States where VAT is applicable Value-added taxation in India

1 states vat applicable

1.1 gujarat
1.2 maharashtra
1.3 delhi

states vat applicable
gujarat

the government of gujarat had pass gujarat value added tax act, 2003 (act) in 2003 , specified date of implementation (appointed date) of same notified later. accordingly, government of gujarat has vied notification no. ghn – 14/vat-2006/s.1.(3)(1)-th dated 29 march 2006 notified appointed date implementation of vat regulations in state of gujarat shall effected 1 april 2006.

however central sales tax act, 1956 (central act) levies sales tax on inter-state sales still effective , inter state sale , purchase transactions effected after 1 april 2006 in state of gujarat shall continue subject levy central sales tax applicable earlier.

in gujarat, dvat act 2003, merge 3 existing state taxes:

gujarat sales tax act, 1956

bombay sales of motor spirit taxation act,1958 gujarat purchase tax on sugarcane act,1989

rates under vat:

the gujarat value added tax act, 2003 - schedule

maharashtra

the system of value added tax (vat) has been implemented, in state of maharashtra, w.e.f. 1 april 2005. every dealer, becomes liable pay tax under provisions of mvat, shall apply electronically registration, within 30 days date of such liability. vat implemented department of sales tax. site address is: department of sales tax - govt. of maharashtra

rate of tax:

schedule ‘a’ – essential commodities (tax free)- nil

schedule ‘b’ – gold, silver, precious stones, pearls etc. - 1.2%

schedule ‘c – declared goods , other specified verry goods - 6% (rates items other declared goods changed 6%)

schedule ‘d’ – foreign liquor, country liquor, motor spirits, etc. - 20% , above

schedule ‘e’ – other goods (not covered d) - 13.5% eff ct 17.09.2016

delhi

dvat 2004 amended dvat 2005 , dvat rules 2005 came force w.e.f. 1 april.,2005. repealed delhi sales tax act 1975, delhi sales tax on works contract act, 1999, delhi sales tax on transfer right use goods act 2002 , delhi tax on entry of motors vehicles local areas act 1994.

value-added tax depends on product , services.




^ http://lemonconsulting.net/lc/legal/itax/form/gnvat.pdf
^ change in rate of mvat 5.5% 6% w.e.f. 17th september 2016 (pdf). 
^ documents, procedures & formalities required vat registration in delhi . topcafirms. retrieved 3 december 2013.