Vat Rate for Submersible pump Starter & Spares

[Ranjith KumarK]

Dear Sir,

Please let us know the vat rate for Submersible pump Starter & Spares.(up to 7.5 Hp)

Regards,

Ranjith Kumar K

[YAGAY and SUN]

It is 5%. Please check

ACAAR_46 (15_16)

29/04/2016

CT Department - Authority for Clarification and Advance Ruling - 'Rate of Tax on 'Agricultural Portable Pump Set'' - Clarification - Regarding.

.

[Ganeshan Kalyani]

The advance ruling decision is applicable to the applicant.

[YAGAY and SUN]

It is not persona, such DDQs are REM.

AI Summary

VAT classification for submersible pump starters and spares affirmed; advance ruling held applicable to the applicant.
Determination concerns the applicable VAT classification and tax rate for submersible pump starters and spare parts for motors up to 7.5 HP; advisers state the applicable VAT rate is 5% and reference an earlier departmental advance ruling which is applicable to the applicant.