Regarding “gola/copra” items - VAT - Delhi - 022

Regarding "gola/copra" items OFFICE OF THE COMMISSIONER, SALES TAX GOVT OF NCT OF DELHI , DEPARTMENT OF VALUE ADDED TAX BIKRI KAR BHAWAN, NEW DELHI CIRCULAR NO. 22 OF 2005-06 Dated : 02.08.2005 The Department has received a representation about tax treatment of item known as "gola" which is shell of coconut also known as "copra". In the above context, it may be clarified that the entry at Sl.No. 44 of First Schedule appended to the Delhi Value Added Tax Act, 2004, i.e., coconut in shell and separate kernel of coconut covers only raw coconut and does not cover "gola/copra" which are covered under entry No. 24 of the Third Schedule pertaining to declared goods, as sub-section (vi)(viii) of Section 14 of the Central Sales Tax Act, 1956 covers copra as an oil seed and it also covers gola and is, therefore, taxable @ 4%. This has the prior approval of the Commissioner of Value Added Tax. Sd/- PRADEEP BAIJAL Value Added Tax Officer (Policy-II) No.F.1(41)/DVAT/Misc./05-06/Part file/969 Dated the : 02.08.2005 Copy for information and necessary action to :- 1. PS to Commissioner, Value Added Tax. 2. PS to Additional Commissioners I II, III IV. 3. All Joint Commissioners / Deputy Commissioners. 4. All Assessing Authorities / VAT Officers. 5. The Manager (EDP) with the request to make arrangement for circulation on web site. 6. The President, Value Added Tax Bar Association, New Delhi. 7. The Treasurer, Kirana Committee Delhi (Regd.), 372, Khari Baoli, Delhi-110 006. 8. Guard file. Sd/- PRADEEP BAIJAL Value Added Tax Officer (Policy-II)