TaxTMI 
TaxTMI 
TaxTMI 
rate of VAT in DELHI VAT
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....ate of VAT in DELHI VAT<br> Query (Issue) Started By: - vikash gora Dated:- 4-2-2016 Last Reply Date:- 4-2-2016 VAT + CST<br>Got 2 Replies<br>VAT / Sales Tax<br>Dear Sir, We have import the "Multimedia Speakers & Bluetooth speakers",then i want to know the applicable delhi vat rate on this if i sale in the delhi. And also plz give me the supporting document for that.plz give the answ....
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....er ASAP it is very urgent. thanks & regards Vikash gora Reply By YAGAY AND SUN: The Reply: Dear Vikas Please go though the appended Advance Ruling under Section 84 of the DVAT Act, 2004 BEFORE Ms. ARCHNA ARORA, COMMISSIONER, VAT : DELHI No.: 118/CDVAT/2006 Date of Order : 10.07.2006 M/s. K.P. Electronics, 591/20A/IE, Nakul Gali, Vishwas Nagar, Shahdara, Delhi-110032 ORDER Present for the A....
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....pplicant : None Present for the Department : Sh. J.K. Kaushal, DR The above named applicant has filed this application u/s 84 of the Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") and the question put up before this Court for determination under the aforesaid provision of law is as under:- "Rate of VAT on Speaker and its parts" 2. The application for determination ha....
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....s been made in the prescribed format DVAT-42 and the requisite fee of ₹ 500/- paid through Demand Draft No. 113186 dated 3.04.06. 3. The case of the applicant is that he is involved in the trade of Speaker and its parts and having confusion whether speakers and its parts come under the I.T. Products as laid down in Notification No. 3(59)/Finance(T&E)/2005-06 dt. 30.11.05 (Serial No. 10) and....
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.... has approached this Court for the determination of rate of tax. 4. The DR appearing on behalf of the department has submitted that the aforesaid Notification No. 3(59)/Finance(T&E)/2005-06 dt. 30.11.05 is related only to the Information Technologies Products and the Entry exists in serial No. 10 of the said Notification's viz "Microphones, multimedia speakers, Headphones, microphones and combine....
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....d microphones/speaker sets and their parts" is also related to Information Technology as laid down in the Central Excise Tariff Act, 1985 (Central Excise heading No. 8518) and thus the speaker and its parts used in general parlance are not covered under entry No. 41A of Schedule No. III of DVAT Act, 2004. Therefore, it is unclassified goods attracting VAT @ 12.5% u/s 4(1)(e) of the DVAT Act, 2004.....
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.... 5. I have carefully perused the application filed u/s 84 of the Act and the documents annexed there to and heard the Departmental Representative. I have also gone through the aforesaid notification along with the entry No. 41 A of the DVAT Act. I am of the opinion that the item which is the subject matter of the present application is neither covered by the aforesaid entry nor by the said notifi....
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....cation. In fact speaker and its parts are general unspecified goods falling u/s 4(1)(e) of DVAT Act, 2004 and attracting VAT @ 12.5%. It is held and determined accordingly. (Archna Arora) Commissioner, VAT, Delhi Reply By Ganeshan Kalyani: The Reply: The query is clearly answered. In case if the product is not mentioned elsewhere in the schedule entry it will take shelter of residual schedule ent....
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....ry of Delhi Value Added Tax and accordingly taxed at higher rate. you will have to check for the current prevailing tax rate for the residual schedule entry. Thanks.<br> Discussion Forum - Knowledge Sharing ....