Any one can clear me that G.I. Pipe come under the declared goods ( Steel and iron head) or not. if not , can its cover under the head of Pipes and pipes fittings of all varieties including G.I.pipes ,C.I.pipe , ductile pipes and PVC and vat rate
As per sec 14 of CST list of declared goods contain Iron and Steel.
Steel tubes are galvanised to make the pipe corrosion resistant. After galvanising it is called "Galvanised iron pipe" or GI Pipes. Since the galvanising does not change the structure and function of original steel pipes. and hence GI Pipes are declared goods. Same rule is applicable to Ductile pipes and PVC. - Case Law- Gujarat Steel Tubes Ltd v. State of Kerala
Vat rate of any declared goods in any state should not exceeds 4% as constitution of India authorises Parliament to declare some of the goods as a special importance and to impose the restrictions and conditions in regards to power of states in regard to levy, rate and other incidence of tax on such goods. For instance As per Gujarat Vat rate for particular steel items is 5% then state should not charge rate exceeds 4% during the intra state sale, even rate of particular item is higher.
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