DVAT rate on soil

[N R CONSULTING N R CONSULTING]

Dear Sir,

Our client collects Construction and demolition wastes . they sell 'SOIL' which they get after segregating all other components of the waste collected. Pls confirm whether it can be exempted from DVAT liability. According to me it should be taxed under 12.5%.

Warm regards.

[YAGAY andSUN]

There is no information about the taxability of Soil in the DVAT Tax Schedule.  You may seek clarification from DVAT Department by filing application for advance ruling or DDQ.

AI Summary

VAT treatment of soil uncertain; seek advance ruling or departmental query due to absence from tax schedule. The sale of segregated soil from construction and demolition waste is not listed in the DVAT Tax Schedule, creating uncertainty about exemption; a provisional view treats it as taxable. The recommended course is to seek formal clarification by filing for an advance ruling or submitting a departmental query (DDQ) with the DVAT authority before determining tax treatment.