GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

CLARIFICATIONS & ADVANCE RULING UNDER TAMIL NADU VALUE ADDED TAX ACT 2006

Value Added Tax - VAT and CST - By: - Mr. M. GOVINDARAJAN - Dated:- 2-4-2015 - Section 48A of the Tamil Nadu Value Added Tax Act, 2006 ( Act for short) provides for clarifications and advance ruling. The said section provides that the Government may constitute a State Level Authority for clarification and Advance Ruling comprising of the Commissioner of Commercial taxes and two Additional Commissioners to clarify, any point concerning the rate of tax, on an application by a registered dealer. Su .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of being heard and where the application is rejected, reasons for such rejection, shall be recorded in the letter. The order of the authority shall be binding- on the applicant who has sought for the clarification or advance ruling; in respect of the goods in relation to which the clarification or advance ruling was sought; and on all the officers working under the control of the Commissioner of Commercial Taxes. The Authority shall have power to review, amend or revoke its clarification or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed by a crossed banker s cheque in favor of State Bank of India or crossed demand draft or pay order of a Bank in support of having paid a sum of ₹ 1,000/- in favor of the Commissioner of Commercial Taxes, Chennai; On receipt of such application, the Authority shall cause a copy thereof to be forwarded to the assessing or registering authority concerned and call for any information or records; The Authority may either admit or reject the application within 30 days from the date of receip .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

discretion permit or require the applicant to submit such additional facts as may be felt necessary to enable it to pronounce its clarification or advance ruling; Where in the course of the proceedings before the Authority, a fact is alleged which cannot be borne out by record, it shall be stated clearly and concisely and supported by a duly sworn affidavit; Where an application is admitted, the Authority shall after examining further material as may be placed before it by the applicant or obt .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rte and if the applicant applies within fifteen days of receipt of the order and satisfies the Authority that there was sufficient cause for the non appearance the Authority may set aside the ex parte order restore the application for fresh hearing; The copy of the said order shall be sent to the applicant and the authority concerned; Where the applicant ides or is wound up or dissolved or disrupted or amalgamated or succeeded to by any other person or otherwise comes to an end the application .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ced as below: Advance Ruling No. 026/2014-15, dated 16.12.2014 - Load Bodies for Commercial vehicles It is clarified that- The ready built Load Bodies for commercial vehicles are primarily taxable @ 14.5% under Entry 49 of Part C of I Schedule to the TNVAT Act, 2006, on supply to the actual users of the vehicles; The ready built Load Bodies for commercial vehicles are taxable @ 5% as industrial inputs on sale to manufacturers of vehicles within Tamil Nadu for mounting on the chassis of the veh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

4 - Boiler components It is clarified that- Boiler components (ducting components) are taxable generally at 14.5% under entry 37 of Part C of First Schedule of TNVAT Act, 2006; and However Boiler components attracts tax @ 5% as capital goods under Entry 25 of Part B of First Schedule read with Section 2(11) of the TNVAT Act, 2006 on sale to industrial manufacturers inside the State. Advance Ruling No. 033/2014-15, dated 24.12.2014 - Scrap Battery and lead based scrap It is clarified that Scra .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

PG) is generally taxable @ 14.5% as being the unclassified commodity under Entry 69 of Part C of first schedule to the TNVAT Act, 2006 on sale to traders or other dealers; The Commercial or Industrial Liquefied Petroleum Gas (LPG) is taxable@ 5% under Entry 67 of Part B of First Schedule to TNVAT Act, 2006, on sales as industrial input to manufacturers or industries within Tamil Nadu State against the certificate issued by the buying dealer as prescribed under Rule 6(3)(b) of TNVAT Rules, 2007. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

roviso to Rule 27(3) of SEZ Rules, 2006. Advance Ruling No. 048/2014-15, dated 24.12.2014 - Cloth bags/purses It is clarified that clothes/purses made of are exempt from tax vide Notification No. II(1)/CTR/30(a-2)/2007 in G.O. Ms. No. 79/CT & R (B2) Dept, dated 23.03.2007 as per Sl. No. 13 in the list of commodities exempt under the notification. Advance Ruling No.049/2014-15, dated 26.12.2014 - Plastic Boxes for jewellary packing It is clarified that plastic jewel boxes are taxable at the r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

other than doors, windows, frames, profiles, automobile, industrial and sanitary items , in Notification No. II(1)/CTR/12(R-20)/2011 in G.O. MS No. 78, Commercial Taxes and Registration (B2), department dated 11.07.2011. Advance Ruling No. 054/2014-15, dated 16.12.2014 - Combined Harvestor Radiator The clarification is that Combined Harvester Radiator , since specially designed for use in Combined Harvester Machines, is taxable at 5% under sub-entry (iv) of the Entry 140 of Part B as being a pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

arified that bleaching powder, basically a chemical called Calcium Hypo Chloride - falling under entry 1 Part B of the First Schedule of TNVAT Act, 2006 taxable @ 5%. Advance Ruling No. 066/2014-15, dated 24.12.2014 - Vehicle Tracking Device It is clarified that Vehicle Tracking Device is an information technology product, falling under entry 68(7)© of Part B of First Schedule to the TNVAT Act, 2006 taxable @ 5%. Advance Ruling No. 068/2014-15, dated 26.12.2014 - Tapered Roller Bearings and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l Repellant is liable to tax @ 14.5% as an unclassified commodity under Entry 69 of Part C of Fourth Schedule of TNVAT Act, 2006. Advance Ruling No. 80/2014-15, dated 16.12.2014 - Pest Control Device It is clarified that Pest Control Device (Rat Trap) with registered brand name Trubble-Gum is liable to tax @ 14.5% as an unclassified commodity under Entry 69 of Part C of Fourth Schedule of TNVAT Act, 2006. Advance Ruling No. 083/2014-15, dated 26.12.2014 - Zari of all kinds, excluding polyester f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

other works taxable @ 5% of the total contract value of work executed as per Act No 4 of 2012 with effect from 10.03.2012. Advance Ruling No. 091/2014-15, dated 26.12.2014 - Interior Decoration It is clarified that interior decoration falls under the category of civil works contract taxable @ 2% under Section 6(1)(i) read with explanatory clause of Section 6(5) of the TNVAT Act, 2006. Advance Ruling No. 093/2014-15, dated 24.12.2014 - Electrical goods in interior civil works contract It is clari .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

le to TNVAT Act, 2006, if used for agricultural/horticultural purposes. Advance Ruling No. 095/2014-15, dated 26.12.2014 - Deltamethrin - Technical It is clarified that Deltamethrin - Technical is a species of Insecticide for agricultural/horticultural purposes exempted from tax falling under entry 38A(b) in Part B of the fourth schedule to TNVAT Act, 2006 if used for agricultural/horticultural purposes. Advance Ruling No.096/2014- 15, dated 26.12.2014 - Cypermethrin - Technical It is clarified .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n All Plastic goods other than doors, windows, frames, profiles, automobile, industrial and sanitary items in Notification No. II(1)/CTR/12(R-20)/2011, in G.O. Ms. No.78,. Commercial Taxes and Registration (B2) Department, dated 11.07.2011. Advance Ruling 039/2014-15 and 100/2014-15, dated 05.01.2015 It is clarified that - Epoxy Zinc Phosphate Primer for Railway coaches is liable to CST at 5% on interstate sales to Indian Railways located in other States, as per Entry 67-A(ad)(iv) of Part B of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

le to 14.5% under Entry 27 Part C First Schedule to TNVAT Act, 2006. If it is sold to a manufacturing unit within the State of Tamil Nadu for use as capital goods in manufacturing process, it is liable to tax at 5% as capital goods under section 2(11) of TNVAT Act, 2006. If it is sold to manufacturers of power operated machinery within the State of Tamil Nadu, it is also liable to 5% under Entry 67 of Part B of First Schedule to TNVAT Act, 2006 read with Rule 6(3)(b) of the TNVAT Rules, 2007 as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version