Vat on Sale of OLD DG-SETS.

[DHARMENDRA SINGH]

Dear Experts,

Please advise VAT applicable on sold our old DG-Set. If applicable which rate under Haryana vat.

[YAGAY andSUN]

Dear Dharmendra,

Since, DG sets are unclassified item under the HVAT Act, 2003, therefore, rate of tax would be 12.50 percent +Cess as applicable on sale of old DG Sets.  This aspect has been clarified in Bhaskar Genset, Gurgaon and Apple Genset, Faridabad, determining the disputed question by the HVAT Department.

Regards

Team YAGAY & SUN

(Management & Indirect Tax Consultants)

AI Summary

VAT on Old DG Sets: Unclassified Items Taxed at 12.50% Plus Cess Under Haryana VAT Act, 2003 A query was raised regarding the VAT applicable on the sale of old DG sets under the Haryana VAT Act, 2003. An expert responded that DG sets are considered unclassified items, subject to a tax rate of 12.50 percent plus applicable cess. This clarification is based on precedents set by the HVAT Department in cases involving Bhaskar Genset and Apple Genset.