rechargeable flash lights

[kavita agarwal]

Could you please suggest me under which schedule the same will be come under DVAT and the tax rate too. It will be  a great help to me.

[YAGAY and SUN]

This item has not been classified in any tax schedule of DVAT Act.  Hence, by default it would fall under residuary tax schedule and would attract 12.50 percent tax.

Further, you may also get the clarification from the DVAT Department by submitting the application inprescribed format DVAT-42 and on deposition of fees for the same.

AI Summary

Residuary tax schedule: rechargeable flash lights treated as residuary VAT items; seek formal clarification via prescribed application. Rechargeable flash lights are not listed in the VAT schedules and therefore fall under the residuary tax schedule, attracting the residuary VAT rate. A formal clarification may be obtained from the tax department by submitting the prescribed application (DVAT-42) and paying the required fee.