Rate of Tax under DVAT

[Guest]

Dear Expert,

What is the rate of VAt applicable on Gift item packed ( Dry Fruit ) , when i checked the rate of Dry Fruit it is 05% in the respective DVAT schedule but I am not able to trace the rate of Dry fruits packed as gift pack.

Awaiting your reply .

Thanks 

[Ramanujam Varadarajan]

It will continue to attract same VAT rate unless specifically mentioned.

AI Summary

VAT rate on gift items: gift packed dry fruits attract the same VAT as dry fruits unless schedules specify otherwise. The VAT rate for dry fruits applies equally to those sold as packed gift items; no different rate applies unless the tax schedule or a notification explicitly specifies a different classification or rate for gift-packed goods.