rate of vat on Aluminum Collapsible Tubes, VAT + CST

[Ajay Gupta]

what is the vat rate in haryana on empty aluminum collapsible tubes used in packaging in pharma industry for packing ointments,

Posts / Replies

[Pradeep Khatri]

Aluminium Collapsible Tubes specifically has not been mentioned in the category of industrial inputs and packing material as mentioned in Taxable Schedule C of the HVAT Act. Hence, it may attract, the peak rate of tax which is currently 12.50% + cess @ 5% on tax.

You may get the clarification from the HVAT Department under Section 56(3) of the HVAT Act by filing an application in this regard and submitting the prescribed fees of Rs. 500/-.

However, since the goods are being used in the packing of finished goods, hence, it should attract the concessional rate of Tax which is currently 5% + cess 5% on tax by issuing and collecting the declaration form and certificate in this regard.

[Ajay Gupta]

Thanks for reply. In fact, i have just found out that there are about 15 unit of this type and all are charging 5+5 %. still, how to issue  the declaration form.

[Pradeep Khatri]

You may approach to the HVAT Department through your counsel for issuing of the declaration certificates.