TaxTMI 
TaxTMI 
what is the vat rate in haryana on empty aluminum collapsible tubes used in packaging in pharma industry for packing ointments,
rate of vat on Aluminum Collapsible Tubes
23 Aug 2012 
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VAT on packaging materials: concessional rate possible with prescribed declaration and department certificate; otherwise peak rate applies.
VAT classification of empty aluminium collapsible tubes for pharmaceutical packaging hinges on their treatment as packing material; not being explicitly listed suggests application of the peak VAT rate plus cess, but where used to pack finished pharmaceutical products a concessional VAT rate plus cess may apply if a prescribed declaration form and certificate are issued and collected. A formal departmental clarification can be obtained by filing an application under the statutory clarification procedure on payment of the prescribed fee, and taxpayers should secure declaration certificates or departmental clarification to confirm concessional treatment. (AI Summary)
VAT classification of empty aluminium collapsible tubes for pharmaceutical packaging hinges on their treatment as packing material; not being explicitly listed suggests application of the peak VAT rate plus cess, but where used to pack finished pharmaceutical products a concessional VAT rate plus cess may apply if a prescribed declaration form and certificate are issued and collected. A formal departmental clarification can be obtained by filing an application under the statutory clarification procedure on payment of the prescribed fee, and taxpayers should secure declaration certificates or departmental clarification to confirm concessional treatment. (AI Summary)