TaxTMI 
TaxTMI 
Can u cleared the Confusion of Backery itmes is there applicable of VAT 5% or Not
Backery items means Burger Bun(Round Bun) is this applicable VAT or not under Andhra pradesh State Act
Value Added Tax
22 Feb 2012 
3 Replies 
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VAT on bread: branding determines concessional rate, and liability requires meeting turnover threshold for dealers.
Entry 34 exempts unbranded bread while Entry 15 applies a concessional 5% VAT to branded bread; a burger bun sold as a standalone item is a type of bread and will attract the concessional rate if branded, but be exempt if unbranded. VAT is payable only by dealers whose annual turnover exceeds Rs.5 lakh, so both branding and the turnover threshold must be met for VAT to apply. (AI Summary)
Entry 34 exempts unbranded bread while Entry 15 applies a concessional 5% VAT to branded bread; a burger bun sold as a standalone item is a type of bread and will attract the concessional rate if branded, but be exempt if unbranded. VAT is payable only by dealers whose annual turnover exceeds Rs.5 lakh, so both branding and the turnover threshold must be met for VAT to apply. (AI Summary)