Vat on Consumption of materials on providing maintenance services on immovable property

[Anup Kumar Grover]

A company maintaining and providing cleaning services and used some house keeping materials for that, whether company is liable for VAT on value of goods used or supplied for providing such maintenance services?

 

[YAGAY and SUN]

Under New Composition Scheme under DVAT Act you are liable to pay the tax. Refer Notification No. .3(13)/Fin.(Rev-I)/2012-13/dsvi/180/ Dated the 28-02-2013 for details.

AI Summary

VAT liability on consumed materials: service providers must include value of used goods under composition scheme and pay tax accordingly.
Service providers who consume housekeeping materials while supplying maintenance and cleaning services for immovable property are liable to pay VAT on the value of those goods under the applicable composition scheme, governed by the composition notification and its procedural framework.