sir i want to know service tax  and vat tax in building material like cement , aggrigate, sand ,sariya in uttar pradesh india

[Guest]

sir i want to know service tax and vat tax in building material like cement , aggrigate, sand ,sariya

[Himansu Sekhar]

The question needs more elaboration. Moreover s.tax is not levied on materials. It is a tax on services. Pure materials are exempted under notf no12/03. In a gross bill where the materials cost is inseparable,abatements are provided. Please be specific.

[Ganeshan Kalyani]

Value added tax is applicable on sale on sale price of the taxable goods. The items mentioned in your query does not seem to be of an exempted nature. They are taxable.

[DR.MARIAPPAN GOVINDARAJAN]

As indicated by Shri Himanu the query should be in elaboration so as to analyse and give their opinion by the experts in this forum.

AI Summary

Service tax on building materials: not applied to pure goods, while VAT applies to sales of cement, sand and aggregate. Liability queries concern service tax and value added tax on building materials. Service tax applies to services, not pure goods; pure materials are treated as exempt from service tax and abatement may apply where materials are inseparable in a gross bill. VAT applies to the sale price of taxable goods, and the listed building materials appear taxable. Further factual detail is required to determine tax treatment in mixed transactions and to apply abatement rules.