Uttarakhand VAT

The Uttarakhand Value Added Tax Act, 2005, which forms the legal framework of regulations
governing regulating VAT in Uttarakhand came into force from October 1st, 2005. According to
reports, Uttarakhand government collects over Rs.3500 crores from the implementation of VAT
across the state. The Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and
Modification Order, 2002 and the The Uttaranchal Value Added Tax Act,2005 have been
repealed following implementation of the Uttarakhand Value Added Tax Act, 2005.

Uttarakhand VAT Rates:

The tax to be paid will be levied on a dealers turnover at rates not above the maximum rate
listed under section 15 of the Central Sales Tax Act, 1956 vis-a-vis declared goods.
The following list of items are exempt from VAT under Schedule I

Agricultural implements

Aquatic feed

Cattle fodder

Chhilka

Deoiled rice polish

Wheat bran

Balanced poultry feed

Rice husk

Bamboo

Baskets

Cotton and silk yarns

Tax is payable on the following goods at 1% at every point of sale under Section IIA

Gold

Silver

Platinum

Precious metals

Gold articles

Pulses

Textiles

Tax is payable on the following goods at 5% at every point of sale under Section IIB

Acids

Copyright

Patent

Utensils

Metal castings

All types of yarn

Bitumen

Castor oil

Under Schedule IIC, the following rates are applicable

Molasses at 20%

Lottery tickets at 32.5%

Crushed Stone, Kankar, Stone Dust and Stone Ballasts at 9%

Under Schedule III, the following rates are applicable

Spirits of all kinds at 32.5%

Natural gas at 20%

Aviation turbine fuel at 20%

Under Schedule IV, rifles, pistol and ammunition are exempt provided an officer certifies that
the goods are being sold to Armed Force members. No tax is, therefore, payable on the purchase
or sale of goods under Schedule I. For goods listed under Schedule II (A), the rate of tax is 1%
and 5% for goods specified in Schedule II (B).

Uttarakhand VAT (Commercial TAX) Registration:

The required forms for registered are available online. The forms have to be downloaded and
submitted online for registration. All important details such as name, address, PAN and so forth
for successful registration.

Uttarakhand VAT Forms:

Form 1 - Application for registration
Form 1B - Certificate of registration (renewal)
Form 1C - Application of registration of casual dealer
Form 18 - Submitted by transporters carrying goods
Form 19 - Form of certificate for import
Form 22 - Composition of tax under section 7
Form 6 - Challan for VAT payment
Form 4 - Annual return of purchases and sales turnover
Form 9 - Application for recognition certificate
Form 8 - Tax deducted under section 35
These forms can be downloaded from Government of Uttarakhand website.

Uttarakhand VAT Return e-Filing and Payment:

The e-return forms have to be downloaded from the official website of commercial tax
department of government of Uttarakhand. All the required details have to be filled in and
submitted.

Frequently Asked Questions:

1. When did Uttarakhand Value Added Tax Act come into force?
The Uttarakhand Value Added Tax Act came into effect in October 2005.
2. What are the items which are exempt under Uttarakhand Value Added Tax Act?
The following list of items are exempt from VAT under Schedule I
o Agricultural implements
o Aquatic feed
o Cattle fodder
o Chhilka
o Deoiled rice polish
o Wheat bran
o Balanced poultry feed
o Rice husk
o Bamboo
o Baskets
o Cotton and silk yarns
3. What are the applicable interest rates under Schedule IIC ?
The following rates are applicable under Schedule IIC
o Molasses at 20%
o Lottery tickets at 32.5%
o Crushed Stone, Kankar, Stone Dust and Stone Ballasts at 9%
4. What is Form 6 used for under the Uttarakhand Value Added Tax Act?
Form 6 is used as challan for VAT paymen