TaxTMI 
TaxTMI 
sir i want to know service tax and vat tax in building material like cement , aggrigate, sand ,sariya
sir i want to know service tax and vat tax in building material like cement , aggrigate, sand ,sariya in uttar pradesh india
28 Mar 2017 
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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. (AI Summary)
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. (AI Summary)