Vat rate on Bread crumbs in Delhi & Haryana

[S.C. WADHWA]

Dear Experts,

Please see your reply in ID 108359 where as you have mentioned Delhi Vat rate 5% and exempt in Haryana. I send my query vide ID 380534 as under:-

When rate in haryana is exempt at B!0 then it should be exempt in Delhi as mentioned same language at sr. no. 3 in schedule 1 in Delhi Vat Act (Bread except pizza bread) Is it right. Please confirm.

Regards,

WADHWA

AI Summary

VAT treatment of bread crumbs: identical schedule language raises question whether Delhi should match Haryana's exemption. Whether the VAT treatment of bread crumbs should be uniform across jurisdictions when statutory schedule language is identical is in question. A prior response recorded a five percent VAT rate in Delhi but an exemption in Haryana, although both places use comparable schedule wording for 'bread (except pizza bread)'. The query asks whether the Haryana exemption classification necessarily requires the same exemption in Delhi given the same descriptive entry in Schedule 1, and seeks confirmation of correct VAT categorisation for bread crumbs under each Act.