Gujarat vat
This query is : Resolved
18 November 2013
HELLO ALL
PLEASE PROVIDING FOR ME VAT TAX RATE ON
EMBROIDERY MACHINE AND EMBROIDERY SPARE PARTS
ALSO PLEASE PROVIDING VAT RATE ON TEXTILES MACHINES LIKE RAPIER, JACKAD AND LOOMS AND RELATED SPARE PARTS
IN GUJARAT VAT ACT
PLEASE PROVIDING FOR ME VAT TAX RATE ON
EMBROIDERY MACHINE AND EMBROIDERY SPARE PARTS
ALSO PLEASE PROVIDING VAT RATE ON TEXTILES MACHINES LIKE RAPIER, JACKAD AND LOOMS AND RELATED SPARE PARTS
IN GUJARAT VAT ACT
18 November 2013
2. The application for determination has been made in the prescribed format
DVAT-42 and the requisite fee of Rs. 500/-, paid through Draft No. 426717 dated
17.3.06.
3. The applicant is engaged in the business of import and sale of embroidery
machines, its parts and accessories and it is registered with the Sales Tax
Department since 2002. The applicant has been charging tax on the sale of
embroidery machines and their parts and accessories @ 12.5% by treating the
same as general and unclassified goods but some of the dealers are charging tax
@ 4% on the same item. In view of the above confusion about rate of tax the
applicant has approached this Court.
4. Sh. Bhatia appeared on behalf of the applicant has reiterated the grounds
of the application of determination and argued that as per entry No. 61 of IIIrd
Schedule of the said Act, the embroidery machine is nothing but a special type of
sewing machine, therefore, the rate of tax on embroidery machine including its
parts and accessories should be taxable @ 4% being covered under the said entry.
He has further argued that if the said entry is not applicable for embroidery
machine and its parts than the entry No. 86(vi) of IIIrd Schedule of the said Act
i.e. machinery for textile industries including hosiery other than jute is applicable.
As such the embroidery machines and its parts should be taxable @ 4%.
DVAT-42 and the requisite fee of Rs. 500/-, paid through Draft No. 426717 dated
17.3.06.
3. The applicant is engaged in the business of import and sale of embroidery
machines, its parts and accessories and it is registered with the Sales Tax
Department since 2002. The applicant has been charging tax on the sale of
embroidery machines and their parts and accessories @ 12.5% by treating the
same as general and unclassified goods but some of the dealers are charging tax
@ 4% on the same item. In view of the above confusion about rate of tax the
applicant has approached this Court.
4. Sh. Bhatia appeared on behalf of the applicant has reiterated the grounds
of the application of determination and argued that as per entry No. 61 of IIIrd
Schedule of the said Act, the embroidery machine is nothing but a special type of
sewing machine, therefore, the rate of tax on embroidery machine including its
parts and accessories should be taxable @ 4% being covered under the said entry.
He has further argued that if the said entry is not applicable for embroidery
machine and its parts than the entry No. 86(vi) of IIIrd Schedule of the said Act
i.e. machinery for textile industries including hosiery other than jute is applicable.
As such the embroidery machines and its parts should be taxable @ 4%.
18 November 2013
THANKS SANTOSH
SIR THIS IS DELHI VAT POSITION WHICH IS YOU ARE DISCUSSION WITH ME. AND IF YES SIR I AM ASKING THE RATE OF VAT FOR ABOVE QUESTION IN GUJARAT VAT RATE
SO PLEASE KINDLY RESOLVED OF MY QUERY IN GUJARAT VAT RELATED
SIR THIS IS DELHI VAT POSITION WHICH IS YOU ARE DISCUSSION WITH ME. AND IF YES SIR I AM ASKING THE RATE OF VAT FOR ABOVE QUESTION IN GUJARAT VAT RATE
SO PLEASE KINDLY RESOLVED OF MY QUERY IN GUJARAT VAT RELATED
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