Is delhi vat applicable on shipping, commission, packing etc

@ Mr. Neel

You have to charge VAT on Basic Item Cost i.e., Rs. 1000 , Not on total invoice value.

You can charge VAT on Cost of packing materials (Not on Packing Cost) if they were taxable under DVAT Schedules, otherwise you can't charge on packing material. But you should ensure that the packing materials on which you either claim input or either charge VAT must be shown in your Registration Certificate, if not then amend DVAT -07 or Revised DP-1.

Yes the same rules apply on CST as DVAT (except in case of Concessional Sales).

In Case of Concessional Sales, You must ensure proper sale procedure like with proper documents like Carrier Slip i.e., Movement of Goods must be there.

Regards 

Piyush Tanwar

Semi Qualified CA

Taxation and Audit Consultant

Mobile : +91 9717468521

Email : capiyushtanwar91 @ gmail.com; imcoolpiyush.tanwar @ gmail.com