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    State-Wise Applicability of VAT, Road Permit, Entry Tax Etc

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    Nikhil Londhe
    1. The document outlines tax and duty rates across different states in India, including VAT, CST, service tax, entry tax, and TDS rates. 2. VAT rates range from 4-14.5% depending on the state, while CST is uniformly 2% across states. Service tax is 10.30% for most states. 3. The document also provides information on forms required for road permits in each state and rules around rebates or set offs for taxes withheld.

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    State-Wise Applicability of VAT, Road Permit, Entry Tax Etc

    Uploaded by

    Nikhil Londhe
    14K views2 pages
    1. The document outlines tax and duty rates across different states in India, including VAT, CST, service tax, entry tax, and TDS rates. 2. VAT rates range from 4-14.5% depending on the state, while CST is uniformly 2% across states. Service tax is 10.30% for most states. 3. The document also provides information on forms required for road permits in each state and rules around rebates or set offs for taxes withheld.

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    State-wise applicability of VAT, Road Permit, Entry Tax etc

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    1. The document outlines tax and duty rates across different states in India, including VAT, CST, service tax, entry tax, and TDS rates. 2. VAT rates range from 4-14.5% depending on the state, while CST is uniformly 2% across states. Service tax is 10.30% for most states. 3. The document also provides information on forms required for road permits in each state and rules around rebates or set offs for taxes withheld.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xls, pdf, or txt
    14K views2 pages

    State-Wise Applicability of VAT, Road Permit, Entry Tax Etc

    Uploaded by

    Nikhil Londhe
    1. The document outlines tax and duty rates across different states in India, including VAT, CST, service tax, entry tax, and TDS rates. 2. VAT rates range from 4-14.5% depending on the state, while CST is uniformly 2% across states. Service tax is 10.30% for most states. 3. The document also provides information on forms required for road permits in each state and rules around rebates or set offs for taxes withheld.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xls, pdf, or txt
    of 2

    Applicability Of Taxes & Duties State Wise

    ERO NRO SRO WRO

    Orissa West Jharkhand Chhattisgarh Assam  Meghalaya Bihar Punjab J&K Delhi Haryana Chandigarh U.P Rajasthan Uttarakhand Himachal Karnataka A.P Pondicherry Tamil Kerala M.P Maharashtra
    Bengal Pradesh Nadu

    Composition VAT NA NA NA 2% NA NA NA NA NA NA NA NA NA 3.00% NA NA NA 4.00% NA NA 8.08% 5.00% 8.00%


    Composition
    Scheme

    Works Contract
    Composition Service NA NA NA 4.12% NA NA NA NA NA NA NA NA NA 4.12% NA NA NA 4.12% NA NA 4.12% 4.12% 4.12%
    Tax

    VAT 4%/12.5% 4%/12.5% 4%/12.5% 5%/14% 5%/13.5% 4%/12.5% 4%/12.5% 5.5%/13.75% 5%/13.5% 5%/12.5% 5.25%/13.125 4%/12.5% 4.50%/13.5% 5%/14% 4.02%/12.56 5%/13.75% 5%/13.5% 4%/14.5% 4%/12.5% 4%/12.5% 4.04% / 12.63% 5%/13% 5%/12.5%
    % %
    Schedule
    Rates

    CST Against Form C 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00%

    Service
    Tax 10.30% 10.30% 10.30% 10.30% 10.30% 10.30% 10.30% 10.30% 0.00% 10.30% 10.30% 10.30% 10.30% 10.30% 10.30% 10.30% 10.30% 10.30% 10.30% 10.30% 10.30% 10.30% 10.30%

    Entry Tax 1% or 2% NA NA 1.00% NA NA 4%/8% NA NA NA NA NA NA 4% NA NA 2% or 5% NA NA NA NA 1.00% NA

    Octroi NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA Max 5.5%

    Road Permit Way Bill Form 50 Form NA Form 61 or 62 Form 40 Form D IX NA FORM 65 NA Form 38 NA Form 38 Form 47 Form 16 Form 26 NA Way Bill NA NA Form 16 Form 49 NA
    GVAT 504

    2% for
    WCT TDS registered & 4% 2.00% 2.00% 2.00% 12.50% 12.50% 4.00% 4.00% 8.00% 4.00% 4.00% 4.00% 4.00% 3.00% 4.00% 2.00% 12.50% 4.00% 4.00% 4.00% 8.08% 2.00% 2.00%
    for unregistered
    parties

    Rebate / Set off


    of WCT TDS YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES

    IT TDS 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00%

    #11 Digit TIN


    Rebate of Number and CST
    IT TDS YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES No.YES
    of the YES YES
    consignee has to
    be there in all the
    Invoices. # For
    Sale in Transit,
    Material should
    be sent only on
    Under 6(2) sale, Under 6(2) sale, Under 6(2) Under 6(2) "Self" basis” (no Under 6(2)
    Under 6(2) sale, In In case of BO In case of BO sale, In case of sale, In case of Under 6(2) sale, In door delivery or sale, In case of
    case of BO items if items if items if BO items if BO items if case of BO items if by courier). BO items if
    consignee is consignee is consignee is consignee is consignee is consignee is Resale invoicing consignee is
    Remarks customer then it is customer then customer then customer then customer then customer then it is has to happen customer then
    customer liability it is customer it is customer it is customer it is customer customer liability with in a week. it is customer
    to discharge Entry liability to liability to liability to liability to to discharge Entry On the Vendor liability to
    Tax discharge Entry discharge Entry discharge Entry discharge Tax Invoice, nowhere discharge
    Tax Tax Tax Entry Tax the ultimate Entry Tax
    consignee's name
    or address should
    appear but in the
    consignee column
    of the vendor
    invoice "Self -
    Kochi - E1 Sale “
    has to be
    mentioned

    0.005
    0.0200 0.0625
    4.02 12.56
    O

    Gujarat GOA

    NA NA

    NA NA

    5%/15% 5%/12.5%

    2.00% 2.00%

    10.30% 10.30%

    NA 2% or 5%

    NA NA

    Form 403 NA

    2.00% 1.00%

    YES YES

    2.00% 2.00%

    YES YES

    WCT 8% (For
    works contract
    not having
    separate PO
    for Supply &
    Services, For
    services 8%
    WCT+10.30%
    Service Tax)

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