Clarification in relation to entries of various schedules of the DVAT Act containing HSN code - VAT - Delhi - 05

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY-I BRANCH) VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002. No. F.6(34)/Policy-I/VAT/2006/278-86 Dated : 21/06/06 CIRCULAR NO. 5 OF 2006-07 Some entries in the Schedules of VAT rates appended to the Delhi Value Added Tax Act, 2004 contain HSN codes against the item mentioned therein. It is general understanding that these HSN codes are interpreted in different manner by different sections at times. In order to clear any doubt regarding the interpretation of entries containing HSN codes, it is intended to clarify that where a four, six or eight digit code is mentioned in the Schedule, it would cover all items falling under the code unless there is any specific exclusion prescribed for the same in the said Act. It is repeated for the sake of clarity beyond doubt that this clarification is not meant for such entries in the Delhi Value Added Tax Act, 2004 where the description does not match fully with the description given for that HSN in the Central Excise Tariff Act, 1985. This issues with prior approval of the Commissioner (VAT). (S.R. Maheshwari) Value Added Tax Officer No. F.6(34)/Policy-I/VAT/2006/278-86 Dated : 21/06/06 1. All Addl. Commissioners. 2. All Joint / Deputy Commissioners. 3. Joint Commissioner (PR) for wide publicity. 4. P.S. to Commissioner (VAT). 5. All VATOs / AVATOs. 6. System Analyst, EDP for placing the circular on the department's website. 7. President, Sales Tax Bar Association (Regd.) 8. Guard file. (S.R. Maheshwari) Value Added Tax Officer