Vat - CST Rates

READY RECKONER - All India Local VAT (Sales Tax) Rates - SEPTEMBER - 2008.
Western Region
PRODUCT
Eastern Region
MAH
GUJ
M. P.
CHHATT
GOA
W. B.
ORISSA
BIHAR
10/78/82
11
13
14
73
20
21
22
Northern Region
ASSAM JHARK
23
25
Southern Region
DEL
U. P.
RAJN
PUNJ
HARYA
J&K
CHAND
H. P.
UTTARL
T. N.
PONDI
A. P.
KERAL
30
31
32
33
34
35
36
37
38
40
41
42
43
2% CST + Form "C" {3% = 1-4-07 to 31-5-08} (Sales to Regd Dealers - for : Resale; Manufacture/processing of goods; Generation/distribution of Power; Mining; Telecommunication; Works contracts; Packing of goods for sale)
Full CST (in absence of concessional Forms) is equivalent to the local VAT rates given below; as applicable in the despatching State.
0% CST / lower CST rates against Form "C" - for purchases from certified manufacturers having Tax holiday for eligible units / lower Notified rates for inter-State sales; as may be applicable in certain States / Union Territories.
Central Sales Tax Rates
0% CST + Form " I " from Units in SEZs

0% CST + Form " H " from Exporters (applicable only for last sale preceding export; proof of export to be furnished alongwith Form " H ")
0% CST + Form " F " from Transferee Branch (applicable for inter-State Branch Transfers; Form " F " issued by Transferee Branch to Transferor Branch, covering inter-State Challan movements )
{Concessional Form "D" for Sales to Govt. Depts. @ 4% CST against Form "D" = abolished !
MAH
GUJ
12.5
(12.5+2.5
Addl Tax)
M. P.
CHHTT
GOA
W. B.
ORISSA
BIHAR
12.5
12.5
12.5
12.5
W.e.f. 01-04-2007, Full CST rates, equivalent to local VAT rates, applicable for inter-State sales to Govt.Depts. also.}
ASSAM JHARK
DEL
U. P.
RAJN
PUNJ
HARYA
J&K
CHAND
H. P.
UTTARL
T. N.
PONDI
A. P.
KERAL
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
/(upto
10HP=4)
(12.5 + 1
Cess on
Tax)
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
15
Electric Motors
12.5
12.5
Switchgear items i.e. Relays,Switches, Time

switches, Fuses, Contactors, Surge
arrestors, Starters including Agricultural
starters; MCB, VCB, HVCB, MOCB, MCCB,
ACB; etc.
12.5
(4 + 1 Addl
Tax)
12.5
Switchboards / Panelboards / DBs
12.5
12.5
Electrical / Electronic Systems, Instruments,

Apparatus & Appliances, viz. Drives
products, automation products, Distributed
Control Systems, Automatic Regulating
Systems; Programable Logic Controllers,
PLC, AC / DC Drives, COROS Systems
12.5
5 / 15
Electronic/Electrical items and components

viz. Semi-conductors, Micro controllers,
Capacitors, Passive components, Diodes,
ICs, Ferrites, Varistors/Thermistors,
transistors, thyristors, semi-conductor
devices, Electron Tubes, E.G.Induction
Heating Tubes, resistors, LCDs, LEDs, PCs,
PCBs, integrated circuits, Switchesconnectors-relays for upto 5 amps,
networking cables; etc. (See "I.T.Products" itemised below)
U.P.S. units and their parts

PLCC equipment / (Power supply equipment)
Electric Generators and Pumps running on
Wind Energy
(Renewable/non-conventional Energy
Devices ...as notified)
(Control
gears,
Starters,
electrical
Relays &
single
phasing
preventor,
timers = 4)
12.625
12.5
(Switches/s
elector,con
nectors,co
12.5 ntactors,Re
(Relay,C lays,Fuses,
B/Timer/ HRC,Contr
ol
HRC
fuses=4) gears/Start
ers,MCC,P
CC=4)
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
12.5
12.5
12.5
12.5 /
(PLC=4)
12.5
12.5
12.5
12.5 / 4
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5 / 4
12.625
12.5
4 / 12.5
12.5
12.5
12.5
15
12.5
12.5
12.5
12.5
12.5
4.04
15
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
12.5
4 / 12.5
4.04
H.V.Switchgears; indoor & outdoor
12.5
12.5
/(Control
gears=4)
12.5
gears=4)
12.5
12.5
12.5
/(Control
gears=4)
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
Isolators
Transmission Towers
12.5
4
4
15
5
5
12.5
4
4
4
4
4
12.5
12.5
4
4
4
4
12.5
4
4
12.5
4
4
12.5
4
4
4
4
4
12.5
4
4
12.5
4
4
12.5
4
4
12.5
4
4
12.5
4
4
12.5
4
4
12.5
4
4
12.5
12.5
4
12.5
12.5
4
12.5
4
4
12.5
4
4
12.5
12.5
4
12.625
4.04
4.04
Turbines
12.5
15
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
Distributed Control systems and PLCs
12.5
15
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
4.04 (4
12.5
Transformers
12.5
/(Control
12.5 /
(PLC=4)
+ 1 Cess
on Tax)
12.5
1/23
Western Region
PRODUCT
Plant and Machinery; components, parts &
accessories thereof.
Renewable / non-conventional Energy
Devices (and Spare parts) such as Solar,
wind energy, bio-gas, geothermal energy; as notified
Rail coaches, engines, wagons and parts

thereof
Eastern Region
Northern Region
MAH
GUJ
M. P.
CHHATT
GOA
W. B.
ORISSA
BIHAR
ASSAM JHARK
12.5
12.5
12.5 / 4
12.5 / 4
12.5
(Signallin
g Eqpt=4)
12.5
(Signallin
g Eqpt=4)
Southern Region
DEL
U. P.
RAJN
PUNJ
HARYA
J&K
CHAND
H. P.
UTTARL
T. N.
PONDI
A. P.
KERAL
12.5
12.5
12.5
12.5 / 4
12.5 / 4
12.625 /
4.04
4.04
4.04
12.5 /
12.5 /
12.5
12.5
12.5
(Signalling (Signalling
Eqpt=4)
Eqpt=4)
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
(Signalling (Signalling
Eqpt=4)
Eqpt=4)
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
4.04
5
/{Coaches
4
sold to
Metro Rail
Co.=0}
Point Machines, Relay Racks / groups, etc.
12.5
15
12.5
12.5
12.5
(Signalling
Eqpt=4)
Rly. Signalling AWS - Wired Frames,

Indication Panel, Brake Actuating Unit,
Isolating Unit, Track Magnet, etc.
12.5
15
12.5
12.5
12.5
(Signalling
Eqpt=4)
12.625/(
12.5 /
12.5 /
12.5 /
12.5 /
12.5 /
12.5 /
Signallin
g
Eqpt=4.0
4)
12.625/(
Signallin
g
Eqpt=4.0
4)
Medical Equipments, devices and implants

(viz. X-ray apparatus, C.T.scanners, etc.)
12.5
Medical Equipment Spares

Hearing Aids
Switchyard equipment
(xray m/c;
scanner;
imaging
eqpt=12.5
)
12.5
12.5
5
0/5
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
12.5
0
4
0
12.5
0
12.5 / 4
0/4
12.625
0
12.5
12.5
15
5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
4
12.5
12.5
12.5
4
12.5
12.5
12.5
4
12.5
12.5
12.5
4
12.5
12.5
12.5
12.5
12.5
4
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
12.625
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
4 / 12.5
4.04 /
12.625
4 / 12.5
12.5
12.5
12.5
4 / 12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
4 / 12.5
4.04
4.04
12.5
15
12.5
12.5
12.5
12.5 / 4
12.5
12.5
12.5
12.5
12.5
4 / 12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
15
12.5
12.5
12.5
12.5
4.04
4
4
12.5
4
15
5
15
5
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
12.5
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4
4
12.5
4
4.04
4.04
12.625
4.04
Iron & Steel, and Scrap thereof
Non-ferrous metals / alloys / ores / Scrap
4.04
Bearings, Castings, Pipes
4.04
na
4.04
Control and relay panel

Cables
Winding wire, co-axial cable and other coaxial electric conductors
Industrial Cables (High voltage cables,
plastic coated cables, jelly-filled cables,
optical fibre cables)
Cable Termination, jointing Kits / Trays
Aluminium conductor steel reinforced
(ACSR, AAA)
Insulators / (Porcelain)
I.T. products
Baggage handling systems
Beltings (eg. conveyor / transmission)
Other BOUGHT-OUTs incl. FACTORY Inputs
Industrial Inputs and packing materials,

notified
4 + 'VATXXXIII'
Packing materials, cases, boxes, crates,

drums,etc., also see notified list
4.04
4
4
5
5
4
4
12.5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
12.5
4
4
4
4
4
4
4
4
4
12.5
4
12.5
4
4
12.5
4
4
12.5
4
4
4
4.04
4.04
12.5
4.04
4
4
5
5
4
4
4
4
12.5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
12.5
4
12.5
4
4
12.5
4
4
4
4
4
4
4.04
4.04
Capacitor / Electrical power capacitors

Electrodes
Nuts, bolts, screws, rivets, washers, nails,
fasteners
Tools
Bricks
2/23
Western Region
PRODUCT
Sand (silica ) / Gravel / Grit / River Sand
Eastern Region
MAH
GUJ
M. P.
CHHATT
GOA
W. B.
ORISSA
BIHAR
12.5
Northern Region
ASSAM JHARK
12.5
12.5
Southern Region
DEL
U. P.
RAJN
PUNJ
HARYA
J&K
CHAND
H. P.
UTTARL
T. N.
PONDI
A. P.
KERAL
12.5
4 / 12.5
4.04
12.5 /
Cement
12.5
15
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
(building
blocks;pi
pes=4)
Paints
12.5
12.5
12.5
15
15
15
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5 / 4
12.5
12.5
12.5 / 4
12.5
12.5
12.5
Diesel Generating Sets

Batteries
Acids and Chemicals (see Industrial inputs)
12.5
12.625
12.625
4.04
4 / 12.5 12.625
4
4.04
Adhesives / Labels
4 / 12.5
12.5
12.5 / 4
4 / 12.5
4.04 /
12.625
Abrasives
5
5
17.5
12.5
12.5
12.5
12.5
4
4 / 12.5
4 / 12.5
12.5
12.5
12.5
4
12.5
4
4
4
4
4
12.5
20/12.5
12.5 / 4
12.5
4
12.5
12.5
4/0
12.5
4
12.5
12.5
12.5
4
12.5
12.5
12.5
4
4
12.5
12.5
Lubricants
4
4
4
12.5
12.5
4
4
12.5
4
4
12.5
4
12.5
4
4
4
12.5
4
12.5
12.5
4
12.5
12.625
4.04
12.625
Solvent oils other than organic solvent oil
12.5
12.5
Resins, / Lac and shellac
4/0
4/0
4.04
4.04 /
12.625
4.04 /
12.625
12.5
5 / 15
4 / 12.5
12.5
4 / 12.5
4 / 12.5
4 / 12.5
12.5
4 / 12.5
12.5
4 / 12.5
4 / 12.5
4 / 12.5
4 / 12.5
4 / 12.5
20
4 / 12.5
12.5
4 / 12.5
4
4
5
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4 / 12.5
4.04
4.04
(Silver
items =
1%)
1.01
20
26
26
0
15
21
23
0
12.5
23
12.5
0
12.5
22
12.5
0
20
23
25
0
20
20
25
0
12.5
18
18
0
12.5
20
27
0
12.5
15.5
25.75
0
12.5
14.5
20
0
20
12.5
20
0
20
16.16
26
0
4
18
28
0
12.5
4.4.
13.75
0
12.5
8.8
20
0
12.5
12.5
12.5
0
12.5
8.8
27.5
12.5
12.5
12.5
12.5
0
12.5
21
25
0
12.5
21.43
30
0
20
12.5
20
0
4
22.25
33
0
12.625
22.49
41
0
Computers & peripherals, parts &

components, printers
4.04
Software package/IT Software on any media
4.04
All equipments for electronic communication

by wireless or by wire "including"/"such as"
Private Branch Exchange (P.B.X.) and
Electronic Private Automatic Branch
Exchange (E.P.A.B.X.)
12.5
4.04
4
4
15
15
4
4
4
12.5
4
4
4
4
4
12.5
4
4
4
4
4
12.5
4
4
4
4
4
4
4
12.5
4
4
4
12.5
4
12.5
4
12.5
12.5 / 4
12.5
4
12.5
4
12.5
4
4
4.04
4.04
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
4.04
4.04
4 / 12.5
5
5
15
4 / 12.5
4 / 12.5
4 / 12.5
4 / 12.5
4
12.5
12.5
4
12.5
4 / 12.5
4
4
4
4
4
12.5
4
12.5
4
12.5
12.5
12.5
12.5
12.5
15
12.5
12.5
12.5
12.5
12.5
12.5
12.5
15
12.5
12.5
12.5
12.5
12.5
12.5
15
12.5
12.5
12.5 / 15
12.5
12.5
Rubber, raw, latex, dry ribbed sheet

Gases
Plastic granules, powder and scrap
Cotton & cotton waste
Articles of Metals like gold, silver, platinum,
osmium, palladium, rhodium, ruthenium, and
alloys with fineness not less than 50%;
Bullion and specie.
Rectified Spirit
High Speed Diesel Oil
Other Motor Spirit
Electricity / Electrical Energy
2%
Other GENERAL Items
Telephone Sets, Cellular phones

Videophones
Still image video cameras and digital
cameras
Intangible goods, viz. Patents, Trademarks,
Import/Export Licences, Technical knowhow, Goodwill, Copyright, franchise
agreements
Books and periodicals
Printed materials viz. Annual
Reports/Calendars/Diaries/Advertising
Publications, etc.
Stationery, Paper, etc.
Stationery for Computer
Fascimile machines
Office machines, eg. Photo-copier, etc. (Also
see "I.T.Products" - itemised above)
4 / 12.5
4 / 12.5
4 / 12.5
4 / 12.5
4
12.5
4
12.5
4
12.5
4
12.5
4
12.5
12.5
12.5
4
4
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
4 / 12.5 4 / 12.5
4 / 12.5
4
12.5
12.5
4
12.5
0/4/12.5
4
12.5
4
12.5
4
12.5
12.5
12.5
12.5
4.04
4.04
4.04
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
4 / 12.5 4 / 12.5
UTILITY ITEMS
Furniture
Air Conditioners/ Refrigerators, Air/water
coolers, Deep freezers
3/23
Western Region
Eastern Region
Northern Region
PRODUCT
MAH
GUJ
M. P.
CHHATT
GOA
W. B.
ORISSA
BIHAR
Domestic Electrical Appliances viz. Grinders,

mixers, blenders, irons, heaters, stoves,
toasters, boilers, geysers, water filters, dish
washers, Washing Machines; Vacuum
Cleaners, Cooking Ranges, Microwave
Ovens
12.5
15
12.5
12.5
12.5
12.5
12.5
12.5
12.5
Music Systems viz.VCR/VCP, Cassette

Recorders/Players, Tape Decks, Stereo/Hi-fi
Amplifier Speaker systems; T.V.Sets.
12.5
15
12.5
12.5
12.5 / 15
12.5
12.5
12.5
Motor Vehicles / Used Motor Vehicles
12.5
15 / 1
12.5
12.5
12.5 / 4
12.5 / 4
12.5 / 4
12.5
15
12.5
12.5
12.5
12.5
12.5
Full Tax by Govt.) Full Tax
Full Tax
Full Tax
(also
MTNL/
BSNL)
Full Tax Full Tax Full Tax
Full Tax
Full Tax
Full Tax Full Tax Full Tax
Full Tax
ALL OTHER GOODS Residuary VAT

rate
GENERAL/SPECIAL Exemptions
ASSAM JHARK
U. P.
RAJN
PUNJ
HARYA
J&K
CHAND
H. P.
UTTARL
T. N.
PONDI
A. P.
KERAL
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
12.5
12.5
12.5
12.5
12.5 / 4
12.5 / 4
12.5
12.5 / 4
12.5
12.5
12.5
12.5
12.5 / 4
12.5
12.5
12.625/
0.505
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.625
Full Tax
4 + Form
(full TDS
Sales to Govt. Depts.
Full Tax
'VAT-C3'
4
Sales to Elec. Undertakings
Southern Region
DEL
Full Tax Full Tax Full Tax Full Tax Full Tax
Full Tax
Full Tax Full Tax
0+Cert for
Rural
Full Tax
Full Tax
Full Tax
Full Tax
Full Tax Full Tax
Full Tax /
4+PSEB
Cert
Full Tax Full Tax Full Tax Full Tax Full Tax Full Tax
4 + Form
'VAT-D1'
4+Full Tax
PSEB
Cert
Full Tax Full Tax Full Tax Full Tax
4 + Form
'VAT-D1'
Sales to Manufacturers
Sales To SEZs, EOUs, EPZs, STPs
0% + "H"
0 + "H"
Full Tax
zero
rated (cert
(sales by
SEZ=0)
on inv)
0 + "H"
0 + "H"
0 + "H"
zero
rated
zero
rated
Form "A"
(SEZs) +
Cert
n.a.
n.a.
n.a.
n.a.
0% +
0 + "H"
0+
"Form
56"
0 + "H" 0 + "H"
zero
rated
zero
rated
zero
rated
Full Tax
Full Tax/
(sales by Full Tax Refund to
SEZ=0)
SEZs
n.a.
n.a.
n.a.
0 + "Form
0 + "H"
12-A"
zero rated
15"
0 + "H"
(zero
rated)
tion)
n.a.
n.a.
n.a.
und to
DMRC)
'VAT-D2'
0 + "H"
Full Tax Full Tax 0 + Decl.
Full
Tax/(Ref
Sales to Delhi Metro Rail Corporation Ltd.
4+
'Cert.'
4+'Cert'
Full Tax
Full Tax
Full Tax Full Tax Full Tax (Recogni (industria Full Tax Full Tax Full Tax
0 + "VAT- 0 + "H" 4 + Form

Sales to Exporters (sales in the course of
exports)
4+
Form 'XI'
4+'Cert'
zero
rated
0 + "H"
Full Tax/
Refund
0 + "H" to
Exporter
Full Tax Full Tax
Full
Tax/
l inputs)
0 + "H" 0 + "H"
(zero
rated)
zero
rated
Refund
to SEZs
(SEZs)
n.a.
n.a.
(zero
rated)
zero
rated
0 + "H"
0 + "H"
(zero
rated)
(zero
rated)
zero
rated
(SEZs)
zero
rated
(SEZs)+F
orm'43'
n.a.
n.a.
0+DMRC
L Certn.a.
n.a.
n.a.
Gurgaon
Metro
corridor
n.a.
n.a.
n.a.
n.a.
4/23
Southern Region
PRODUCT
KARN
A&N
44
52
KARN
A&N
12.5
n.a.
Dealers - for : Resale; Manufacture/processing of goods; Generation/distribution of Power; Mining; Telecommunication; Works contracts; Packing of goods for sale)
he local VAT rates given below; as applicable in the despatching State.
om certified manufacturers having Tax holiday for eligible units / lower Notified rates for inter-State sales; as may be applicable in certain States / Union Territories.
Central Sales Tax Rates
ale preceding export; proof of export to be furnished alongwith Form " H ")
nter-State Branch Transfers; Form " F " issued by Transferee Branch to Transferor Branch, covering inter-State Challan movements )
against Form "D" = abolished !
W.e.f. 01-04-2007, Full CST rates, equivalent to local VAT rates, applicable for inter-State sales to Govt.Depts. also.}
Electric Motors
12.5
Switchgear items i.e. Relays,Switches, Time

switches, Fuses, Contactors, Surge
arrestors, Starters including Agricultural
starters; MCB, VCB, HVCB, MOCB, MCCB,
ACB; etc.
{ACBs,Fuse
s,Control/sw
itchgears,M
otor starters
for AC/DC
motors,Junc
tion
boxes=4}
n.a.
Switchboards / Panelboards / DBs
12.5
n.a.
Electrical / Electronic Systems, Instruments,

Apparatus & Appliances, viz. Drives
products, automation products, Distributed
Control Systems, Automatic Regulating
Systems; Programable Logic Controllers,
PLC, AC / DC Drives, COROS Systems
12.5
n.a.
n.a.
Electronic/Electrical items and components

viz. Semi-conductors, Micro controllers,
Capacitors, Passive components, Diodes,
ICs, Ferrites, Varistors/Thermistors,
transistors, thyristors, semi-conductor
devices, Electron Tubes, E.G.Induction
Heating Tubes, resistors, LCDs, LEDs, PCs,
PCBs, integrated circuits, Switchesconnectors-relays for upto 5 amps,
networking cables; etc. (See "I.T.Products" itemised below)
n.a.
12.5
n.a.
n.a.
H.V.Switchgears; indoor & outdoor
12.5
n.a.
Isolators
12.5
12.5
4
n.a.
n.a.
n.a.
n.a.
12.5
n.a.
U.P.S. units and their parts

PLCC equipment / (Power supply equipment)
Electric Generators and Pumps running on
Wind Energy
(Renewable/non-conventional Energy
Devices ...as notified)
Transformers
Transmission Towers
Turbines
Distributed Control systems and PLCs
5/23
Southern Region
PRODUCT
KARN
A&N
12.5 / 4
n.a.
n.a.
n.a.
Point Machines, Relay Racks / groups, etc.
12.5
n.a.
Rly. Signalling AWS - Wired Frames,

Indication Panel, Brake Actuating Unit,
Isolating Unit, Track Magnet, etc.
12.5
n.a.
n.a.
12.5
0
n.a.
n.a.
12.5
12.5
n.a.
n.a.
4 / 12.5
n.a.
12.5
n.a.
n.a.
12.5
n.a.
n.a.
4
4
12.5
4
n.a.
n.a.
n.a.
n.a.
Iron & Steel, and Scrap thereof
n.a.
Non-ferrous metals / alloys / ores / Scrap
n.a.
Bearings, Castings, Pipes
n.a.
Industrial Inputs and packing materials,

notified
n.a.
Packing materials, cases, boxes, crates,

drums,etc., also see notified list
n.a.
4
4
n.a.
n.a.
n.a.
4
4
n.a.
n.a.
Plant and Machinery; components, parts &

accessories thereof.
Renewable / non-conventional Energy
Devices (and Spare parts) such as Solar,
wind energy, bio-gas, geothermal energy; as notified
Rail coaches, engines, wagons and parts

thereof
Medical Equipments, devices and implants

(viz. X-ray apparatus, C.T.scanners, etc.)
Medical Equipment Spares

Hearing Aids
Switchyard equipment
Control and relay panel
Cables
Winding wire, co-axial cable and other coaxial electric conductors
Industrial Cables (High voltage cables,
plastic coated cables, jelly-filled cables,
optical fibre cables)
Cable Termination, jointing Kits / Trays
Aluminium conductor steel reinforced
(ACSR, AAA)
Insulators / (Porcelain)
I.T. products
Baggage handling systems
Beltings (eg. conveyor / transmission)
Other BOUGHT-OUTs incl. FACTORY Inputs
Capacitor / Electrical power capacitors

Electrodes
Nuts, bolts, screws, rivets, washers, nails,
fasteners
Tools
Bricks
6/23
Southern Region
PRODUCT
KARN
A&N
n.a.
Cement
12.5
n.a.
Paints
12.5
12.5
12.5
n.a.
n.a.
n.a.
n.a.
4 / 12.5
n.a.
4
4
12.5
n.a.
n.a.
n.a.
n.a.
Rubber, raw, latex, dry ribbed sheet
4 / 12.5
n.a.
Gases
4 / 12.5
n.a.
12.5
4
n.a.
n.a.
n.a.
High Speed Diesel Oil
20
12.5
Other Motor Spirit
18 / 0
n.a.
n.a.
n.a.
n.a.
Computers & peripherals, parts &

components, printers
n.a.
Software package/IT Software on any media
n.a.
All equipments for electronic communication

by wireless or by wire "including"/"such as"
Private Branch Exchange (P.B.X.) and
Electronic Private Automatic Branch
Exchange (E.P.A.B.X.)
n.a.
4 / 12.5
n.a.
n.a.
12.5
n.a.
n.a.
n.a.
n.a.
4 / 12.5
4
12.5
n.a.
n.a.
n.a.
12.5
n.a.
12.5
n.a.
12.5
n.a.
Sand (silica ) / Gravel / Grit / River Sand
Diesel Generating Sets

Batteries
Acids and Chemicals (see Industrial inputs)
Adhesives / Labels
Abrasives
Resins, / Lac and shellac
Lubricants
Solvent oils other than organic solvent oil
Plastic granules, powder and scrap

Cotton & cotton waste
Articles of Metals like gold, silver, platinum,
osmium, palladium, rhodium, ruthenium, and
alloys with fineness not less than 50%;
Bullion and specie.
Rectified Spirit
Electricity / Electrical Energy
Other GENERAL Items
Telephone Sets, Cellular phones

Videophones
Still image video cameras and digital
cameras
Intangible goods, viz. Patents, Trademarks,
Import/Export Licences, Technical knowhow, Goodwill, Copyright, franchise
agreements
Books and periodicals
Printed materials viz. Annual
Reports/Calendars/Diaries/Advertising
Publications, etc.
Stationery, Paper, etc.
Stationery for Computer
Fascimile machines
Office machines, eg. Photo-copier, etc. (Also
see "I.T.Products" - itemised above)
UTILITY ITEMS
Furniture
Air Conditioners/ Refrigerators, Air/water
coolers, Deep freezers
7/23
Southern Region
PRODUCT
KARN
A&N
Domestic Electrical Appliances viz. Grinders,

mixers, blenders, irons, heaters, stoves,
toasters, boilers, geysers, water filters, dish
washers, Washing Machines; Vacuum
Cleaners, Cooking Ranges, Microwave
Ovens
12.5
n.a.
Music Systems viz.VCR/VCP, Cassette

Recorders/Players, Tape Decks, Stereo/Hi-fi
Amplifier Speaker systems; T.V.Sets.
12.5
n.a.
12.5 / 4
n.a.
12.5
n.a.
Sales to Govt. Depts.
Full Tax
n.a.
Sales to Elec. Undertakings
Full Tax
n.a.
Sales to Manufacturers
Full Tax
n.a.
Sales to Exporters (sales in the course of

exports)
0 + "H"
n.a.
Motor Vehicles / Used Motor Vehicles
ALL OTHER GOODS Residuary VAT

rate
GENERAL/SPECIAL Exemptions
Full Tax
Sales To SEZs, EOUs, EPZs, STPs
Sales to Delhi Metro Rail Corporation Ltd.
(refund to
SEZs)
n.a.
n.a.
n.a.
8/23
MATRIX - All India - WORKS CONTRACT SALES TAX - Overview of Provisions & applicable VAT Rates - OCT. - 2007.
Indivisible Works Contracts; viz., 'Deemed Sales' ; - Normal "VAT" rates applicable on Values of Goods used; i.e. "Sale Price of Goods"
Local State VAT Composition schemes not compatible with CST, where inter-State movements of goods are involved; since such goods are also subject to CST after May 2002 amendment.
Input Tax Credit (ITC) available on local VAT-paid purchases of goods used in works contracts, in accordance with respective State's VAT law provisions
Sales in the course of imports / Inter-State bought-outs not subject to further local VAT in State of execution, if such outside State goods are appropriated to works contract, as a result of covenant, agreement or contractual obligation.
Normal CST rates applicable on goods supplied in deemed sales of inter-State works contracts; pursuant to CST amendment including 'works contracts' in definition of 'sale'.
Works Contract Tax - "VAT" rates
Sr.N
o.
STATE
VAT rates
applicable on
Prescribed Labour
Compounded Local Tax
Input Tax Credit eligibility (set-off of
Goods supplied; deductions where material
applicable on Total Contract
VAT paid on purchases used in
i.e. "Sale Price of values not ascertainable
Value without labour
works contract)
Goods" as per
from billing break-up
deductions
billing break-up
MAH-Works
Contracts_Labour
deductions
MAHARASHTRA
1
{Sec.31, 42(3), 45 /
Rule 40,50,53,54,58}
Normal VAT rates
varying from 10% to 30%
GUJARAT
{Sec.11(5), 14-A, 57B, 59-A, 59-B / Rule
18-AA, 28(8), 42,65}
Normal VAT rates
full VAT set-off available.
sub-contract / main contract resulting

25% - for general / residuary into immoveable property - not eligible
contracts
for set-off in hands of contractor /
employer (client).
40% - for AMCs
Works Contracts COMPOSITION Tax Rates
20% - for general / residuary

contracts
MADHYA
PRADESH
{Sec.7(1)(b)(c), 11, 11- Normal VAT rates

A, 14, 26, 27 / Rule 7,
8-A, 45(1 to 5)}
not provided
2% on amount paid
excluding Service Tax
8% for all other Contracts - on (ii) limited to 16/25 of VAT paid on goods
Contract Value less amount in case of other contracts (i.e.set-off = 8%
paid to registered subas against 12.5%)
contractor.
No Tax on Sub-contractor, if Principal

furnishes Forms '406' & '409' in proof of
Tax payment by principal.
4% in case of un-Registered
contractors
(i) Contractor not entitled to set-off on

purchases of goods where same are not
transferred as goods or in some other form
and which are used in erection of immovable
property other than plant & machinery. (ii)
Employer not entitled to set-off of VAT
charged to him as works contract, when
contract results in immovable property other
than plant & machinery.
Authorities' Permission Not required;

Option can be exercised for individual
contracts.
TDS Cert - Form '402'
Comp. Tax cannot be charged / collected

in invoice. Tax Invoice not to be issued.
Contract-specific Permission Required to
be taken
TDS 2% by Employer on
payments to Contractor;
after allowing for deduction
of TDS already deducted by
contractor from subcontractor's bills.
Value of goods to be determined after

2%
inter-State / Branch Transfers / Imports
deducting amounts paid by way of price for all other contracts on Total not allowed to be used in works contracts
for sub-contract with registered subContract Value. (less amount (Comp dealers also required to pay VAT
contractor.
paid to registered subon values of inter-State purchases/branch
contractor.)
transfers/imports)
+ TDS 2% on payments by
contractor to sub-contractor.
CHHATTISGARH
{Sec.6, 10, 27, 28 /
Rule 7, 8, 44}
Normal VAT rates
not provided
TDS rates
No Tax on Prinicpal, if Sub-contractor

furnishes Forms '407' & '408' in proof of
Tax payment by sub-contractor.
0.6%
for specified Construction
contracts on total contract
value (less amount paid to
registered sub-contractor.)
Composition schemes - Not eligible for

ITC; either by contractor or employer
TDS 0.6% on Construction

contracts
2% for civil construction

contracts

ITC; either by contractor or employer
2% in case of normal
No Tax on Prinicpal, if Sub-contractor contracts;
Comp.
furnishes Form '3' in proof of Tax payment Rate in case of composition
by sub-contractor.
10% for air-conditioning

contracts; elevators and
escalators.
Permission Required to be taken
4% for all other contracts on

Total Contract Value.
Joint & several liability between

Principal contractor and registered
Sub-contractor
Tax Deduction at Source against TDS Certificate
Restricted ITC - (i) reduced by 4% (limited

to 1%) in case of Construction contracts
5% for notified civil

Construction contracts;
ITC not allowed for Capital goods used

in transfer of property in goods (whether
as goods or in some other form)
involved in execution of works contract.
Optional Composition scheme

Conditions
Tax liability on sub-Contracted portion
2% for civil construction

contracts;
4%
for Other contracts on Total
Contract Value.

ITC.
No Tax on Sub-contractor, if Principal

furnishes Form '3-A' in proof of Tax
payment by principal.
1% where labour more than

50% of contract value, if
contractor has not opted for
Composition scheme.
ITC allowed only to sub-contractor and

not to main contractor
TDS Cert - Form '32';

No TDS against Waiver
certificate in Form '34'

furnishes Form '3' in proof of Tax payment
by sub-contractor.
2%
9/23
Sr.N
o.
STATE
CHHATTISGARH
{Sec.6, 10, 27, 28 /

Rule 7, 8, 44}
GOA
{Sec.7,28,
/Rule 6,25}
VAT rates
applicable on
Prescribed Labour
works contract)
Goods" as per
deductions
billing break-up
Normal VAT rates
Normal VAT rates
4 - Iron & Steel

(declared goods) /
12.5% Other goods
WEST BENGAL -- on Contractual
{Sec.14,16,18,40 /
transfer price, (ctp)
Rule
i.e. values of goods
20,30,39,46,47,81}
ORISSA
7
{Sec.11,54 / Rule
6,8,28,58,59,60}
not provided
not provided
(i) Civil works = 25% labour

no tax; 20% 'ctp' liable to 4%
VAT; 55% 'ctp' liable to
12.5% VAT.
(ii) Elect. contracts = 20%
labour no tax; 50% 'ctp' liable
to 4% VAT; 30% 'ctp' liable
to 12.5% VAT.
3% for Plant & machinery

contracts;
10%
for air-conditioning contracts.
{Sec.15,35,41/Rule
11,18,18A,29}
ASSAM
9
/ Rule
10,28,39/Sch.VI}
Civil works 30%; Residuary

contracts 20%
Normal VAT rates
not provided
Normal VAT rates
(varying from 10% to 25%) Civil works = 25%; Electrical

= 10%; Comp.Software =
15% Residuary = 20%
JHARKHAND
10 {Sec.9,13,22,44,58,66 Normal VAT rates
/ Rule 4,22,23,24}
12.5% on all goods

(other than
declared
11 {Sec.4,5,11A,16(notifi goods/Iron&Steel
cation),36A / Rule
transferred in the
3,5,59}
same form = 4%)
DELHI
Eletrical contracts 15% to

25%; Civil works and other
residuary contracts 30%.
Tax to be charged @ 12.5%
Tax on balance values after
all deductions.
Civil works 25%; Electrical

contracts 15%; 20%
residuary contracts
TDS rates
Permission Required to be taken
1% on contracts where cost

of materials used is more
than 10%
Full VAT set-off available;

No
ITC to contractor against subcontractor's bills;
Option to be taken in form '16' for one
Amounts paid to Registered Sub2% in case of Registered
contractors to be deducted to arrive at 2% on Contract Value less sub- year at a time; No inter-State transactions Amounts paid to Regd. Sub-contractors to contractors; 4% in case of
contracted
portion.
/ transfers; No input credit; No Tax
be deducted with proof of payment of tax.
'ctp'.
un-Registered contractors.
invocie can be issued
Normal VAT rates
{Sec.20,69

Sub-contractor
TDS waiver granted if Contractor proves

2% for Works contractors
Permission Required to be taken.
that in respect of works contract allotted,
other than importers, with TO No input credit; No inter-State purchases required tax will be deducted at source /
less than 50 lakhs
/ transfers
has been deducted from the account of
sub-Contractor.
Option valid for 3 years; No input credit;

4% on 60% of Contract Value. Cannot issue Forms like Way bills, etc.;
Cannot charge tax in invoice
BIHAR
8

Conditions
not provided
4% TDS; - Cert in Form

'VAT-605' ; No TDS against
Waiver cert. in Form 'VAT606'
not provided
not exc. 4%; Cert in Form

'C-II'; No TDS against
Waiver cert
4%
For contractors' TO less than 40 lakhs;

No input credit.
4%
Option to be taken for all contracts; No

input credit; but Inter-State purchases
allowed; No Tax Invoice can be issued,
cannot charge tax in invoice

furnishes documentary evidence in proof
of Tax payment by sub-contractor. No
Tax on Sub-contractor, if Principal
of Tax payment by principal.
(i) Full VAT set-off available, where Tax

paid at normal VAT rates.
(ii) In
case where % labour values
determined, ITC not permitted and Tax
invoices not to be issued
2%
Option to be exercised; No input credit;

No Inter-State purchases allowed; Not
applicable for manufacturers; No Tax
Invoice can be issued, cannot charge tax
in invoice
2%;
Sub-contractor to issue Tax Invoice to
TDS cert in Form 'JVATmain contractor. Tax charged in the
400'.
invoice will be accounted for in Returns of
No TDS against Waiver cert.
the main contractor.
in Form 'JVAT-407'
Option to be exercised for the year; No

Civil construction works - 2.5% input credit; No URD purchases; No interif all purchases within Delhi; State purchases / transfers. No Tax
3% in other cases
in invoice
In case of Composition, no Tax on Subcontractor, if Principal furnishes Form 'CC01' in proof of Tax payment by principal.
Contractor not to deduct TDS in such
cases.
4%
2% / (3% in case of
Composition Civil works)
10/23
Sr.N
o.
STATE
VAT rates
applicable on
Prescribed Labour
works contract)
Goods" as per
deductions
billing break-up
UTTAR
12 PRADESH

Conditions

Sub-contractor
TDS rates

contracts 10%; Residuary
contracts 20%
full VAT set-off available. (Deductions

provided towards consumables used,
inter-State goods in works contracts).
not notified
No input credit; No URD purchases; No

inter-State purchases / transfers. No Tax
in invoice
not provided
4%
TDS cert in Form 'XXXI'
Normal VAT rates

contracts 15%; Residuary
contracts 25%
3% (Bldgs., Roads, Bridges,

etc.= 1.50%; Installation of
Plant & mach. Incl.PSPO,
laying pipeline with material =
2.25%)
No input credit; No URD purchases; No

inter-State purchases / transfers. No Tax
in invoice
not provided
3% / Composition rate
Normal VAT rates
not provided
not provided
not provided
not provided
4% on payments by
Employer to Contractor; and
4% also by Contractor to
sub-Contractor
Normal VAT rates
not provided
4%
Permission required to be taken. Option

to be exercised for all contracts. Tax
invoice not to be issued. Can effect
purchase against Form "C" / 'VAT-D1'.
Road Permit in Form 'VAT-D3' to be used.

of Tax payment by sub-contractor. Further
Principal can claim ITC if same has not
been availed of by sub-contractor.
4%
8.4% (termed as
"Service Tax")
not provided
n.a.
8.4 (termed as "Service Tax")
not provided
No Tax on Sub-contractor if the Main

Contractor furnishes Certifcate in proof of
Tax payment by Contractor.
4.2%
(by Govt)
RAJASTHAN
12,22,40,41}
PUNJAB
14 {Sec.8,27,81 / Rule
15,20,46}
HARYANA
15 {Sec.6,7,9,24,42 /
Rule25,33,46,49}
JAMMU &
KASHMIR
16 {Sec.13,16 / Rule 5 /
Sch."B" Entry 1 of
SRO 117 dt.30-03-07}
CHANDIGARH
17
{See Punjab}
Normal VAT rates
not provided
not provided
not provided
not provided
Normal VAT rates
Eletrical contracts 15%; Civil

works and other residuary
contracts 25%.
small works contractor' - 5.5%
Permission required to be taken. Option

to be exercised for all contracts. No input
credit; but inter-State purchases against
Form "C" allowed
not provided
Normal VAT rates

contracts 10%; 20%
residuary contracts

provided towards purchase price of
VAT paid goods, inter-State goods in
works contracts and amounts paid to
Regd. sub-contractor).
not provided
not provided
Normal VAT rates
15% Electrical contracts;

30% residuary contracts

provided towards imports/exports/interState goods in works contracts and
amounts paid to Regd. sub-contractor).
2% for Civil contracts;

4% for other contracts
No inter-State purchases / imports /

transfers; Option to be taken for all
contracts during the year; No input credit;
No tax to be charged in invoice;
HIMACHAL
18 PRADESH
{Sec.6,7,17 / Rule
17,38,48}
UTTARANCHAL
19 {Sec.4(5),7,35, /Rule
14
/Sch. }
TAMIL NADU
20 {Sec.5, 6, 13, / Rule
8(5), 9}
Normal VAT rates
{Sec.3,6,13,34
/Rule9,49 /Sch. }
13 {Sec.20,43 / Rule
Amounts paid to sub-contractor to be

deducted from contract value
not provided
4% on payments by
Employer to Contractor; and
4% also by Contractor to
sub-Contractor
2%
4%
2% for Civil contracts;

4% for other contracts; TDS
Cert in Form " T "
11/23
Sr.N
o.
STATE
VAT rates
applicable on
Prescribed Labour
works contract)
Goods" as per
deductions
billing break-up
PONDICHERRY
21 {Sec.15 /Rule /
Normal VAT rates
not provided
Normal VAT rates
Electrical contracts 15% to

25%; Civil works and
Residuary contracts 30%.
VAT to be paid at 12.5% on
balance. ITC not claimable,
Tax invoice not to be issued.
full VAT set-off available
Sch. }
ANDHRA
22 PRADESH
{Sec.4,13,22 / Rule
17,18}
KERALA
23 {Sec.6,8,10 / Rule
Normal VAT rates; /

(12.625% where
transfer is not in
form of goods but in
some other form)
9,10,10-A,11,24-B,42,}
KARNATAKA
24 {Sec.9-A,15,/ Rule
3,135,139, / 6th
Sch.}
Normal VAT rates
Electrical contracts 20%;

AMCs 50%; Residuary
contracts 25%; (in cases
where transfer of property in
goods does not pass in the
form of goods.)
varying from 10 to 30%; 25%

residuary contracts; 30%
Civil works;
In case of payment of WCT at normal

VAT rates, ITC limited to 90%.

Conditions
4% on 70% of Contract value;

Option to remain in force for 3 years
i.e.2.8%
No input credit; sub-contractor's TO not

eligible for deduction; Tax Invoices not to
4% - Permission in Form VATbe issued; 12.5% tax to be paid on inter250
State purchases / transfers / local
purchases from URDs

Sub-contractor
TDS rates
not provided
at full rates as payable on

the works contract
4% in case of Composition;
4% of 70% values in case of
normal WCT; - TDS cert. in
furnishes proof of Tax payment by subForm 'VAT-501 / 501A'
contractor as registered VAT dealer.
Sub-contractor to issue Tax invoice which
Contractor to account for in Returns
8.08% (4.04% in case of

contracts from Govt. of Kerala
/ local authority). {3.03% for
local contractors not regd
under CST, & not importing
goods from outside Kerala}
Permission to be opted for all contracts.

No ITC claimable; Transfer of material
has not to be in form of goods. Amount
paid to Regd. sub-contractors to be
excluded against his certificate.
not provided
Applicable tax on the

contract per liability cert. in
Form '20-B' from contractor.OR - 4.04% for
Govt.contracts; 8.08% for
other Regd. contractors;
10.10% in case of Unregistered contractors.
full VAT set-off available. (ITC not

allowed, where contractor claims
deduction of amount paid to subcontractor.)
4% for contracts such as,

Programming/providing of
computer software; IT products
& telecomm. Eqpts., (etc.
Sch.VI),/ Residuary contracts
@ 12.5%
Permission to be taken. No ITC

claimable; 12.5% tax to be paid on interState purchases / transfers / local
purchases from URDs. No tax to be
charged in invoice. Amounts paid to
Regd. sub-contractor can be deducted
from contract value, subject to
documentary evidence.
not provided
4% / 12.5%, (equivalent to
the tax payable)
12/23
MATRIX - All India - WORKS CONTRACT SALES TAX - Overview of Provisions & applicable VAT Rates - OCT. - 2007.
Sr.N
o.
STATE
TDS provisions
No TDS on values
involving sales in course of
imports/inter-State goods
MAHARASHTRA
1
{Sec.31, 42(3), 45 /
Rule 40,50,53,54,58}
No TDS on payments to
sub-contractor against
assigned sub-contracts
Statement in Form '702'

from contractor/subcontractor for specifying
amount for TDS
GUJARAT
2
{Sec.11(5), 14-A, 57B, 59-A, 59-B / Rule

18-AA, 28(8), 42,65}
No TDS on values

certificate in Form '701'. TDS Certificate in Form
'703'
sub-contractor, where
Contractor opts for
Composition
MADHYA
No TDS on values for
PRADESH
sales in course of
{Sec.7(1)(b)(c), 11, 11A, 14, 26, 27 / Rule 7, imports/inter-State goods
8-A, 45(1 to 5)}
TDS by contractor as well

as sub-contractor
TDS Cert - Form '40';
CHHATTISGARH
4
{Sec.6, 10, 27, 28 /

Rule 7, 8, 44}
13/23
Sr.N
o.
STATE
TDS provisions
CHHATTISGARH
4
{Sec.6, 10, 27, 28 /

Rule 7, 8, 44}
GOA
{Sec.7,28,
/Rule 6,25}

TDS Cert - Form 'VII';

certificate
No TDS on advances and
WEST BENGAL where no transfer in goods

6
{Sec.14,16,18,40 /
Rule
20,30,39,46,47,81}
ORISSA
7
{Sec.11,54 / Rule
6,8,28,58,59,60}
BIHAR
8
{Sec.15,35,41/Rule
11,18,18A,29}
involved.
TDS Cert Form '18'; No TDS
against Waiver certificate

sales in course of

sales in course of
imports/inter-State
goods/exempt goods,
labour charges. No TDS at
time of Advance payment.
{Sec.20,69 TDS Cert in Form '29' ; No

TDS against Waiver cert.
/ Rule
10,28,39/Sch.VI}
in Form '31'
ASSAM
9
TDS not applicable where

Composition elected.
sales in course of
JHARKHAND
10 {Sec.9,13,22,44,58,66 imports/inter-State
goods/exempt goods,
/ Rule 4,22,23,24}
labour charges
DELHI
11 {Sec.4,5,11A,16(notifi
cation),36A / Rule
3,5,59}
TDS cert in Form 'DVAT43'.

certificate in Form
14/23
Sr.N
o.
STATE
UTTAR
12 PRADESH
{Sec.3,6,13,34
/Rule9,49 /Sch. }
TDS provisions
TDS not to be made on

amounts on which
contractor has already
deducted TDS from subcontractor
RAJASTHAN
13 {Sec.20,43 / Rule
TDS cert in Form 'VAT-41'
12,22,40,41}
PUNJAB
14 {Sec.8,27,81 / Rule
15,20,46}
HARYANA
15 {Sec.6,7,9,24,42 /
Rule25,33,46,49}
TDS cert in Form 'VAT-28'.

certificate.
TDS cert in Form 'VAT-C1'

(5th copy of challan). No
TDS against Waiver
certificate.
TDS applicable in respect

of services rendered in the
shape of works contract
JAMMU &
whether divisible or
KASHMIR
indivisible involving
16 {Sec.13,16 / Rule 5 /
transfer of property or not.,
Sch."B" Entry 1 of
(since provisions of J&K
SRO 117 dt.30-03-07}
GST Act,1962 applicable).
17
CHANDIGARH
{See Punjab}
HIMACHAL
18 PRADESH
{Sec.6,7,17 / Rule
17,38,48}
TDS cert in Form 'VAT-28'.

certificate.
TDS Certificate Form "VATII" (Challan's Triplicate

portion)
UTTARANCHAL
19 {Sec.4(5),7,35, /Rule
14
TDS Certificate Form "VIII"
/Sch. }
TAMIL NADU
20 {Sec.5, 6, 13, / Rule
8(5), 9}
No TDS on values
involving inter-State
movements of goods;
No TDS if Waiver
certificate in Form "S"
obtained.
15/23
Sr.N
o.
STATE
PONDICHERRY
21 {Sec.15 /Rule /
Sch. }
ANDHRA
22 PRADESH
{Sec.4,13,22 / Rule
17,18}
TDS provisions
No TDS on values
involving inter-State
movements of goods;
No TDS if Waiver
certificate obtained.
sub-contractor, if tax
already deducted by
contractee; TDS cert in
Form '501-B'
TDS cert in Form '20-F'.

No TDS on values
imports/inter-State goods.
KERALA
No TDS if Waiver
23 {Sec.6,8,10 / Rule
9,10,10-A,11,24-B,42,} certificate in Form "20-E"
obtained.
KARNATAKA
No TDS on values
24 {Sec.9-A,15,/ Rule
3,135,139, / 6th
Sch.}
16/23
MATRIX - All India VAT - Input Tax Credit provisions overview - SEPTEMBER - 2008.
Full set-off on all local VAT-paid purchases under Tax Invoice (where VAT shown separately), made in the course of business.
CST paid to Vendors for inter-State purchases is not elgible for any Set-offs.
Sr.No
State
MAHARASHTRA
1
(Sec.48,49 / Rules
52,53,54,55)
GUJARAT
{Sec.11 / Rule
15, 17, 18, 45}
MADHYA PRADESH
{Sec.14 / Rule 9 }
CHHATTISGARH
{Sec.13 / Rule 9}
Full VAT Input Tax Credits Eligibility / admissibility &

purposes specified
Conditions / Restrictions
Reduction in Set-offs / Retentions levels by Govt.
Non-admissibility
Available on ALL VAT-paid goods at

point of purchase; viz.;
Goods purchased for resale in / from
Maharashtra;
Inputs, raw materials, spares,
packing materials;
Fuel;
Capital assets;
Purchases
debited to Profit & Loss A/c.
Co-relation not mandatory between purchase /

sale;
No reduction
warranted on account of Free Issues /
warranty supplies.
Where a Business in whole or in part is

transferred or otherwise disposed off or any
change is effected in ownership thereof, then
Person succeeding shall be entitled to take
credit of any Set-off that is carried forward at
time of said transfer, disposal or change.
Dealer filing a Return in respect of any period during a year, may adjust aggregate of (i) any payment made in respect of said period before filing said Return, (ii) total value of TDS Cert. received by him in that period,
and (iii) amount adjustable by way of refund adjustment orders in respect of that period - AGAINST - (A) VAT payable according to Local Return, or (B) CST payable according to CST Return, for said period; or (C)
Entry Tax if any, under Entry of Goods into Local Areas Act, 2003. (D) After adjustments, Excess ITC, if any, may be claimed as refund, or carry forward for adjustment towards taxes payable as per Returns to be filed
for any subsequent period contained in the said year.
On VAT-paid (& Purchase Tax pd.)

purchases for Sale/export in/from
Gujarat; for sales to SEZs; for Use as
raw materials/packing materials in
manufacture of taxable goods for
sale/export.
On transfer of business, Transferee
entitled to ITC.
Calculate ITC as per Form '201' separately for

each 1 month Tax period. ITC shall be
adjusted against the Output VAT or CST; and
balance, if any, shall be carried over to next
Tax period of same year or subsequent year.
ITC (other than on Capital goods) remaining
unadjusted at end of year shall be refunded not
later than expiry of 2 years from end of the
year.
Reduction of 4% of net Purchase price (i.e. set-off available

in excess over 4%); in case of Branch Transfers outside
Gujarat of goods purchased or of finished goods out of raw
materials purchased (disposals otherwise than by way of
sale).
No set-off allowed on transactions where (i) Composition tax is paid; (ii) goods
purchased for sale or manufacture of goods for sale, but the purchased goods
or manufactured goods are given away otherwise than by way of
sale/resale/use in manufacture; (iii) Capital goods are used in transfer of
property in goods (whether as goods or in some other form) involved in
execution of works contract (iv) purchase of vehicles other than for trading; (v)
property or goods not connected with business; (vi) goods used as fuel in
generation of electrical energy; (vii) goods which remain unsold at time of
closure of business.
On VAT-paid purchases for Sale / export

in / from M.P.; Consumption/use in
manufacture/processing/mining of
taxable goods for sale/export in / from
M.P.; packing materials; use as plant,
machinery, equipment & parts thereof.
Input tax rebate can be adjusted against

Output VAT or CST; and balance can be c/f
towards tax payable in subsequent year; Input
tax rebate remaining unadjusted after two
years, granted by way of refund.

in excess over 4%); in case of (i) Branch Transfers in/from
M.P. (disposals otherwise than by way of sale); (ii)
consumption/use in manufacture/processing/packaging of taxfree goods; (iii) consumption/use in generation, transmission
or distribution of electrical energy.
or manufactured goods are given away as free sample/gift/replacement; (iii)
building materials & fixtures used in construction; (iv) Office furniture, fuxtures,
fittings & eqpts.; motor vehicles; air-conditioner plants.
On VAT-paid purchases for Sale / export

in / from Chhtt.; sale to SEZ; for use as
Capital goods; Consumption / use in
manufacture/processing/mining of
Chhtt.

Output VAT or CST; and balance can be c/f
in excess over 4%); in case of (i) Branch Transfers in/from
towards tax payable in subsequent year; Input Chhtt. (disposals otherwise than by way of sale);
tax rebate remaining unadjusted after two
years, granted by way of refund.
ITC on Capital goods in 36 mthly instalments.
or manufactured goods are given away as free sample/gift/replacement; (iii)
Capital goods used in generation of energy/power incl. captive power plant; (iv)
Capital expenditure on land, building materials & fixtures used in construction;
(v) Office furniture, fuxtures, fittings & eqpts.motor vehicles, air-conditioner
plants.

Output VAT or CST or E.T; excess carried
over to next periods upto end of respective
next fin. year, and unadjusted ITC at end of
respective second year to be granted as
refund.
ITC
on Cap. goods in 2 annual instalments.
No set-off allowed (i) Composition tax is paid; (ii) on stocks unsold at closure of
business; (iii) goods given as free sample/gifts; (iv) Capital goods/indl
inputs/packing materials used otherwise than as per Decl Form'VAT-XXX /
XXXIII'., Cap.goods not connected with business, or Used in mfr. of
goods/services exempt under Notification, or Used in generation of
energy/power incl. captive power.
On VAT-paid purchases of all goods incl.

Capital goods for Sale/export in / from
Goa; for Use in manufacture / processing
GOA {Sec.6,9,10 /Rule 7,9} / mining of taxable goods for sale / export
in / from Goa; for Sale by transfer of right
to use.

in excess over 3%); in case of
(i) goods used as Fuel;
(ii)
inputs used in manufacture of tax-free goods;
{Where dealer is unable to identify goods purchased (iii) purchase of Office equipment / furniture / fixtures - treated
with goods resold or with goods used in manufacture as capital assets;
(iv) Branch
of goods, it is presumed goods have been used in
Transfers outside Maharashtra;
(v)
chronological order in which they were acquired.
No reduction required, if goods despatched are brought back into
Dealer to maintain account of purchases in
Maharashtra within 6 months from date of despatch for processing or
chronological order, viz.: (a) Tax Invoice No. and date
otherwise.
of purchase; name of Selling dealer with
Regn.Cert/TIN, if registered; description of goods;
purchase price and amount of sales tax, if any.

in excess over 4%); in case of goods used in manufacture of
goods that are Branch Transferred from Goa (disposals
otherwise than by way of sale);
No set-off allowed on (i) purchases of intangible/incorporeal goods - however

set-off allowed on Software if purchased for trading; Copyright, if resold within
12 months; and Exp/Imp licence, DEPB and SIM cards;
(ii) where "sales" are (>) 50% of gross T.O. receipts (balance being towards
"services", etc.), set-off allowed only on purchases corresp. to goods
sold/transferred within 6 months during that year.
(iii) purchases in Stock (other than Capital Assets) - upon discontinuation, if
business is not transferred / continued.
(iv) purchases of motor vehicles treated as capital assets, unless dealer
engaged in leasing business;
(v) consumables/capital assets, if dealer engaged in job/labour work and not
manufacturing of goods for sale by him.
17/23
State
10
11

purposes specified
Non-admissibility

Output VAT or CST; excess carried over to
next year.
ITC
on Cap. goods in 4 equal half-yearly
instalments, where purchase price is more
than 1 crore.
ITC
allowed where goods returned by job-worker to
Manufacturer within 90 days.
Transferee / lessee entitled to claim ITC lying
unutilised in account of transferor.

in excess over 3%); in case of goods used in manufacture of
goods that are Branch Transferred from W.B. (disposals
purchased not used for business (iii) Air-conditioning units; automobiles; (iv)
Building materials, Iron&Steel used in construction, repairs of Civil structures
(v) Office equipments, furniture, electrical fixtures, (vi) Generators for captive
generation, fuels; (vii) goods lost/damaged and cannot be eventually sold; (viii)
goods lying unsold at time of closure of business; (ix) Reversal of ITC already
claimed, where Capital goods are disposed otherwise than by way of sale
within 3 years of purchase.
On VAT-paid purchases upon receipt of

Tax invoice; for Sale/resale of taxable
goods in Orissa; zero-rated sales (to
SEZs); for Capital goods for resale or
manufacture of taxable goods; Use in
manufacture/packing of taxable goods for
sale

Output VAT and only to extent of corresp. CST
payable;
Excess ITC
carried over to next Tax periods until 24
months from close of year.
ITC on
Capital goods available from date of 1st
corresp. Sale - to be adjusted against Output
tax equally apportioned over a period of 36
mths. In case of Lease, corresp. ITC shall be
spread over the period of lease term.
Reduction of 4% of net Purchase price (i.e. set-off available No set-off allowed on transactions where (i) Composition tax is paid; (ii) goods
in excess over 4%); in case of goods used in manufacture of lost/damaged and not eventually sold; (iii) goods lying unsold at time of closure
goods that are Branch Transferred from Orissa (disposals
of business;

Tax invoice; for Sale/resale of taxable
goods in/from Bihar; for Capital goods for
resale or manufacture of taxable goods;
Use in manufacture / packing of taxable
goods for sale

Output VAT or CST; rebate can be carried
forward to subsequent months until year-end;
and excess can be claimed as refund within 3
mths or can also be carried forward to next
year.

Bihar of goods purchased or of finished goods out of raw
sale).
No set-off allowed on purchases where (i) Composition Tax is paid (ii) Goods
purchased are given out on lease (iii) Capital goods like Civil structure and
immovable goods or properties, Vehicles, Office equipments, furniture,
electrical fixtures;
On VAT-paid purchases in Tax period

following after receipt of Tax invoice; for
Sale/resale of taxable goods in/from
Assam; for Capital goods for
manufacture of taxable goods; Use in
sale

Output VAT;
Excess ITC carried over to next Tax periods.
ITC on Capital goods (other than second hand)
available from commencement of commercial
production - to be adjusted against Output tax
over a period of 3 years.
Reduction of amount equivalent to CST that would have been

leviable; in case of Branch Transfers outside Assam of goods
purchased or of finished goods out of raw materials
purchased (disposals otherwise than by way of sale).
No set-off allowed on (i) Capital or other expenditure on land, civil structure or

construction; (ii) Capital goods purchased for use in generation of
energy/power including captive power (iii) Vehicles, Office equipments,
furniture, electrical fixtures; (iv) Composition Tax is paid (v) goods
lost/damaged and not eventually sold; (vi) goods lying unsold at time of closure

Tax invoice; for Sale/resale/inter-State
sale/sale in course of export of taxable
goods in / from Jharkhand; for Capital
JHARKHAND
{Sec.18,19,21 / Rule 25,26,27} goods for resale or manufacture of
taxable goods; Use in
sale
Input tax rebate incl E.T. can be adjusted

against Output VAT, CST;
Excess ITC carried over to next Tax periods.
ITC on Capital goods (other than second hand)
available from start of commercial production to be adjusted against Output tax equally over
a period of 36 mths.

Jharkhand of goods purchased or of finished goods out of
raw materials purchased (disposals otherwise than by way of
sale).
No set-off allowed on purchases where (i) Composition Tax is paid (ii) Capital
Goods not being second-hand, other than for use in manufacturing or for
manufacture of finished goods which are Branch Transferred; (iii) stock of
goods remaining unsold at closure of business; (iv) Capital goods like Civil
structure and immovable goods or properties, Vehicles, Office equipments,
Electrical & Electronics goods & appliances like Air Conditioners, Telephones,
Computers; Elevators; furniture, electrical fixtures; (v) goods given away as
free samples
On VAT-paid purchases in course of

business upon receipt of Tax invoice; for
Sale/resale/inter-State sale/sale in
course of export of taxable goods in/from
Delhi; for goods & building materials for
resale as such or for use in works
contracts for Employer; Capital goods for
resale / mfrg of taxable goods; Use in
mfrg/packing of taxable goods for sale.

Output VAT, CST;
ITC on Capital goods allowed @ 1/3 at time of
purchase, and balance 2/3 in two equal annual
instalments

Delhi of goods purchased or of finished goods out of raw
sale).
No set-off allowed for (i) purchase of non-creditable goods like Automobiles,

Fuels, Air-conditioning plants other than for manufacturing purposes, Office
equipments, stationery items, electrical fixtures, generators and elec.
installations, Elevators; (ii) where Composition Tax is paid (iii) purchase of
consumables or capital goods where dealer is a job worker and not engaged in
business of manufacture of goods (iv) where Capital goods depreciation is
claimed under Income Tax Act; (v) goods used for construction of or
incorporation in civil structures not constituting part of works contracts.
Sr.No

Tax invoice; for Sale/resale / export in /
from W.B.; zero-rated sales (to SEZs);
for Use in works contracts; for Capital
goods for resale or manufacture of
WEST BENGAL {Sec.22
goods; Use in manufacture/packing of
/Rule 19,20,20A,23}
W.B.
ORISSA
{Sec.20,21,22 /
Rule 11,12,13,14,66}
BIHAR
{Sec.16 / Rule
12,14,15,}
ASSAM
{Sec.11,14,15 /
Rule 9,11,12}
DELHI
6,7,10}
{Sec.9,10 / Rule
18/23

purposes specified
State
Non-admissibility
On VAT-paid purchases on receipt of Tax

invoice to be claimed in the Tax Return of
the Tax period in which goods are
purchased; for Sale/resale/inter-State
goods in / from U.P.; for Use in
sale; for transfer of property in works
contracts

Output VAT, CST; Excess ITC to be c/f until
first Tax periods of next year; ITC on capital
goods available if same are used for mfrg. of
taxable goods for sale, or for generation of
electrical energy for captive power plant - in
three equal annual instalments to be claimed in
first Tax Return of each year. 1st instalment to
commence from Return of last period of year in
which Capital goods have been purchased.

in excess over 2%); in case of Branch Transfers outside U.P.
of goods purchased or of finished goods out of raw materials
No set-off allowed for Air conditioning units or air conditioners, refrigerators, air
coolers, fans, and air circulators if not connected with manufacturing process;
An automobile including commercial vehicles, and two or three wheelers, and
parts, components and accessories for repair and maintenance thereof;
Goods purchased and accounted for in business but utilized for the purpose of
providing facility to the employees.
Vehicle used for transporting goods or passengers or both;
Capital goods used in the execution of a works contract; and
Captive power plant used for generation of electrical energy and its parts,
components and accessories for repair and maintenance thereof;
On VAT-paid purchases on receipt of Tax

invoice; for Sale/resale/inter-State
goods in / from Rajasthan; for Use in
RAJASTHAN {Sec.17,18 /
Rule 18}
sale;
To be claimed within 3 months from date of

invoice. Input tax rebate can be adjusted
against Output VAT, CST; Excess ITC to be
carried forward to next Tax periods of the year,
balance refundable after next year-end. ITC
on Capital goods and goods given on Lease,
allowed in 12 mthly instalments after date of
first sale.

Punjab of goods purchased or of finished goods out of raw
sale).
No set-off allowed on (i) Civil Structures and immovable goods or properties;

(ii) Building material used in construction activities; (iii) Vehicles; (iv) Office
Equipments; (v) Furniture, fixture including electrical fixtures and fittings; (vi)
Capital goods purchased prior to VAT Act.
On VAT paid goods for the purpose of (i)

local or inter-State sale in/from Punjab /
export; (ii) use as raw material /
containers / packing materials / Capital
PUNJAB {Sec.13,15 / Rule goods in mfrg/processing of taxable
18,19,21,22,23,24}
goods for sale/resale/export in/from
Punjab.

Output VAT, CST; Excess ITC to be carried
forward to next Tax period; thereafter to be
granted as refund. ITC not transferable except
when ownership of business is entirely
transferred.

sale).
No set-off allowed on purchase of - (unless the taxable person is in the

business of dealing in such goods) Automobiles; petrol, diesel, lpg, civil
structure/immovable goods or properties; office equipment and building
material, furniture fixtures inc. electrical fixtures/fittings, airconditioning/refrigeration units except where essential for
sale/storage/manufacturing process of taxable goods; goods used in
generation/distribution/transmission of electrical energy unless it is for captive
consumption, in which case, it would be allowed @ 4%; goods used for
personal consumption or gifts.

local or inter-State sale in / from Haryana
/ export; (ii) use as raw material /
goods in manufacturing / processing of
taxable goods for sale / resale / export in
/ from Haryana.

granted as refund.

Haryana of goods purchased or of finished goods out of raw
sale). ITC not claimable against purchases with Composition
tax.
No set-off allowed on (I) (a) Capital goods to be used mainly in mfrg. of exempt
goods or in telecomm. network or mining or gen./distr. of electric energy/power;
(b) Petroleum products used as fuel, or when exported out of State. (II) In case
of Other goods, (i)when used in telecomm. network, in mining, or in gen./distr.
of electricity/power; or (ii) when exported out of State or disposed of otherwise
than by sale; or (iii) when used in the mfrg/packing of exempt goods except
when such goods are sold in course of export of goods out of India; or (iv)
when used in the mfrg/packing of taxable goods which are exported out of
State or disposed of otherwise than by sale; or (v) when left in stock, whether
in form purchased or in manufactured/processed form, on date of cancellation
of Regn.
On VAT paid goods upon receipt of Tax

Invoice during a Tax period for the
purpose of sale in / from J&K; use as raw
material / containers / packing materials
JAMMU & KASHMIR goods in manufacturing / processing of
taxable goods or for execution of works
{Sec.19,21,22,23 / Rule 6,7,9}
contract.
ITC can be adjusted against Output VAT or

CST; Excess ITC can be carried forward to
next Tax periods until end of 2nd year;
thereafter to be granted as refund. Reduction
of 4% on raw materials used directly in
manufacture of finished goods sold in interState. ITC on capital goods limited to Pl &
Mach. allowed to be adjusted against Output
tax over a period of 3 years in equal monthly
instalments

sale).
No set-off allowed on (i) Civil Structures and immovable goods or properties;

(ii) Building material used in construction activities; (iii) Vehicles; (iv) Office
Equipments; (v) Furniture, fixture including electrical fixtures and fittings; (vi)
Capital goods purchased prior to VAT Act; (vii) stocks remaining unsold at
closure of business.

granted as refund. ITC not transferable except
when ownership of business is entirely
transferred.

sale).
No set-off allowed on purchase of - (unless the taxable person is in the

business of dealing in such goods) Automobiles; petrol, diesel, lpg, civil
structure/immovable goods or properties; office equipment and building
material, furniture fixtures inc. electrical fixtures/fittings, airconditioning/refrigeration units except where essential for
sale/storage/manufacturing process of taxable goods; goods used in
generation/distribution/transmission of electrical energy unless it is for captive
consumption, in which case, it would be allowed @ 4%; goods used for
personal consumption or gifts.
Sr.No
UTTAR PRADESH
12
13
14
15
16
17
{Sec.13,14,15 / Rule
24,25,26,27}
HARYANA
{Sec.8 / Rule
20,40,41}
CHANDIGARH
Punjab}
{See

local or inter-State sale in / from Punjab /
export; (ii) use as raw
material/containers/packing
materials/Capital goods in
manufacturing/processing of taxable
Punjab.
19/23
State
Sr.No

purposes specified
Non-admissibility
18

local or inter-State sale in / from H.P. /
export; (ii) use as raw material /
HIMACHAL PRADESH containers / packing materials / Capital
{Sec.11 / Rule 20,21,22,23}
taxable goods for sale / resale / export in
/ from H.P.
19
UTTARANCHAL
{Sec.6(3); Rule 16}

local or inter-State sale in / from
Uttaranchal / export; (ii) use as raw
material/containers/packing materials in
manufacturing/processing of taxable
Uttaranchal;
ITC to be computed as per the purpose of

utilisation of purchases; total ITC will be
aggregate of all commodities. ITC for Capital
Goods related to manufacture to be claimed in
two equal yearly instalments.

Uttaranchal of goods purchased or of finished goods out of
sale).
No set-off allowed for (i) Goods not connected with business; (ii) goods used in
mfrg/processing of exempt goods; (iii) goods given out for lease (iv) goods for
use in works contract; (v) goods used in generation of energy/power incl
captive power; (vi) capital expenditure on land, civil structure or construction,
(vii) motor car, accessories or spare parts; (viii) goods unsold at closure of
business; (ix) Composition Tax is paid

CST; Excess ITC can be carried over to the
next month until end of year; ITC on Capital
goods only after commencement of
commercial production over period of 3 yrs and
unavailed credit shall lapse, upto 50% can be
availed in same year.
Reduction of 3% of net Purchase price (i.e.set-off in excess

over 3%) in case of Branch Transfers outside T.N. of inputs
used in mfr of goods transferred, Reversal of ITC if goods
purchased are returned;
No set-off allowed for (i) Goods sold inter-State / Branch transferred without
Form 'C'/'F'.
TAMIL NADU
On VAT paid goods for the purpose of

Resale / inter-State sale in / from T.N.; for
use as raw material / containers / packing
materials / Capital goods in
manufacturing / processing of taxable
goods for sale / resale in / from T.N.
On VAT paid goods for the purpose of

Resale / inter-State sale in / from
Pondicherry; for use as raw material /
taxable goods for sale / resale in / from
Pondicherry.

goods available in equal mthly instalments
over period of 3 yrs.
Reduction of 2% of net Purchase price (i.e.set-off in excess No set-off allowed for (i) inputs used for mfr. of exempt goods; (ii) when goods
over 2%) in case of Branch Transfers outside Pondicherry of purchased for own use, not connected with business of dealer; (iii) civil
inputs used in mfr of goods transferred,
structure and immovable goods or properties; (iv) building material used in
construction activity, except when used by a works-contractor; (v) office
equipment; (vi) capital goods purchased prior to VATdate; (vii) petrol, diesel,
other motor spirit; (viii) air-conditioners except for business; (ix) for goods
purchased prior to twelve months from the date of commencement of this
Ordinance:(x) goods purchased from URDs; (ix) goods purchased from a
dealer paying tax on compounded rate.
On ALL VAT-paid goods at point of

purchase on receipt of Tax invoice during
Tax period, if such goods are for use in
business;
E.T. paid
eligible for adjustment against output
VAT.

CST; Excess ITC for any Tax period may be
claimed in next Tax Return, with adjustments if
any until March on Form 'VAT-200-B'.

in excess over 4%) in case of Branch Transfers outside A.P.
In case of payment of WCT at normal rates, ITC limited to
90%.
No ITC allowed on Petrol, Motor spirits, Diesel Oils; on transfer of business;

fuels for captive power generation/power plants; input used in Factory/Office
const., generators used for captive generation; works contracts under
composition.
On ALL VAT-paid goods purchased, for Input tax rebate can be adjusted against
purposes of Resale in/from Kerala, for
Output VAT, E.T. or CST; Excess can be c/f to
use in works contracts, for use as
next Tax periods until last Return of year, and
input/capital goods in manufacture /
thereafter granted as refund. Input tax rebate
processing of goods; for packing; for inter- on all Capital goods (over 10 lacs) allowed
State sale.
over period of 3 yrs from date from which
Capital goods are put to use; for industrial
units the period is 12 mths; If Capital goods are
sold/branch transferred, the ITC claimed to be
reversed. Decl Form '21-B'/'21-C'/'21-J' from
seller prescribed for claiming ITC.
Reduction of 4.04% of net Purchase price (i.e. set-off

available in excess over 4%) in case of Branch Transfers
outside Kerala of goods purchased or of finished goods out of
sale); or where the goods sold in inter-State are exempt.
No set-off allowed on (i) Air conditioners (ii) Civil structure and immovable
goods or properties (iii) Vehicles other than goods delivery vehicle (iv) Office
furniture/fixtures/ fittings/equipments (v) Elevators (vi) Computers other than
for business puepose (vii) All kinds of cranes, earth movers, JCB, Excavators,
Road rollers, concrete mixing machine and other similar machineries used in
connection with supply of labour and services (viii) Building materials and
fixtures used in construction activities (ix) Capital goods purchased prior to
VAT Act (xi) purchases from dealer paying compounded tax (xii) goods
remaining unsold at closure of business.
On ALL VAT-paid goods purchased; for

Sale/resale of taxable goods in/from
Karnataka; zero-rated sales (to SEZs);
for use as raw
material/component/consumable or fuel
in manufacture/processing, which may
result in emergence of another
commercial commodity or not; for use as
packing material; for use as capital goods
in manufacture / processing / storing or
any other activity connected with
business of dealer.

Karnataka of goods purchased or of finished goods out of raw
sale).
No ITC on purchases of Motor vehicles, all electrical/electronic

appliances,other than those for use in the manufacture, processing, packing or
storing of goods for sale and those for use in computing, issuing tax invoice or
sale bills, security and storing information. Furniture, Cement and construction
materials , paints, fuel.
20
21
22
{Sec.3,14,19 / Rule 10}
PONDICHERRY
{Sec.16,17,80 / Rule }
ANDHRA PRADESH
{Sec.13,22,38 / Rule 16,20}
KERALA
23
{Sec.11,12,13 /
Rule 12-A,12C,13,14,15,46,47,47-A}
KARNATAKA
24
{Sec.10,11,12,14,17,19,20 /
Rule 127,131,133}

goods only after commencement of
commercial production over period of 3 yrs.
Reduction of 4% of net Purchase price (i.e. set-off available No set-off allowed on purchases of goods (i) effected from URDs (ii) used as
in excess over 4%); in case of Branch Transfers outside H.P. free samples (iii) used for personal consumption (iv) held in stock at closure of
of goods purchased or of finished goods out of raw materials busisness

Output VAT or CST or E.T; Excess can be
carried over to next Tax periods. Input tax
rebate on all capital goods (over 10 lacs) can
now be claimed in the month of their purchase
itself instead of apportioning it over a period of
twelve months. If Capital goods are sold /
branch transferred, the ITC claimed to be
reversed.
20/23
MATRIX - All India Local VAT (Lease Tax) Rates - SEPTEMBER - 2008.
Transfer of Right to Use any 'Goods' (moveable property); i.e. Lease of 'Goods' is a deemed Sale under the VAT /
CST laws
'Lease' means any agreement or arrangement whereby the right to use any goods for any purpose is transferred by
one person to another (whether or not for a specified period) for cash, deferred payment or other valuable
consideration, without the transfer of ownership and includes a sub-lease but does not include any transfer on hire
purchase or any system of payment by instalment.
Lease Rentals received are subject to local VAT/(i.e. Lease Tax) rates as under, OR in case of inter-State leases,
subject to CST rates as applicable on normal inter-State sales of goods
Input Tax Credit available on corresponding local purchases of goods on VAT
State
Sr.No
1
MAHARASHTRA
GUJARAT
MADHYA PRADESH
CHHATTISGARH
GOA
WEST BENGAL
ORISSA
BIHAR
VAT rate (Lease Tax)
TDS
Normal VAT rates

Normal VAT rates
Guj.- 4% Composition rate allowed; conditions - tax not collectible & and ITC not permitted
Normal VAT rates

Normal VAT rates
4
Normal VAT rates
W.B. - 2% Composition rate allowed; conditions - tax not collectible & and ITC not permitted
ASSAM
10
JHARKHAND
11
DELHI
12
UTTAR PRADESH
13
RAJASTHAN
14
PUNJAB
15
HARYANA
16
JAMMU & KASHMIR
17
CHANDIGARH
18
HIMACHAL PRADESH
19
UTTARANCHAL ({Sec.35 / Rule 15}
20
TAMIL NADU {Sec.4
21
PONDICHERRY
22
ANDHRA PRADESH
23
KERALA
24
KARNATAKA
Normal VAT rates

Normal VAT rates
12.5
12.5
Normal VAT rates
4
4% - TDS Certificate in
Form 'XXXI'
Normal VAT rates

Normal VAT rates
Normal VAT rates
Normal VAT rates
Normal VAT rates
Normal VAT rates
4
Normal VAT rates
Normal VAT rates
Normal VAT rates
4
Normal VAT rates
4% - TDS Certificate
Form "VIII"
Details of all-India Road Permits / Way Bills for in-coming / out-going movements of goods from different States
Sr.No
State
1
2
Maharashtra
Gujarat
M.P.
Chattisgarh
Goa
W. B.
Orissa
Bihar
Assam
10
11
Jharkhand
Delhi
12
Uttar Pradesh
13
18
Rajasthan
Punjab
Haryana
J&K
Chandigarh
Himachal Pradesh
19
Uttaranchal
14
15
16
17
Inward Way Bill (Road Permits for Entry of Goods)

Rules / Forms Not Notified
Form 403
Form 49 for Registered Dealers;
UnRegistered Dealers Form 50);
Form 60 when Import by Rail.
UnRegistered Dealers Form 60);
Sale bill or Form VAT-XX
(For
(For
Outward Way Bill (Road Permits for Exit of Goods)
Section / Rule
Rules / Forms Not Notified

Form 402
Sec.68 / Rule 51

(For UnRegistered Dealers Form 50);
Sec.57; 61 / Rule 70; 71;

77.

(For UnRegistered Dealers Form 60);
Sale bill or Form VAT-XX
Form 50
Form 51
Form VAT-402 for Registered Dealers;

(For UnRegistered Dealers Form VAT-402-A);
Form D-IX
Form 61 / 62 by Road; (Delivery Permit in Form 66 by Rail,
Air, Post, etc.)
Form JVAT - 504-G
Form DVAT-35
Form XXXVIII for Registered Dealers;
(For UnRegistered Dealers Form XXXIX);
Form VAT - 47 / 47-A
Form VAT-36
Form VAT-D3 (Challan - Inward)
Form VAT - 65 / Certificate of Ownership VAT -60
Form VAT-36
Form VAT-XXVI-A
Form of Decl. XVI for Registered Dealers;
(For UnRegistered Dealers Form of Cert. XVII);
Form VAT-402 for Registered Dealers;

(For UnRegistered Dealers Form VAT-402-A);
Form D-X
Invoice; Consignment Note alongwith Tax clearance
Certificate in Form 63.
Form JVAT - 504-B
Form DVAT-34
Sec.67 / 68
Sec.58 / Rule 69; 70

Sec.75 / Rule 44
Sec.73, 81 / Rule
100;102;104;108.
Sec.74 / Rule 79; 81.
Sec.62; / Rule 41
Sec.75; 77 / Rule 41; 42;
43
Sec.72 / Rule 42
Sec.61 / Rule 43
na
Sec.50,51 / Rule 54
Form VAT - 49 / 49-A

Form VAT-36
Form VAT-D3 (Challan - Outward)
Way Bill/Delivery Note in Form VAT-58 / 59
Form VAT-36
Form VAT-XXVI-A
Sec.76,79 / Rule 53; 54
na
Sec.48; 49 / Rule 26, 29
Sec. 51 / Rule 63; 65

Sec.31 / Rule 56
Sec. 68 / Rule 68
Sec. 51 / Rule 63; 65
Sec.34 / Rule 61
20
T. N.
Sale bill or Delivery Note or Form JJ / KK
Sale bill or Delivery Note or Form JJ / KK
Sec.64; 67to 69 / Rule 15
21
Pondicherry
Sale bill or Delivery Note in Form 'JJ'
Sec.56; 57 / Rule 51; 59
22
A. P.
Sale bill or Delivery Note in Form 'JJ'

Way Bill of despatching State accepted if accompanied by
Tax Inv., Sale Bill, etc.
Form '600' or "X"
Sec.48 / Rule 55
23
Kerala
Form '15' - Delivery Note; for Registered Dealers;

(For UnRegistered Dealers Form '16' Cert. of Ownership);
Sale bill or Delivery Note (Permit Form '7-C' for notified

goods)
Sec.46; 48 / Rule 66
24
Karnataka
Andaman & Nicobar
Form VAT-505 (Govt. Form) / VAT-515 (Own Form)

Octroi on entry
Form VAT-505 (Govt. Form) / VAT-515 (Own Form)

Octroi on entry
25
Sec.53 / Rule 157

.
Compliance Schedule - Periodicity of Tax Payments / Returns

Sr.No
State
Date for Tax Payment monthly
Date for filing Returns
Annual Returns / Audit Report
Western
Region
Maharashtra
21st of following month
Monthly - within 21 days
Yearly Tax Audit Report within 30th Nov.
Gujarat
22nd of following month
Monthly - within I month
Annual Return within 31st Oct. / Yealry Tax Audit Report within 31st Dec.
Madhya
Pradesh
10th of following month
Quarterly - within 1 month
Yearly Tax Audit Report within 31st Oct.
Chattisgarh
Goa
Yearly Tax Audit Report within 31st Dec.
Eastern
Region
6
W. B.
Orissa
Yearly Tax Audit Report within 31st Oct.
Bihar
Assam
Annual Return within 31st May / Yearly Tax Audit Report within 31st Oct.
10
Jharkhand
Annual Return within 31st July / Yearly Tax Audit Report within 31st Oct.
Uttar Pradesh 20th of following month
Annual Return within 31st Oct.
Northern
Region
11
12
Delhi
13
Rajasthan
Annual Return and Yearly Tax Audit Report within 31st Dec.
14
Punjab
Quarterly - within 20 days
Annual Return and Yearly Tax Audit Report within 20th Nov.
15
Haryana
Annual Return within 30th Nov.
16
J&K
Annual Return and Yearly Tax Audit Report within 30th Sep.
17
Chandigarh
Quarterly - within 20 days
Annual Return and Yearly Tax Audit Report within 20th Nov.
18
Himachal
Pradesh
Annual Return and Yearly Tax Audit Report within 31st Oct.
19
Uttaranchal
Annual Return and Yearly Tax Audit Report within 31st Oct.
Southern
Region
20
T. N.
N. A.
21
A. P.
N. A.
22
Kerala
Annual Return within 30th April / Yearly Tax Audit Report within 31st Dec.
23
Karnataka
Annual Return within 31st May / Yearly Tax Audit Report within 31st Oct.
24
Service Tax Centralised

Registration at
Mumbai
Half-yearly within 30 days
Service Tax Audit by Department (EA 2000 / CAG)

Vat - CST Rates

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READY RECKONER - All India Local VAT (Sales Tax) Rates - SEPTEMBER - 2008.

Central Sales Tax Rates

0% CST + Form " I " from Units in SEZs

Switchgear items i.e. Relays,Switches, Time

Switchboards / Panelboards / DBs

Electrical / Electronic Systems, Instruments,

Electronic/Electrical items and components

U.P.S. units and their parts

H.V.Switchgears; indoor & outdoor

Distributed Control systems and PLCs

Rail coaches, engines, wagons and parts

Point Machines, Relay Racks / groups, etc.

Rly. Signalling AWS - Wired Frames,

Medical Equipments, devices and implants

Medical Equipment Spares

Iron & Steel, and Scrap thereof

Non-ferrous metals / alloys / ores / Scrap

Bearings, Castings, Pipes

Control and relay panel

Industrial Inputs and packing materials,

Packing materials, cases, boxes, crates,

Capacitor / Electrical power capacitors

Diesel Generating Sets

Solvent oils other than organic solvent oil

Resins, / Lac and shellac

Computers & peripherals, parts &

Software package/IT Software on any media

All equipments for electronic communication

Rubber, raw, latex, dry ribbed sheet

Other GENERAL Items

Telephone Sets, Cellular phones

Domestic Electrical Appliances viz. Grinders,

Music Systems viz.VCR/VCP, Cassette

Motor Vehicles / Used Motor Vehicles

Full Tax by Govt.) Full Tax

Full Tax Full Tax Full Tax

Full Tax Full Tax Full Tax

ALL OTHER GOODS Residuary VAT

Sales to Govt. Depts.

Full Tax Full Tax

Full Tax Full Tax

Full Tax Full Tax Full Tax Full Tax

Sales To SEZs, EOUs, EPZs, STPs

Full Tax Full Tax 0 + Decl.

0 + "VAT- 0 + "H" 4 + Form

Full Tax Full Tax

Central Sales Tax Rates

against Form "D" = abolished !

Switchgear items i.e. Relays,Switches, Time

Switchboards / Panelboards / DBs

Electrical / Electronic Systems, Instruments,

Electronic/Electrical items and components

H.V.Switchgears; indoor & outdoor

U.P.S. units and their parts

Point Machines, Relay Racks / groups, etc.

Rly. Signalling AWS - Wired Frames,

Iron & Steel, and Scrap thereof

Non-ferrous metals / alloys / ores / Scrap

Bearings, Castings, Pipes

Industrial Inputs and packing materials,

Packing materials, cases, boxes, crates,

Plant and Machinery; components, parts &

Rail coaches, engines, wagons and parts