessary to show only the
name and address of purchasing dealer. |
| 1020 |
Whether It is compulsury to
Write the Registration No. of the purchasing dealer in TAX INVOICE
|
It is not necessary to write
RC number of purchasing dealer in Invoice.It is necessary to show only the
name and address of purchasing dealer. |
| 1021 |
Whether It is compulsury to
Write the Registration No. of the purchasing dealer in TAX INVOICE
|
It is not necessary to write
RC number of purchasing dealer in Invoice.It is necessary to show only the
name and address of purchasing dealer. |
| 1022 |
Whether It is compulsury to
Write the Registration No. of the purchasing dealer in TAX INVOICE
|
It is not necessary to write
RC number of purchasing dealer in Invoice.It is necessary to show only the
name and address of purchasing dealer. |
| 1023 |
Whether It is compulsury to
Write the Registration No. of the purchasing dealer in TAX INVOICE
|
It is not necessary to write
RC number of purchasing dealer in Invoice.It is necessary to show only the
name and address of purchasing dealer. |
| 1024 |
Whether It is compulsury to
Write the Registration No. of the purchasing dealer in TAX INVOICE
|
It is not necessary to write
RC number of purchasing dealer in Invoice.It is necessary to show only the
name and address of purchasing dealer. |
| 1025 |
Whether It is compulsury to
Write the Registration No. of the purchasing dealer in TAX INVOICE
|
It is not necessary to write
RC number of purchasing dealer in Invoice.It is necessary to show only the
name and address of purchasing dealer. |
| 1026 |
Rates for goods under section
HSC 85.22 and also 85299000.90..Parts
for Audio and Video Systems. |
Please refer notification for
I T products. Few goods under the headings 85.22 and 85.29 are covered. |
| 1027 |
If the user does not specify
the end use,we are unable to
know the tarriff in spare parts of electronics. If the seller does not
charge VAT shall we charge full VAT in our sales invoice |
yes |
| 1028 |
How to show S.tax on margin
in case of purchase of Goods
from exempted unit without showing purchase value? is it possible to raise
tax invoice on nil s.tax and VAT to pay on margin at the time of
monthly Tax payment. |
Since you have not been
charged VAT, there is no VAT for you to claim set-off on. You should charge
your customer VAT on your profit margin (value addition) and issue a tax
invoice showing VAT on this amount only. Please refer FAQs in the
Communications Sections of the website. |
| 1029 |
Form 213 Part C |
Please clarify what do you
want about Form 213 Part C |
| 1030 |
|
what is your query??? |
| 1031 |
rate of Vat the following
item 1. Mobile Hand set |
Rate of tax 4%. Please refer
notification for I T Products. |
| 1032 |
As our civil construction
project of Golden Jubliee School,
Trust, is going on. Kindly advise us whether it is mandatory to deduct Works
Contract Tax on Construction Contract. In this connection we request you to
referr dept. guidelines for maharashtra vat no. 88 as published. An early
reply shall be highly appriciated. Vinayak Shelgaonkar. Advocate/Tax
Consultant/Certified Auditor Jalna. 431 203. Mob. 9422215120 |
PLEASE REFER LIFLETY NO 109
IN FAQ (COMMUNICATION) ON WEB SITE |
| 1033 |
Would like to have the copy
of notification no VAT-1505/CR/
115 TAXATION 01. |
Check in notification in
Knowledge Centre Part of Web Site |
| 1034 |
our client is having
exemption for collecting sales tax ; he used to purchase by way of form15bc
on which no tax is levied .now they want to withdraw the exemption under vat
and collect tax and adjust agst purchase tax instead of taking refund.
whether it ias possible to withdraw exemption and what will be its effects.
what will happen to our balance amt available in exemption |
He can convert to deferral
scheme and collect VAt and claim refund of tax paid on purchases. He can
also surrender the exemption benefitby surrendering the certificate and come
under VAT . |
| 1035 |
what if a manufacturing unit
falls under D Zone or D plus Zone does VAT effects ? For Existing Units or
New Units to be set up ? |
1)fOR psi units.. BC form sor
N-15EC forms aboloshed 2)Units have to purchase the raw material after
paying the tax 3)Units can claim the refund of tax paid o purchases |
| 1036 |
We, Paranjape Metal Shapers
Pvt Ltd situated at T-141
Bhosari Industrial Area, Pune – 411 026, engaged in the Business of
manufacturing Cast Iron Castings excluding
finished articles. As per earlier law this products was falling under C-I-25
schedule from 1.10.1995 to 30.04.1998 and from 01.01.2000 to till date under
C-II-100A. As per the VAT
system implemented w.e.f. 01.04.2005 there is no separate entry for Cast
Iron Castings Excluding finished articles. There is entry for only iron &
steel (i.e. Cast iron, Cast iron scrap etc.) which was falling under B-6 as
per earlier law. Hence, we hereby kindly request you to clarify the rate
applicable to cast iron casting excluding finished articles as per new VAT
system. Your co-operation in this regards will be highly appreciated.
|
It would be taxable @ 12.5%
under the residual entry.. |
| 1037 |
Please let me know whether
School and Office stationery items come under what cataegory, as pencils are
under 4% but then what about Errasers/Sharpeners Etc. |
All writng instruments are
taxable @ 4%. Erasers and sharpners are taxable @12.5%. |
| 1038 |
Please let me know whether
School and Office stationery items come under what cataegory, as pencils are
under 4% but then what about Errasers/Sharpeners Etc. |
All writng instruments are
taxable @ 4%. Erasers and sharpners are taxable @12.5%. |
| 1039 |
Sir, We are manufacturers of
Plastic products. Raw material used is PVC Films/Sheets Imported & locally
manufactured. please let us know what
is the rate of tax under MVAT Act 2002 for the above raw material. For
reference CETH No. is 39201019. We make mainly garment packaging bags &
supply to manufacturer of garments. Please clarify rate of tax under VAT for
our finished goods also. Thanking You, Yours faithfully, A. S. Patil
|
1) CExcise code 3920 is
covered in input notification . Rate of tax is 4% . Relevant part of
notification is as below... 163. 39.20 Other plates, sheets, film, foil
and.strip, of plastics, non-cellular, whether lacquered or metallised or
luminated, supported or similarly combined with other materials 2)What is
Excise tariff of garment packaging bags ? Please go through Industrial Input
Notifiaction available on web site.If your Excise code is mentioned in it
the rate of tax is 4% on bags |
| 1040 |
polymers of vinyl acetate
|
1)What is Excise Code of
polymers of vinyl acetate ? 2) If Excise code is mentioned in Industrial
Input notification , which is available on WEB Site then rate of tax is 4%
3) Else --12.5% |
| 1041 |
Whether set-off tax paid on
purchases in closing stock i.e. raw
materials and finished goods is available if the stock are resold
between 1-4-2005 to 31-12-2005. |
Set-off on tax paid on
purchases would be admissible only if the goods are resold between 1.4.2005
to 31.12.2005. Set-off can be adjusted against VAT liability from April
itself. |
| 1042 |
1)Whether Medical stores,to
whom the composition benefits is not available, can claim setoff on its
closing stock as on 31st march 2005. 2)If not,please inform us the related
section no |
Wholesalers, distributors,
stockists, and semi-whole-salers and retailers cannot claim set-off on
closing stock of medicine. Please refer trade circular on web-site
(VAT-2005? Act?VD-1/1T of 2005. |
| 1043 |
I AM IMPORT THE MACHINERY OUT
OF INDIA THAN I WILL PAY THE VAT OR CST |
Your question is not clear.
If you export the goods then no VAT is payable. If you are importing the
goods and selling locally then you pay VAT. |
| 1044 |
What is rate of tax on
de-oiled cake ?What is rate of tax on sabudana (sago)? |
De-oiled cakes are taxable @
12.5%. |
| 1045 |
What will be the rate of tax
chargeable on our product which is
pressure gauge and is classified under chapter 9026 of excise
classification. |
1)Please Refer Industrial
Input Notification Available on Web Site 2) Excise Code 9026 is not covered
under Refer Industrial Input Notification . and rate of tax is 12.5%3) What
is description of goods ? |
| 1046 |
What will be the rate of tax
chargeable on our product which is pressure gauge and is classified under
chapter 9026 of excise classification. |
1)Please Refer Industrial
Input Notification Available on Web Site 2) Excise Code 9026 is not covered
under Refer Industrial Input Notification . and rate of tax is 12.5%3) What
is description of goods ? |
| 1047 |
We are pharmaceutical C & F.
We hava scheme 10+2free. On invoice
we are putting 4%VAT on MRP on free quantity. Now a stockist is
saying there cannot be Vat as it is free & therfore not sold!Though
he will sell ultimately! IS VAT APPLICABLE ON FREE material? |
VAT is levied on Sale. If
goods are given free then VAT is not levied |
| 1048 |
Is VAT to be charged on the
octroi amount? Which of the 2 options listed below is correct? Option 1
Option 2 Amount
**** Amount **** Add:Octroi *** Add: Vat @ *** Total
**** Total **** Add:VAT @ *** Add: Octroi *** Net
Total **** Net Totak **** |
1) If Octoi is colected from
purchaser then it is part of sale price and VAT is charged on it 2) Option
-1 is correct Sale Price add Octri Total Add VAT Tax Grand Total |
| 1049 |
We r electrical contractors
and supply and install the panels, fittings
etc. Light points with material. Please let us know the catagory for
Electrical contractors for VAT Procedure alongwith percentage in
details |
Please Refer Liflet No 109 in
FAQ in Communication , on web site |
| 1050 |
For Plastic Containers &
Insulated Iceboxes, please tell us if 4% or
12.5% vat is applicable. |
1)What is Excise
Classification of Ypur products) 2)Please Refer Industrial Input
Notification Available on Web Site 3) Excise Code of your products are
covered under Industrial Input Notification then rate of tax is 4% 2) If
Excise |
| 1051 |
IF I AM IMPORT THE MACHINERY
OUT OF INDIA, FOR ON MANUFACTURE, THAN I NEED TO PAY VAT OR CST |
1)VAT is Levied on Sales of
goods 2) In case of Import of machinary for use in manufacturing you are not
liable to pay VAT on it |
| 1052 |
What is the procedure for
geting a work tax no. send along
with the forms to be filed and whether the same is used for getting vat no
also. the cases is fresh. |
1) Now there is no seperate
Works Contract Tax Act 2) you have to get registered under new VAT act if
you were not registered under BST act on 31st March 2005 3) Forms are
available on web site , you can use the same |
| 1053 |
1. Purchase of PAcking
Material under VAT, the VAT amount
can be setoff agst VAT collected from local clients ? 2. The above PAcking
Material also used for packing of goods for
Export, how do we classify? 3. VAT can be charged to clients
@ 12.50% inclusive ?, we will show the VAT-output as
separate in the Tax Invoice. 4. TIN Nos have to be obtained
from STO , what is the procedure ? |
1) Purchase of goods after
paying of VAT tax and selling the same after collecting VAt at appropriate
rate... you are entitled to claim rebate of VAT tax paid on purchases 2)If
pacing material is used for packig of goods for export---Ypu can claim
rebate 3)For claiming VAT rebate the invoice should be Tax Invoice in which
VAT is charged seperately 4)Rate of tax be as per shedule read with
notification issued under it ib respect of Industrial Input which is
available in Web Site 5)You show VAT tax seperately in Sale Invoice
otherwise your purchases will not get Rebate 6) TIN number is Tax Payer
Indentification Number , will be alloted by Department in due course |
| 1054 |
What will be the tax in case
of customised software
development for a particular company by our company? |
1)Please Notification for IT
Products Available on Web Site 2) Excise Code of your product is mentioned
under said Notification then rate of tax is 4% |
| 1055 |
Set off is available on
purchases in stock as on 31/3/2005 subject to certain conditions. Whether
set off of taxes paid on foll stock is available:- 1) Raw material stock
which will be used in manufacture of finished goods in 2005 - 2006. 2)
Whether set off is available in case of finished goods already in stock as
on 31/03/2005 manufactured out of tax paid raw materials. |
1) Please Refer notifications
/Circulars which are available on web site in this respect |
| 1056 |
Dear Sir,I want to know about
percenatge of VAT on
aloevera drinking juice,gel and products made out of it.
basically Aloevera is herb,in hindi it is called as Kuar Phata,commonly
known as Kumari.The herb is known for its medicinal character. |
1) If It is ayurvedic
Medicine as mentioned under schedule entry C029 then rate of tax is 4% (
Please refer entry C-39 of VAT schedule) 2) else 12.5% |
| 1057 |
1) It is not clear whether a
manufacturer or importer should charge 4 % CST on there Selling price or on
M.R.P. - Please clarify. 2) It is not clear whether a dealer who purchases
medicines in Maharashtra, when making inter-state (OMS sales) of such
medicines, should charge 4 % C.S.T. on M.R.P. or on Selling Price, or not
charge C.S.T. at all. |
Provisions of CST Act have
not been changed. So CST should be charged on the actual sales price. A
retailer should also charge CST on interstate sales. |
| 1058 |
Whether the set off on
closing stock is immediately available in the month of Apr 05 ? |
yes |
| 1059 |
can we ask ouestions on
certian goods that if it consist of any tax? |
yes But first refer Vat
Schedules and Notifications available on WEB SITE |
| 1060 |
Q1]WHETHER TO ADD VAT
ADDITIONALY TO THE USER OR TO INCLUDE IT TO THE M.R.P? PLEASE ALONG WITH THE
ANS OF THE ABOVE QUESTION SEND US THE BILL FORMAT OF THE RETAIL PRICE
|
VAT should be seperalely
chaged on sale price |
| 1061 |
VAT & percentage for the
following items w.e.f. 1-4-2005 1. AGRO-CHEMICALS. 2. FERTILISERS
ORGANIC/INORGANIC 3. SEEDS OILSEEDS/PULSES/CEREALS/VEG./ FLOWERS etc. Please
inform and oblige. Our members are interested to know. Thanks. |
1. Agro Chemicals- A lot of
chemicals are included in Notification for Industrial Inputs. Please check
notification on the website 2. Fertilizers, insecticides etc.- Rate of tax
4%. 3.Seeds- Tax free 4. Cereals up to 31.3.06 ( Tax Free) From 1.4.2006-
Tax 4%. Please refer Rate Schedule on the website. |
| 1062 |
is there any tax on building
materials?do the listed items
consist of tax? 1)asbestos cement pipes 2)rcc pipes 3)cement pipes
|
All pipes are taxable at 4% |
| 1063 |
What will be the rate
applicable for Plastic moulded components, toy, electronic toys |
12.50% |
| 1064 |
1. Is ReSale Tax (R.S.T) of
0.50% to be charged after VAT ? |
No |
| 1065 |
What will be the tax
structure under VAT for Automotive batteries |
12.50% |
| 1066 |
Pls info us what is the rate
of VAT for articles under 58.07 -w0ven labels. |
1)Please Refer Industrial
Input Notification Available on Web Site 2) Excise Code 58.07 is not covered
under Industrial Input Notification . and rate of tax is 12.5% |
| 1067 |
Pl.clerify following,sales
tax , noti. no.STA/1295/CR-98/TAXATION-1 DOT 9.10.1995. the items exempted
from
sales tax were: 1)walking aids and wheeled invalid chairs specially designed
for disabled persons. 2) Artificial limbs for crippled and disabled persons.
3) Orthopaedic appliances which are used for orthopaediccally handicapped
persons, for preventing or correcting bodily deformities, or for supporting
or holding organs followed by illness or operation, or for mobilising
injured parts of the body (forextension or protection) or for setting
fractures and further include appliances which we worn, carried or USED
EXTERNALLY, to compensate for defect, disability or a deformity and these
items are broadly classified as under : a] SUPPORT BELTS b] SUPPORT BRACES
c] TRACTION KITS d] CALIPERS FOR POLIO PATIENTS. Q : Please clarify whether
VAT is applicable or not ? Q : If yes, at what rate ? Thanking you in
anticipation of your early reply. |
Please refer similar
notification under VAT Act available on the website. |
| 1068 |
Pl.clerify following,sales
tax , noti. no.STA/1295/CR-98/TAXATION-1 DOT 9.10.1995. the items exempted
from
sales tax were: 1)walking aids and wheeled invalid chairs specially designed
for disabled persons. 2) Artificial limbs for crippled and disabled persons.
3) Orthopaedic appliances which are used for orthopaediccally handicapped
persons, for preventing or correcting bodily deformities, or for supporting
or holding organs followed by illness or operation, or for mobilising
injured parts of the body (forextension or protection) or for setting
fractures and further include appliances which we worn, carried or USED
EXTERNALLY, to compensate for defect, disability or a deformity and these
items are broadly classified as under : a] SUPPORT BELTS b] SUPPORT BRACES
c] TRACTION KITS d] CALIPERS FOR POLIO PATIENTS. Q : Please clarify whether
VAT is applicable or not ? Q : If yes, at what rate ? Thanking you in
anticipation of your early reply. |
Please refer similar
notification under VAT Act available on the website. |
| 1069 |
Pl.clerify following,sales
tax , noti. no.STA/1295/CR-98/TAXATION-1 DOT 9.10.1995. the items exempted
from sales tax were: 1)walking aids and wheeled invalid chairs specially
designed for disabled persons. 2) Artificial limbs for crippled and disabled
persons. 3) Orthopaedic appliances which are used for orthopaediccally
handicapped persons, for preventing or correcting bodily deformities, or for
supporting or holding organs followed by illness or operation, or for
mobilising injured parts of the body (forextension or protection) or for
setting fractures and further include appliances which we worn, carried or
USED EXTERNALLY, to compensate for defect, disability or a
deformity and these items are broadly classified as under :
a] SUPPORT BELTS b] SUPPORT BRACES c] TRACTION KITS
d] CALIPERS
FOR POLIO PATIENTS. Q : Please clarify whether VAT is applicable or not ? Q
: If yes, at what rate ? Thanking you in anticipation of your early reply.
|
Please refer similar
notification under VAT Act available on the website. |
| 1070 |
Pl.clerify following,sales
tax , noti. no.STA/1295/CR-98/TAXATION-1 DOT 9.10.1995. the items exempted
from sales tax were: 1)walking aids and wheeled invalid chairs specially
designed for disabled persons. 2) Artificial limbs for crippled and disabled
persons. 3) Orthopaedic appliances which are used for orthopaediccally
handicapped persons, for preventing or correcting bodily deformities, or for
supporting or holding organs followed by illness or operation, or for
mobilising injured parts of the body (forextension or protection) or for
setting fractures and further include appliances which we worn, carried or
USED EXTERNALLY, to compensate for defect, disability or a
deformity and these items are broadly classified as under : a] SUPPORT BELTS
b] SUPPORT BRACES c] TRACTION KITS d] CALIPERS
FOR POLIO PATIENTS. Q : Please clarify whether VAT is applicable or not ? Q
: If yes, at what rate ? Thanking you in anticipation of your early reply.
|
Please refer similar
notification under VAT Act available on the website. |
| 1071 |
Pl.clerify following,sales
tax , noti. no.STA/1295/CR-98/TAXATION-1 DOT 9.10.1995. the items exempted
from sales tax were: 1)walking aids and wheeled invalid chairs specially
designed for disabled persons. 2) Artificial limbs for crippled and disabled
persons. 3) Orthopaedic appliances which are used for orthopaediccally
handicapped persons, for preventing or correcting bodily deformities, or for
supporting or holding organs followed by illness or operation, or for
mobilising injured parts of the body (forextension or protection) or for
setting fractures and further include appliances which we worn, carried or
USED EXTERNALLY, to compensate for defect, disability or a
deformity and these items are broadly classified as under : a] SUPPORT BELTS
b] SUPPORT BRACES c] TRACTION KITS d] CALIPERS FOR POLIO PATIENTS. Q :
Please clarify whether VAT is applicable or not ? Q : If yes, at what rate ?
Thanking you in anticipation of your early reply. |
Please refer similar
notification under VAT Act available on the website. |
| 1072 |
what will be the percentage
of Vat on following things 1) Artist material such as Oil paints, colour
tubes, Canvas used by artist for drawing paintings 2) Paintings purchased &
resaled Regards Prem |
Tax rate on all items 12.5% |
| 1073 |
WE ARE AN EXPORT HOUSE, WE
EXPORT TURMERIC AND CHILLIES, BOUGHT FROM MAHARASHTRA BASED TRADERS AND
SUPPLIERS, DO I HAVE TO PAY 4% VAT, AS MY SUPPLIER SAYS HE WILL NOW CHARGE
ME 4% VAT WHICH I HAVE TO REFUND FROM YOUR DEPARTMENT IN SALES TAX
PREIVIOUSLY, THERE WAS NO TAX, NO H FORM, NO 14B FORM TO BE GIVEN, BUT
NOW I WILL BE BILLED WITH 4% VAT, IS THIS CORRECT AS I
AM DOING 100% EXPORT, NO LOCAL SALES, STILL DO I HAVE
TO BE BILLED FOR 4% VAT FROM MY SUPPLIER AND THEN I
HAVE TO TAKE REFUND |
Yes. Please refer Section 51
of Vat Act for Provisional Refund. |
| 1074 |
please reply me fast tat is
there tax on the following building material goods ?how much ? 1)asbestos
cement pipes 2)rcc pipes 3)cement pipes please reply me soon |
Pipes of all types fall under
C-72 and taxable at 4% |
| 1075 |
The Advertiser Dear Sir, I
would like to have the following clarification with respect to VAT. 1. We
are an Ayurvedic
Pharma Producer. We have to charge sales tax on our MRP, which is inclusive
of Sales tax. Our chain of distribution is as under : Company to
Superstockists, stockists, retailers and finally the consumer. 1. Whether
all parties involved in the distribution should charge VAT calculated on MRP
and take the credit for the VAT tax paid on their purchases? In effect the
parties commencing from 2nd stage will not pay any tax. Alternatively
whether the first stage seller will be charging a
tax and thereafter nobody will charge, is it so? 3. In case
where 3rd party manufacturer is involved, whether the manufacturer of the
pharma product should also charge VAT on MRP of our product. Kindly clarify.
|
Only manufacturers and
importers are to charge VAT on MRP. Please refer Trade Circular no.1 T of
2005 dt. 1.4.05 available on the website. |
| 1076 |
Whether VAT is applicable on
Comprehensive Annual Maintainance Contract? At what Rate? And how it should
be applied as at the time of receipt of contract / raising the
invoice, the material consumption is not known. The material
consumption varies as per the failure of machine and is completely known at
the end of contract period. |
1) Please refer the liflet no
109 in FAQ in Communication part on web site |
| 1077 |
PLEASE SEND US DETAIL OF WHAT
IS THE RATE OF VAT ON MEDICAL OXYGEN IP. NITROUS OXIDE IP,. OXYGEN,
NITROGEN, ARGON, HELIUM, HYDROGEN, D. ACETELYENE, CARBON DI OXIDE. & OTHER
GASES. |
Please refer the notification
for Industrial Inputs with reference to Excise Heading of the goods
mentioned. The Notification is available on the website. |
| 1078 |
PLEASE SEND US DETAIL OF WHAT
IS THE RATE OF VAT ON MEDICAL OXYGEN IP. NITROUS OXIDE IP,.OXYGEN, NITROGEN,
ARGON, HELIUM, HYDROGEN, D. ACETELYENE, CARBON DI OXIDE.& OTHER GASES.
|
Please refer the notification
for Industrial Inputs with reference to Excise Heading of the goods
mentioned. The Notification is available on the website. |
| 1079 |
Sir, Please let us know our
TIN No. Our BST And CST no as follows.
BST: 400028/S/861 dt.1.4.96 CST: 400028/C/612 dt.1.4.96 best regards. viral
engineers |
|
| 1080 |
Sir, Please let us know our
TIN No. Our BST And CST no as follows.
BST: 400028/S/861 dt.1.4.96 CST: 400028/C/612 dt.1.4.96 best regards. viral
engineers |
It will be alloted by
department in due course |
| 1081 |
Sir, Please let us know our
TIN No. Our BST And CST no as follows.
BST: 400028/S/861 dt.1.4.96 CST: 400028/C/612 dt.1.4.96 best regards. viral
engineers |
It will be alloted by
department in due course |
| 1082 |
Sir, Please let us know our
TIN No. Our BST And CST no as follows.
BST: 400028/S/861 dt.1.4.96 CST: 400028/C/612 dt.1.4.96 best regards. viral
engineers |
It will be alloted by
department in due course |
| 1083 |
is there any change in the
rate of TDS for sales tax after implimeentation of VAT |
The rate of TDS for employers
giving contracts will be notified. Please check Notifications under the VAT
Act available on the website. |
| 1084 |
We are civil contractors
located in pune & doing jobs all over india, We are buying various materials
from various states as per the requirements of sites, earlier we were
covered under WCT act & was paying 4% on works done in respective
states. What will be our tax liability under new VAT act for
the material purchased from various states & consumed in
same or different state. Also let us know under composition what will be tax
on labour component which is almost 20-25
% in most of the cases. |
For Contractors they can opt
for compositon scheme. Please refer VAT Leaflet 109 in the FAQs available in
the Communications Section of the website. |
| 1085 |
Shri. Vivek Bhimanwar Asst.
Commissioner Dear Sir, we are the manufacturer of blocks ofcement & fly ash.
Previousoly our product is under the entry A-164 & rate of Tax is @8% at par
with flyash & clay bricks on our product. Let us know the tax rate on our
product in VAT 2002 thanking you. yours shekhar padmawar |
12.50% |
| 1086 |
VAT Implementation is from
1st April, 2005. I want to know,
is it is implement on Pulses (yes/no). Does invoice format will
be changed, if yes, then what are the changes. Please explain. Thanking you
NITIN |
Pulses are tax free up to
31.3.96. From 1.4.96 taxable @ 4%. For Tax Invoice refer FAQs available in
the Communication Section of website. |
| 1087 |
what is rate of vat on crude
oil when puchased? what will the rate when it is sold? |
Schedule entry C-27. tax rate
is 4% on sales. |
| 1088 |
sir, we manufactur pvc
tubings,under which tax value does it fall,as our product is used for
packaging bags, and also used
for pvc self adessive tapes,how much tax should we charge. |
Please refer Notification for
Indl. Inputs on the website on the basis of Excise Heading applicable to
your product. |
| 1089 |
when will query no.95
displayed sir ?its really urgent. |
Replies are being sent as
early as possible. |
| 1090 |
Whether Tax Rates under VAT
for Tea are revised. |
No |
| 1091 |
Respected Sir, Ours is a
Partnership firm dealing in wall to wall
Carpets. We are under WCT Act. As well as BST Act. (I.e.
when we
take lumsum contract of supply & fixing of carpet, we have to charge
4% WCT to our customer. But if we sale only product to any customer then we
have to charge 15.30% BST.) Our purchase includes OMS/
Local Purchase, as well as we are importing carpets from Outside India.
Please give us a feedback about New Tax Structure which we have to apply. We
are confused like at what rate & how should we charge the VAT. As previously
we are in both category like WCT & BST. Now after the implementation of VAT,
at what rate we should charge tax for both works like – 01 – Supply of
Carpet (at what rate VAT should be charged?) 02 – Supply and fixing of
carpet as per requirements. (At
what rate VAT should be charged?) Waiting for your replay. |
1) Supply of carpet-12.5%
2)Supply and fixing- There is option for composition scheme. Please refer
VAT pamplet 109 available in FAQs in the Communications section. |
| 1092 |
how many photos are necessary
for fresh registration? in the form 101, at one place it asks for one and
the other it requires two. |
Two photographs are required.
Mentioned in FAQs. |
| 1093 |
Test Query? |
|
| 1094 |
Test Query. |
ignored |
| 1095 |
sir, when we got TIN number
from department or when department
issue the TIN number? |
TIN numbers are still to be
alloted. The BST RC numbers would continue as before. |
| 1096 |
test message |
|
| 1097 |
Product Calcium carbonate
falling under tariff item 2836.50.00 and 3824.90.90 has 12.5 % rate or
different. Pl enlighten
about rate. |
Rate of tax 4%. Covered by
Indl. Inputs notification. |
| 1098 |
which items are listed under
industrial inputs & packing
material & IT products |
Notifications for Inputs
aswell as I T Products are available on the website in Knowledge Centre
Section. |
| 1099 |
Presently we are paying 4 %
WCT under the composition scheme. I would like to know what is the new
provision. For jobs commenced
before 01.04.05 will the new provisional rate be applicable or can we
bill at the previous rate of 4 % ? |
Please refer FAQs regarding
Works Contract available in Communication section of website. |
| 1100 |
Gentlemen, I am a reseller of
Compressor Parts & know that I have charge @ 12.5%, for sale in Maharashtra.
My Turnover is less than
Rs.25 Lakhs per annum. I purchase within Maharashtra, outside Maharashta
(Import) & URD suppliers. I have following quries:
1. Will my sales tax registration number change?
2. Will declaration on Invoice change?
3. Am I eligible to charge composite tax? I await your valued
confirmation |
1) No 2)Yes. Please refer
FAQs regarding Tax Invoice in communication Section. 3)Pl. refer FAQs |
| 1101 |
in schedulec 72 can we get
the answer for query no.95 fast |
no |
| 1102 |
I am retailer, If my Sale
Price is Rs. 1350/- (M.R.P.) then how I
produce bill to Customer |
REtailers can opt for
composition and if you opt for composition you need not issue Tax Invoice
but a bill or cash memo .You have to pay 8* on difference between sale price
and purchase price. |
| 1103 |
please ignore this ,its for
testing --payal |
ignored |
| 1104 |
How to prepair Vat Tax
Invoice |
Please refer FAQ section
available on Web site |
| 1105 |
IF I REGISTERED DEALER
PURCHASE GOODS FROM MANUFACTURING UNIT HAVING SALE TAX EXEMPTION UNDER
PACKAGE SCHEME OF INCENTIVE & SELL IT TO HIS CUSTOMERS. HOW THE DEALER WILL
CHARGE VAT IN THE SALES INVOICE. |
Tax is to be charged on the
difference between sale price and purchase price. |
| 1106 |
Dear Sir, Ours is a
commercial printing press. We are doing print jobs
for various customers. We used to charge Works Contract Tax 4%. Will vat
change our taxation rate? How we should go for charging VAT in invoice?
|
Works contract is merged in
VAT. You pay 4% tax on printed material printed by you and get set-off on
taxes pais earlier on purchases. |
| 1107 |
1) Vat rate on
Cotton Sarees 2) What is rate of Vat if any goods wheather taxable or
taxfree purch. from Oms where Vat or sales tax is prevails 3)still all forms
of cst continue and set off like rule 43c & issue of form c for concessional
rate of purch. is to take & give prevails |
Cotton sarees
coming under entry A-45 are tax-free. If tax-free under VAT then no tax on
local sales of purchase of sarees from OMS.Purchase of taxable goods tax
rate as per prevailing schedule rate. N set-off on OMS purchases. All CST
forms would continue. Rule 43C abolished. |
| 1108 |
we want to know
tht what is the meaning of crude oil . (Petrolium product of Edibel crude
oil) suggest us & please tell us how we can take set off in edible oils.
|
1)Crude oil as
per schedule is " Crude prtrolium oil." 2) You can claim set off of VAT tax
paid on purchases and adjust in VAT tax liability in Returns and pay balance
amount |
| 1109 |
How VAT is
applicable in construction industries.? How to
charge VAT while raising Running Account bills to the party.? i.e. At what
rate? How to get credit of VAT paid on purchases? pls reply at the earliest.
Thanks and regards, Vikas Pandya |
Please see the
liflet no 109 in FAQ part in Communication on WEB SITE |
| 1110 |
Respected Sir,
Please tell me what will be the rate of VAT for product under excise tariff
heading No.- 3920.32 & 3923.90. Also please tell that when will be the
detail list of VAT rate for Industrial inputs & packaging items is going to
be published in detail i.e by excise tariff heading wise ?. |
1)excise tariff
heading No.- 3920.32 & 3923.90. Covered under Industrial Input Notification
-- rate of Tax is 4% 2) Please refer Industrial Input Notification available
on web site |
| 1111 |
KINDLY LET US
KNOW CURRENT RATE OF SALES TAX FOR FOLLOWING 1. SIGNAL CABLE 2. THERMOCOUPLE
EXTENSION CABLE 3. CONTROL CABLE 4. PVC INSULATED WIRE 5. HARNESS WIRE
|
1)What is Excise
Code in respect of your products? 1)Please Refer Industrial Input
Notification and IT Notification Available on Web Site 2) Excise Code of
ypur product is covered under Industrial Input Notification orIT
Notification. then rate of tax is 4% 3) Else 12.5% |
| 1112 |
where do I get
form 213 for closing srtock on 31-3-2005? |
Please download
from At Your Service. Form no.6. (last form) |
| 1113 |
In case of
composition scheme of retailers suppose retailer buys goods from
unregistered dealers, then is that purchase taken into account for reducing
purchase from sales and pay 8% on the difference |
1) Composition is
available on the sales against the purchase effected from registered dealer
2)Please Refer Notification on Composition for retailers Available on Web
Site |
| 1114 |
we are dealer of
mico and we used to get invoice from distributor on MRP before march 2005.
Now as our stock is lying and how we have to do the billing as vat is
implimented from Ist april.To be precise we have around 8000 items and
around 40 items are used in one job. thus it is very time consuming to
calculate the basic cost and thereafter add the vat to it. Give us an
example and answer our question. We are in confused state and we are not yet
started billing. |
1) VAT is charged
on the sale price from 1st april 2005 2) Sale price on which VAT is charged
is net of VAT tax 3) If your MRP is inclusive of VAT Tax the A) Sale Price
Add B) VAT Tax --------------------------------- Total ----------------- MRP
3) In order to derive at VAT Tax amount fron MRP Yopu may work out VAT Tax
Amount and Sale Price from MRP as Under VAT Tax ( if MRP is inclusive VAT) (MRP
X Rate of VAT tax ) / = ------------------------------ ( 100 + VAT rate) And
taxable Sale Price = MRP- VAT tax 4) You can make provision for the same in
your accounting software |
| 1115 |
We are offset
Printers.At present we are printing Publicity Materials for Pharma and
Insurance/Finance Companies. What is the VAT-tax-percentage applicable in
our case and other similar Printing Presses? These printed products bear the
names,addresses etc. of the clients and hence not "marketable items". Do we
still fall under 4% VAT Tax? |
1) Prined
Materials are covered under C- 76 and raed at 4% 2) Now there is no seperate
ACT for Works Contract . 3)Your transaction will fall under VAT Act |
| 1116 |
Sir, I want to
know the rate of tax and the procedure under composition scheme,this scheme
is applicable to which dealer, and if they can recover tax in their bill
from the vendors, and also please let us know about the return procedure,
and what about the tax if to be charged on the sales value or difference
between the purchase and sales value. Await for your reply. sanjeev
|
Please refer FAQs
in the Communications section. |
| 1117 |
What is the VAT
rule/rate of VAT TAX on sale of used Printing Machinery-a)Used Imported
Machinery & b)Used Indian Machine? |
a)12.5% b) 12.5% |
| 1118 |
if I purchase
goods on vat invoice for export how do i get the rebate. second if I sell
after purchase in maharashtra to OMS how do i bill third Purchase made OMS
and sold to Mumbai full tax of 12.5% to be charged ? Forth goods for exports
any rebate formally 14B form now ? |
1) being an
exporter .. you will get full rebate of VAT tax paid on purchases in respect
of good exported 3)If you purchase goods paying VAT in maharashtra and sale
ti OMS , you can claim full rebate of VAT tax paid on said purchases 4)In
case you are purchasing goods from OMS and thereaftyer selling the same in
Maharashtra .. you are requried to pay VAT tax as applicable. 5)In case you
are purchasing goods from OMS and selling the same by transfer of documents
while the goods are in transit ( 6(2) sales under CST), then this
transaction is under CST , and you are not requried to pay tax provided you
produce C from from purchaser and E-i from from supplier along with dispatch
proof |
| 1119 |
How do i decide
VAT rate for my product Can customer say that being his capital input i
should charge only 4% |
1) You are
requried to decide the VAT rate as per shedule. 2)Your Customer can claim
the rebate of tax paid ( irrspective of any rate) on you sale as per
provisions of ACt and Rule |
| 1120 |
sir in case of
composition scheme as mentioned that dealer need to pay tax @ 8% on
difference between purchase and sale.sir what does this mean. like is it
sale less purchase or purchase less sale. as in initial years sale is always
less than purchase it means there will be -ve tax.and if it means purchase
less sale. in that case if margin is too high then also tax will come -ve.
so please explain me with example calculation of tax in CVomposition scheme
thank you very much |
The tax is to be
chrged only if sales are more than purchase, on the difference. |
| 1121 |
|
|
| 1122 |
Please let me
know for the exports , if we have to pay VAT or NOT ? Is the N14 B still
existing ? I await your reply. Thanks, Vijay |
No tax on
exports. There is no form N 14 B under VAT Act. You can claim set off of tax
paid on purchases. |
| 1123 |
we want to know
what is the rate of tax on nylon/artsilk/cotton/polyester/silk sarees and
fabrics. |
1) In case of
Fabrics , if fall under First schedule to the Additonal Duty of Excise then
-- No Tax 2) Else --12.5% |
| 1124 |
Dear Sir, I
hereby submit following query A dealer purchases locally i.e. from
Maharashtra by paying VAT @ 12.5% and resells the same to dealer in other
state against CST 4%. Is he entitle for refund of the difference amoun as he
was under rule 43C of BST Rule? |
1) Yes he is
entitled for differential amount og 8.5% . 2) He has to effect CST sales
against C forms |
| 1125 |
How to calculate
VAT on MRP? Please Explain with example. We are dealing with motor parts.We
have same MRP price list for all states. |
1) Is your MRP is
Inclusive if VAT Tax ? 2) If so... VatTax =(MRP X VAT rate)/(100 +VATRate)
Taxable Sale Price = MRP - VAT Tax 3) Accordingly you may make provision in
accounting software |
| 1126 |
we are
manufacturer of jequard chadders & terry towels under small scale unit .
please inform about vat |
1)Please
Notification for eady made Graments and Articles of personal wear, clothing
accessories, made up of textile articles Available on Web Site 2) Excise
Code of your product is mentioned under said Notification then rate of tax
is 4% |
| 1127 |
we are
manufacturer of jequard chadders & terry towels under small scale unit .
please inform about vat |
1)Please
Notification for eady made Graments and Articles of personal wear, clothing
accessories, made up of textile articles Available on Web Site 2) Excise
Code of your product is mentioned under said Notification then rate of tax
is 4% |
| 1128 |
goods
manufactured by exemption units are sold through TRADING CHANNELS tax can be
collected on value added by each channels ? |
Please refer FAQs
in the Communications Section of the website. |
| 1129 |
whats the status
of vat on high seas sale in maharashtra state |
1) Hidg Sea sales
are goverened by CST act and not VAT Act |
| 1130 |
May i Kindly know
rate of tax on Manufacturing Dot Matrix Printer cassettes ribbon. Printer
cassettes are used in computer dot matrix printers for printing purpose.
|
1) Please refer
notification for IT product which is available on web site 2) rate of tax is
4% |
| 1131 |
Please supply me
the list of IT Products & Industrial imputs. |
It is available
on WEB site ( in Knowledge Centre part) |
| 1132 |
We are retail
traders in Rexine- Cotton Coated Fabrics what is the VAT Rate app;icable to
us |
What is the
Excise Tarrif Heading? If your goods are covered by 1st Schedule to
Additional Duties of Excise Act then they will be Tax Free. |
| 1133 |
COMPOSITION FOR
RETAILERS AS PER NOTIFICATION "8%OF TOTAL SALES" AS PER YOUR ADVERTIMENT IN
ECONOMIC TIMES "8 % ON DIFFERENCE OF THE TOTAL OF ALL SALES AND OF PURCHASES
" PLEASE STATE CORRECT POSITION AS PER ACT |
Please refer the
notification carefully. The tax rate of 8% is on the difference between
sales price and purchase price. |
| 1134 |
Dear Sir, This is
regarding Schedule C 54 (Industrial Inputs). Can you please confirm the VAT
% on the following: 1.Titanium Dioxide: ITC HEADING: 28.23 00 10 falling
under chapter:28.23 2.Polyvinyl Alcohol: ITC HEADING: 39.05 30 00 falling
under chapter:39.05 Regards |
28.23--4%
39.05--4% 30.00--12.5% |
| 1135 |
i want to know
about the vat to be charged on asbestos cement pipes and fittings,stoneware
pipes and fitting,r.c.c pipes and covers, and sanitary ware |
For all types of
pipes and pipe fittings refer Schedule Entry C-72. Sanitary ware -tax rate
is 12.5%. |
| 1136 |
let me know how
much vat will b applied on 1> STONE WARE PIPE 2>R.C.C PIPE AND COVER
3>ASBESTOS CEMENT PIPE 4>SANITARY WARE 5>TILES 6>CAST IRON COVERS
|
All types of
pipes-4% Pipe covers, tiles,sanitaryware,C. I. covers- 12.5%. |
| 1137 |
Please mail me
the folloing formats. 1. Format of Opening Stock. 2. Format of Sales &
Purchase Register. 3. Effective of Credit/Debit Note. 4. VAT Return Format &
other Required Details. |
Please refer
forms in the At Your Service Section of website. You can download the forms. |
| 1138 |
Dear Sir, We are
dealers in chemicals (not importers). We are registered with BST and CST
since long. Our sales is above Rs.5 lacs but below Rs.50 lacs. And we would
like to opt for the VAT scheme and not composition scheme. Our sales are not
on retail basis, and we will be issuing tax invoices. Do we need to inform
Sales Tax Authority about our option of VAT. How do we do this. Regards
|
1) YOU can opt
for VAT scheme , there is no need to intimatr department |
| 1139 |
We are buying
equipments from maharshtra state and selling out side maharashtra. Before
01.04.2005 we were buying under Form 14 @ 4% S.T. & selling by charging 4%
C.S.T. againstForm C. Now under VAT Act, Form 14 has been discntinued and
hence we need to pay VAT @ 12.5%, and continue charging 4% C.S.T.against
Form C. This will result in sustancial blockage of funds, which will qualify
for refund.Can you please let us know how fast can we receive the due refund
so that we are not short of funds, which will hamper our businees. Please
also let us know the procedure threof. |
Your problem will
be forwarded to the appropriate authority for consideration. |
| 1140 |
One of my Client
deals in 2nd Hand Used Chemical Equipment ans Storage tanks What will be the
rate @ which VAT will be Applicable?Does the Rules & Rate of VAT for 2nd
hand CAR DEALER as Mentioned in your Press Note Apply to this Assesee?
|
No. The rules for
car will not be applicable. He should be treated like any other trader. |
| 1141 |
Dear Sir, A
dealer is convered under package scheme and is holding entitlement
certificate .By the virtue of entitlement certificate, a dealer is enjoying
deferred sales tax payment Under new MVAT Act , a dealer holding entitlement
certificate have to give a declaration in prescribed form. On going through
the content of such declaration it understood that the given format of
declaration is meat only for the dealer holding entitlement certificate and
enjoying exemption from payment of sales tax. Kindly let us know the format
of declaration to be given by dealer holding entitlement and enjoying
deferred sales tax payment. Regards Manoj |
The deferment
dealer should give declaration as in case of a normal dealer. |
| 1142 |
We are a
Franchisee of Mrf tyre retading in PCTR & conventational now you are
requested to kindly explain wether we can avail 100% tax paid on purchases
as a set off & on sales side our tax liability is nil.how to get the refund
of set off availed on purchases.or is athere any tax slab on sales side?
please explain particular case of Tyre retrading |
Your query is not
clear. Are youe Entitlement Certificate holder? |
| 1143 |
We are under
backward area of Karad(Satara)and were getting the goods with in Maharashtra
under BC form. Now BC form is withdrawn, so what will be our position. There
is no vat on our final product- cotton fabric to offset. Please advise.
|
You will get
refund of tax paid on purchases. Please refer Section 51 of the VAT Act. |
| 1144 |
what should we do
about goverment sales.erlier we made the sales against the h form pl clarify
regards |
All sales to GOVT
is taxable at applicable VAT rates as per schedules. No sales against Forms
under VAT |
| 1145 |
we have dealer in
iron and steel(HR Steel & HR Coils)we purchase the goods from exempted area
in maharashtra and sale the goods in localy in maharashtra how can we charge
the vat pl explain in breif |
Please charge VAT
on the difference between sale price and purchase price of goods. |
| 1146 |
I am an dealer of
Aluminium Composite Panels.Its a building and construction material used for
interiors and exteriors of Buildings, Malls ,Shopfront, Hotels..etc. Kindly
tell me what rate of tax is eligible for my product. And if i import, which
bracket of tax do i fall in and what all taxes am i suppose to pay
|
Tax Rate is
12.5%. |
| 1147 |
Remindar 2
Respected Sir, we are the manufacturer of below mentioned prodacts Please
inform us what was the vat tax below mentioned industrial inputs PP/HDPE
Bags, LDPE/LLDPE Bags & Sheets, &tarpulins Thanks & Regarding Mahendra
|
Please check
industrial inputs notification available on the website. The goods have been
notified with reference to the Excise Tarrif Headings. |
| 1148 |
How about the
set-off / refund of general expenses expended for business purpose. Example
- Stationery Purchased with VAT levied. Pls also mention what kind of input
VAT not set-off for general expenses |
Please refer Rule
52 and Rule 54 for set off provisions in the VAT Rules available on the
website. |
| 1149 |
I am trading in
Tools & Hardwares, buying mostly from local dealers and supplying the items
to manufacturing companies or Electrical contractors.My yearly sale is below
2 lakhs. Kindly let me know if I have go for registering my Proprietory
firm. Under BSA, I hold registration B S T and C S T earlier. Please reply
by email |
You need not get
Registered under VAT. |
| 1150 |
we are preparing
bedsheet & pillow covers from 100% cotton fabrics. I would like to know what
% of VAT should we charge for MAHARASTRA & for out of MAHARASTRA
|
In Maharashtra
-4%. Out of Mharashtra sale against C form -4%. |
| 1151 |
1)WE HAVE TRADING
IN STEEL BUSINESS CAN WE CLAIM THE VAT ON PROFIT MARGIN PL SUGGEST?2) PL
SUGGEST WHICH BOOK WE SHOULD BUY FOR COMPLETE KNOWLEDGE? |
For traders tax
is to be paid on sales and set off is to be claimed of taxes paid on
purchases. VAT on the margin can be paid only if purchases are from
exemption units. Please refer website. No books have been printed till date. |
| 1152 |
What are the
forms available for exporters. They have to continue to issue of Form N14B
or is there is an alternate from issued. Regards Nikesh |
1) there is no
Form 14B under VAT 2) You have to sale goods after charging VAT 3) Exporter
will get rebate of the said VAT tax |
| 1153 |
We are in the
business of Imports of Pharmaceutical Bulk Drugs, Cosmetics Raw Materials &
Animal Feeds Supplements from different countries. For the clearance of
imported goods we generally purchase DEPB / DFRC / ADVANCE LICENSE. from the
market. The Sellers of the above licences, issue us tax invoice showing 4 %
VAT TAX separately. With regards to the above, we have the following
queries. 1) Can We claim the 4 % VAT TAX charged in the Tax Invoice as set
off. against our sales tax collection on account of sales of Bulk Drugs? 2)
What if the item sold by us is Animal Feed Supplement, as there is no sales
tax on Animal Feed Supplements. i.e. can the VAT charged to us by the seller
of the import licence, be claimed as set off in this case? 3) What is the
VAT TAX applicable on Cosmetics Raw Materials? Kindly clarify & deeply
obliged. |
Please refer
Rules 52 and 54 of VAT Rules available on the website. |
| 1154 |
i am a
govt.supplier kindly let me konw what is about h form and what are the
notification no in this matter |
Now there is no H
form. You have to charge tax as in case of normal sales. |
| 1155 |
Official gazette
issued by State Govt. for Industrial inputs & packing materials.
|
Available on WEB
SITE |
| 1156 |
I am Exporter of
Agricultural items such as Food Grains, Spices, Pulses,De- Oiled Cakes,Oil
seeds.I purchase the goods from Maharashtra as well as outside Maharashtra
for Export only.Do I have to first pay VAT on these items and then claim
refund after making Export or I can Export these items without paying VAT
Tax against H Form or what?Pls Clarify in detail. |
1) NO VAT is
applicable on Exports 2) You can claim set-off of VAT piad on purchase of
goods exported 3) You can effect sales against H form under CST without
paying any tax |
| 1157 |
What will be the
liability of tax under vat, if a registered dealer has stock as on
31/03/2005 containing goods (diamonds)purchased against Form 13A? Whether
any purchase tax has to be paid, if it is not resold bebore 31/12/2005?
|
1) sales of all
goods from 1st april is taxed as per VAT Schedules 2) If purchase of the
goods before 1st April and it is against form 13A, then you will not get
set-off if the said goods are sold before 31-12-2005 |
| 1158 |
Sir,We trade in
Rubber Balloons and Small toys mainly consumed by poor children.Previously
such goods were covered under Schedule C i.e. 4% along with the entry Sports
goods but in new schedule toys/balloons are omitted and thus covered under
schedule E i.e 12.5% this will really make the products costlier to the
weaker section of the society. |
Your suggession
will be forwarded to the appropriate authority for consideration please. |
| 1159 |
WE ARE
MANUFACTURRING BRAZING ALLOYS IN RODS & FOIL THESE ALLOYS ARE MIXTURE OF
SILVER , COPPER , ZINC , NICKEL , CADMIUM .ETC ELEMENTS KINDLY ADVICE VAT %
UNDER WHICH WE SHOULD SALE THIS MATERIAL. PLEASE EXPLAIN SCHEDULE &
NOTIFICATION IF ANY . |
Please refer
Schedule entry B-2 and Notification about non ferrous metal alloys. Both
Schedule and Notification are available on the website. |
| 1160 |
We are Authorised
Dealers in Mumbai for Hi-tech Disinfectants used mainly in Hospitals to
Disinfect Floors / Operation Theatres and Surgical Instruments after use. We
get supplies from Exempted Zone of Daman (Union Territory of Daman-Diu-Goa)
QUERY: 1) WILL OUR SUPPLIERS CHARGE 4% CST ? 2) IF YES CAN WE RECOVER 4%
FROM OUR CUSTOMERS? 3) DO WE CHARGE 4% MST (VAT) CLASSIFYING THE ITEM UNDER
CHEMICAL FORMULATION IN LIQUID FORM UNDER MAJOR HEAD OF INSUTRIAL INPUT OR
DO WE CHARGE 12.5%. |
1) What is Excis
e Code of your comodity? 2) If it is mentioned in industrial input
notification the the rate VAT is 4% , elae 12.5% 3)All inter state sales is
taxable at 4% against C forms 4) you can charge CST at 4% on OMS sales
against C forms and claim set-off of VAT paid on corrosponding purchases |
| 1161 |
1. for
Exporter,Purchase from a URD Purchase Tax has to be paid and then claim
refund from deptt.Is it right ? |
There is no
provision to levy Purchase Tax under Vat Act.So no Purchase Tax and no set
off. |
| 1162 |
if a purhcase
goods from RD of Rajasthan, Who had imported from out of india and goods are
arrived at bombay port, and he delivers goods in bombay.I want to sell
directly in delhi, what tax will be charged to me from my purchase and what
tax to be charged by me to my seller |
If your supplier
gets goods cleared from Customs and sells to you, he should charge VAT while
selling to you. If you are taking delivery in Mumbai and selling to Delhi
dealer, then you should charge CST. |
| 1163 |
we are in the
business of domestic electrical wires and would like to know rate of VAT to
be charged. matter is most urgent |
12.50% |
| 1164 |
Is is necessary
to Show VAT Seperately on every invoice or bill? Or we can show the Bill as
INCLUDES VAT if the purchaser does not necessarily need a VAT invoice.
|
1) yes , if
purchaser need not have VAT Invoice you can issue the invoice showing sale
price only |
| 1165 |
please sendus vat
act of 2002, detail of work contract act so that we can charge to party
under vat |
IT is available
on WEB SITE |
| 1166 |
Dear sir, please
let me know rate at which VAT will be applicable for fallowing goodsm as
thease products are not mentioned in list 1)Organic fertiliser 2)Soil
Conditioner (Fly ash based) 3)Neemcake based Soil conditioner/organic
fertiliser 4)Neem seed powder |
Please refer
Schedule entry no.C-34 in the Rate Schedule on the website. The fertilizers,
insecticides etc. are taxable @ 4%. |
| 1167 |
we are mfg. of
textiles chaddars & towels upto now we are exempted from salestax and excise
duty what about vat |
Please refer to
notification on Readymede Garments and Articles of personal wear. If excuse
code of ypur product is mentioned in it then rate of tax is 4% , Else 12.5% |
| 1168 |
Dear Sir, We are
covered under Central Excise Tariff No. 59.03 i.e. Coated Textile Fabrics.
Please let us know our status as far as VAT is concerned. Awaiting for your
earliest reply. |
1) whether there
is additional duty of excise levied on your product 2) if Yes then rate of
tax is NIL |
| 1169 |
CAN I KNOW THE
VAT RATES FOR FOLLOWING ITEMS BATTERIES OF MOBILE PHONES CHARGERS OF MOBILE
PHONES HANDS FREE KITS OF MOBILE PHONES CAR HANDS FREE KITS OF MOBILE PHONES
BLUE TOOTH - WIRELESS HANDS FREE FOR MOBILE PHONES COVER OF MOBILE PHONES
|
1) Please refer
IT products notification . If your products are mentioned in it, then rate
is 4% 2) else 12.5% |
| 1170 |
WE ARE
MANUFACTURING BRAZING ALLOY IN SILVER . SO MANY MATERIALS ARE MANUFACTURING
50 %& ABOVE % SILVER AND OTHER ELEMENT MIXTURE WHAT WILL BE THE VAT % ?
PLEASE CLARIFY THE SECTION |
Please refer
Schedule Entry B-2. If your product is covered by this entry, then rate of
tax is 1%. |
| 1171 |
After applying
VAT on medicines, how will be working on medicines as inclusive & exclusive
M.R.P.? And will apply tax on free items? please confirm it urgently.
|
In case of
medicines only Importers and manufaturers are liable to pay tax on MRP.
Nodistributors, Rtailers are liable to pay tax. Please refer Trade Circular
1T of 2005 dt. 1.4.05 available on the website. |
| 1172 |
i am
pharmaceutical distributor .i am holding stock of 1)Normal Human serum
Albumin 2) Anti-Haeomophilic Factor Concentrate (VII & IX) which was
purchased from registred dealer at 0% sales tax as it was tax free as it was
under life saving drugs before 1st April 2005.Now it comes under scedule C @
4%. how should we bill the customer? Wheather can we charge tax ? if
chargebal then on M.R.P? your circular 1 T of 2005 dtd 1/04/2005 prohibit us
from collecting tax. kindly guide us. |
Pharmaceutical
distributors are not allowed to collect tax on sales and not allowed to
claim set off. Please go through the Trade Circular carefully. |
| 1173 |
respected sir
recd reply of query no521 in which you have replied that manufacturer will
not get the set off for the purchase from exemption holder than why shuld
any one buy from such exemption holder and what will be the benefit of
exemption .whether it is not better to go for defferal scheme.whether govt.
is going to allow all the exemption holder to go for deferal scheme.
pelese,if possible reply may be sent to my email because it is very
difficult to find out my quary on answer to query site.thanks fanish
|
Set off is
available if tax is paid on purchases. If tax is not paid there will be no
set off. The goods form exemption Unit will be cheaper since no tax is
charged. There is nothing to worry. |
| 1174 |
what will be the
sales tax on blood and plasma products like Human albumin , Anti-Haeomophilic
Factor Concentrate (VII & IX) |
Blood and blood
plasma is covered by Schedule entry A-28. These products are Tax Free. |
| 1175 |
We are printing
house, we print visiting cards, etc . can you pls let know what % of VAT we
should charge aou client. hope to here from you soon thanks regards santan
Vitkar |
All printed
matters are taxed at 4% |
| 1176 |
What are the
items included as under... "54 Industrial Inputs and packing materials as
may be notified, from time to time, by the State Government in the Official
Gazette." |
Industrial Inputs
and packing materials Notification is available on WEB SITE |
| 1177 |
what are the
rates for the following.. 1. Polythene / Plastic tubing, sheets, bags 2.
HFPE fabric 3. HDPE tarpaulines regards manoj |
1) What is Excuse
code of your products? 2) please go through the Industrial Input
noitifications avcailable on WEB SITE 3) If Excise cod of your product is
mentioned in that notification then rate of tax is 4% 4) else 12.5% |
| 1178 |
Whether a dealer
in copy rights would be eligible for set off of tax paid on the purchase of
copy rights - in reference to rule 58(g) |
Please refer Rule
52 and other relevent Rules. If one is purchasing and selling Copy Rights,
he will get set off as per the Rules. |
| 1179 |
We are buying
plastic scrap and re-processing the same and manufacturing plastic granules.
Let us know the tax rate applicable |
1) What is excise
code of you raw materials as well as manufactured goods? 2) If these fall
under Industrial Input notification the rate of tax is 4% 3) else 12.5% 4)
You have to charge VAT tax on sales at applicable rate and you are entitled
to claim set-=off of VAT atx paid on purchases |
| 1180 |
A main contractor
is having a works contract of 100 of which 60 is given by way of
sub-contract. Both want to go under composition of 8%. Can the main
contractor charge 100 + 8 = 108 and subcontractor charge 60 + 4.80 = 64.80.
In this case what is the setoff to the main contractor. In the alternative,
can the main contractor charge 40 + 3.20 = 43.20 & sub contractor charge 60
+ 4.80 = 64.80. In this case, how will main contractor prepare bill 100 +
3.20 = 103.20 ?? |
Either you or the
sub-contractor can account for VAT and claim set-off. The person not
accounting for VAT must possess an exemption certificate issued by the
person accounting for VAT. Please refer FAQs available on the website for
further details. |
| 1181 |
VAT Rate on
Enamelled Copper Wire 8544.11.10 |
Please refer
Notification about nonferrous metals available on the website. Copper wire
which comes under the Central Excise Heading 74.08 is covered by the
notification and tax rate is 4%. |
| 1182 |
|
ignored |
| 1183 |
I am
manufacturing rcc pipes. For which i am using cement, steel and stone dust
as a raw material. Cement and stone of various sizes and steel having
different vat % rate. So what vat rate is applicable for rcc pipes.
|
Alltypes of pipes
are taxed at 4% |
| 1184 |
What are notified
Capital Goods. |
Notification is
available on WEB SITE |
| 1185 |
Kindly give exact
URL of Transitional Relief Claim form 213. Form 213 available for download
under Forms/Vat is appear to be deferent, please check |
vat.maharashtra.gov .in in the section provided for forms |
| 1186 |
You have
mentioned in answer to a query that rebate will be available for VAT tax
paid on goods exported. What are formalities for getting the rebate and the
time limit for getting the same? |
1)You have to
claim it in return reqiried to be filed with department 2) Rebate of VAT tax
paid on purchases against which VAT INVOICE are issued by supplier is
granted 3) You can adjust this rebate against your VAT liability on sales
other than export nad pay balance refund 4)If ther is no liability and
refund is due to you , there is provision for provisional refund in the ACT |
| 1187 |
Medicine
manufacturer sales to wholesaler and charges vat on mrp. 1] if 10 sale + 2
free scheme is billed. whether vat is required to be paid on free scheme
units also? 2] wholesaler is selling the medicines to retailer, whether he
has to show vat separately in bill or price per unit is inclusive of vat? 3]
if wholesaler has purchased 12 units of medicines by paying vat on all the
units and afterwards he sells the same with 10 sale + 2 free scheme unit.
how can he recover vat paid on purchase of free units? should he show vat
separately? |
Please refer
Trade Circular no. 1T of 2005 dt. 1.4.2005 available on the website. |
| 1188 |
|
|
| 1189 |
what about setoff
if sales to dealer outside state. what about setoff if purchase is from
dealer outside state |
1) If goods
puirchased from registered dealer in maharashatra aftyer paying VAT ( Tax
Invoice) anf sold outside state the set-off of VAT tax paid on purchases can
be claimed 2)1) If goods puirchased from outside maharashatra and sold
locally then set-off of tax paid on purchases is not granted |
| 1190 |
what is law of
c-54 for packaging materials?Also give me list of concern packaging
materials? |
C-54 is a
Schedule entry for Industrial Inputs and Packing Materials. Please refer
Notification under this entry, available on the website, to know goods
covered by this entry. |
| 1191 |
Do we require to
pay VAT on export goods? If yes then how the refund can be claimed.
|
1) There is no
VAT Tax on export 2) Exporter can claim refund of VAT tax paid on purchase
of goods exported |
| 1192 |
Does video
compact disc(VCD) & digital video compact disc(DVD) pre-recorded with
Film/songs fall under IT-product category there by falling under VAT 4%
category? |
1) Please go
through IT product notification. 2) If Excise code of your product is
mentioned in that notification the rate is 4% 2) else 12.5% 4) You product
is not covered in that notification .. rate 12.5% |
| 1193 |
Dear Sir, Please
let me know vat liability (of manufacturer)for doing job work of other
registered dealers who has sent his raw materials for doing job work
|
Rs. 500000/- |
| 1194 |
Thanks for your
response to my query However, When I went to register the WCT Number in
Mar05 (last month), Department officials advised me to get BST No. as well,
to avoid applying again under VAT regime. If minimum turnover was the
criteria, then Department should have stopped accepting Voluntary
Registrations under BST / WCT atleast in the last month (i.e Mar05), if not
before. If the BST & WCT nos. both are cancelled, then shall we get Rs.
5,000/- paid for voluntary regn. back? Awaiting your positive response on
the matter. Thanks, Vinod Dasani To, Mr. Vinod H Dasani, Youe Query::->We
have got the Voluntary Registration under BST & WCT Act on 17th Mar 2005 and
there is no turnover of Sales / Purchase during the year 04-05. Whether we
need to apply afresh under VAT? Kindly let us know the procedure involved.
Thanks & Best Regards, Vinod Dasani Reply::->since your turnover is nil your
registration will be cancelled and you need not to apply for registration
under vat |
In your case you
need not apply for Registration under VAT Act. If you wanr to get rgistered
voluntarily, there is no any deposit. Please refer FAQs available on website
for details. |
| 1195 |
Sir please answer
following query : Can i sell different vat tax rate items in one single tax
invoice ? If yes |
