GVAT items included under scheduled rates of 5% and 15%

[Bhalchandra Ramdasi]

Respected Sir,

 

Which items are covered under scheduled rate of GVAT under 5% (4+1) & 15% ( 12.5 + 2.5). like electrical, mechanical, civil etc.?

AI Summary

Clarification on GVAT Rates: Items default to 15% if not listed under 5% rate; check schedules and DDQs. A query was raised regarding which items fall under the Gujarat Value Added Tax (GVAT) scheduled rates of 5% and 15%, specifically inquiring about categories like electrical, mechanical, and civil items. The response advised checking the GVAT tax schedule, noting that if items are not specifically listed under the 5% rate, they default to the 15% residuary tax rate. It was also suggested to review tax schedule notifications and Determination of Disputed Questions (DDQs) for further clarification.