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Textiles and Goods and Services Tax - GST Rates

CA. Rajeev K. Sharma 
on 06 July 2017

LinkedIn


Timely and strict compliance of the law being the back bone of self-assessment under GST, becomes more important for every registered person under GST. And as the law is new for all and one, various interpretational and compliance issues are the initial challenges being faced by the industry.

The assessees who are already registered in Central Excise, Service Tax, Customs or State VAT are normally accustomed to timely comply with the procedural aspects of relevant statues. And the ones, who are for the first time being covered under indirect taxes feel more of these issues.

Textiles sector is one of such industry that has more or less enjoyed an exemption regime until now. With the imposition of Goods and Services Tax recently, the textile, hosiery and related job work units which are large in numbers and are mostly from micro, medium and small segment of industry are facing teething problems in this new regime of taxation. Most of the present units in Textile segment are running their units for several decades without being liable for Central Excise and Service Tax in particular and State VAT in general. The issues of concern for them range from procedural like rates of taxes to legal like place of supply of goods.

I am here with a series of write-ups concerning Goods and Services Tax specifically concerning Textile Sector with an endeavour to deliberate on these areas of concern.

This article, the first in the series will be covering rates of GST on Textiles, readymade, hosiery goods and the goods used in textile industry.

Rates of Central Excise Pre-GST


Natural Fiber, Natural Yarn, Natural Fabric (Cotton)

0% without CENVAT and 6% with CENVAT

Conditional Exemption

Manmade Fiber, Manmade Yarn, Manmade Fabric

12% with CENVAT

No Exemption

Compulsory Duty

Readymade Garments, made-ups Branded and SP More Than Rs. 1000

(cotton or mixed)

Compulsory Duty With Two Options

1st Option  2% of 60% of RSP without CENVAT

2nd Option 12.5% of 60% of RSP with CENVAT

No Exemption

Compulsory Duty

Just Options for Rates

Readymade Garments, made-ups B/Unbranded and/or SP Less Than Rs. 1000 (PURE COTTON ONLY)

Voluntary Duty With Two Options

1st Option  Nil Rate  without CENVAT

2nd Option 6% of 60% of RSP with CENVAT

Conditional Exemption

Readymade Garments, made-ups Unbranded and SP Less Than Rs. 1000 (COTTON PLUS others)

Voluntary Duty With Two Options

1st Option  Nil Rate  without CENVAT

2nd Option 12.5% of 60% of RSP with CENVAT

Conditional Exemption


Primary Structure of Rates of Taxes under GST


Product

GST (%)

Cotton

5%

Cotton Cone Yarn

5%

Cotton Hank Yarn

5%

Cotton Waste

5%

Cotton Fabric

5% (No Refund of ITC accumulation)

Cotton Garment/Made-Ups Without brand name having Retail Sale Price below Rs.1000 (per piece)

5% (Sale Value not exceeding Rs 1000 per piece)

12% (Sale Value exceeding Rs 1000 per piece)

Cotton Garment/Made-Ups with brand name having of RSP of Rs. 1000 and above (per piece)

5% (Sale Value not exceeding Rs 1000 per piece)

12% (Sale Value exceeding Rs 1000 per piece)

Polyester Fiber

18%

Polyester Yarn

18%

Polyester Fabric

5% (No Refund of ITC accumulation)

Polyester Garment/Made-Ups Without Brand Name having RSP below Rs. 1000 (per piece)

5% (Sale Value not exceeding Rs 1000 per piece)

12% (Sale Value exceeding Rs 1000 per piece)

Polyester Garment/Made-Ups Without Brand Name having RSP of Rs. 1000 (per piece) and above

5% (Sale Value not exceeding Rs 1000 per piece)

12% (Sale Value exceeding Rs 1000 per piece)


ITEM WISE RATES OF GST

Kindly note that the ”Tariff item”, “sub-heading” “heading” and “Chapter” given below shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).  Further, The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

Items with * are given here with names by which they are commonly known in market. In Schedules, these names do not appear though.


SCHEDULE-Exempt Goods

S.

No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

Percentage of  GST,(CGST+SGST)

123.

5001

Silkworm laying, cocoon

Effective rate of GST 0, as wholly exempt

124.

5002

Raw Silk

Effective rate of GST 0, as wholly exempt

125.

5003

Silk Waste

Effective rate of GST 0, as wholly exempt

126.

5101

Wool, not carded or combed

Effective rate of GST 0, as wholly exempt

127.

5102

Fine or coarse animal hair, not carded or combed

Effective rate of GST 0, as wholly exempt

128.

5103

Waste of wool or of fine or coarse animal hair

Effective rate of GST 0, as wholly exempt

129.

52

Gandhi Topi

Effective rate of GST 0, as wholly exempt

130.

52

Khadi Yarn

Effective rate of GST 0, as wholly exempt

131.

5303

Jute fibres, ram or processed but not spun

Effective rate of GST 0, as wholly exempt

132.

5305

Coconut, coir fibre

Effective rate of GST 0, as wholly exempt

133.

63

Indian National Flag

Effective rate of GST 0, as wholly exempt



SCHEDULE I- 5%

S.

No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

Percentage of  GST,(CGST+SGST)

202.

5004 to 5006

Silk yarn

5

203.

5007

Woven fabrics of silk or of silk waste

5

204.

5104

Garneted stock of wool or of fine or coarse animal hair, shoddy  wool

5

205.

5105

Wool and fine or coarse animal hair, carded or combed

5

206.

5106 to 5110

Yarn of wool or of animal hair

5

207.

5111 to 5113

Woven fabrics of wool or of animal hair

5

208.

5201 to 5203

Cotton and Cotton waste

5

209.

5204

Cotton sewing thread, whether or not put up for retail sale

5

210.

5205 to 5207

Cotton yarn [other than khadi yarn]

5

211.

5208 to 5212

Woven fabrics of cotton

5

212.

5301

All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)

5

213.

5302

True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)

5

214.

5303

All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)

5

215.

5305 to 5308

All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn

5

216.

5309 to 5311

Woven fabrics of other vegetable textile fibres, paper yarn

5

217.

5407, 5408

Woven fabrics of manmade textile materials/Synthetic Cloth*

5

218.

5512 to 5516

Woven fabrics of manmade staple fibres

5

219.

5705

Coir mats, matting and floor covering

5

220.

5809, 5810

Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal

5

221.

60

Knitted or crocheted fabrics [All goods]

5

222.

61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece

5

223.

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece

5

224.

63

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece

5

SCHEDULE II- 12%

S.

No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

Percentage of  GST,(CGST+SGST)

64.

3005

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

12

82.

3926

Plastic beads

12

118.

4808

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803

12

119.

4810

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size

12

120.

4811

Aseptic packaging paper

12

121.

4817 30

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

12

122.

4819

Cartons, boxes and cases of corrugated paper or paper board

12

124.

4823

Paper pulp moulded trays

12

133.

5601

Wadding of textile materials and articles thereof; such as Absorbent cotton wool

12

134.

5602

Felt, whether or not impregnated, coated, covered or laminated

12

135.

5603

Nonwovens, whether or not impregnated, coated, covered or laminated

12

136.

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or  sheathed with rubber or plastics

12

137.

5605

Metallised yarn, whether or not gimped, being textile yarn, or strip    or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread

12

138.

5606

Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

12

139.

5607

Twine, cordage, ropes and cables, whether or not plaited or braided  and whether or not impregnated, coated, covered or sheathed with rubber or plastics/Elastic*

12

140.

5608

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials

12

141.

5609

Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included

12

142.

5701

Carpets and other textile floor coverings, knotted, whether or not made up

12

143.

5702

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs

12

144.

5703

Carpets and other textile floor coverings, tufted, whether or not made up

12

145.

5704

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

12

146.

5705

Other carpets and other textile floor coverings, whether or not made  up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom

12

147.

5801

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806

12

148.

5802

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703

12

149.

5803

Gauze, other than narrow fabrics of heading 5806

12

150.

5804

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

12

151.

5805

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

12

152.

5806

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)

12

153.

5807

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered

12

154.

5808

Braids   in  the  piece;  ornamental  trimmings  in   the  piece,  without embroidery, other than knitted or crocheted; tassels, pompons and similar articles

12

155.

5809

Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

12

156.

5810

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

12

157.

5811

Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810

12

158.

5901

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

12

159.

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

12

160.

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

12

161.

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

12

162.

5905

Textile wall coverings

12

163.

5906

Rubberized textile fabrics, other than those of heading 5902

12

164.

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

12

165.

5908

Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated

12

166.

5909

Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials

12

167.

5910

Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material

12

168.

5911

Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated  with  rubber,  for  covering  weaving  spindles   (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalized yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles

12

169.

61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece

12

170.

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece

12

171.

63

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece

12

182.

7319

Sewing needles/ HOSIERY NEEDLES ARE AT 18*

12

187.

8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor

12

223.

9404

Coir products [except coir mattresses]

12

224.

9404

Products wholly made of quilted textile materials

12

       

SCHEDULE III- 18%

S.

No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

Percentage of  GST,(CGST+SGST)

51.

3206

Other coloring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined

18

53.

32110000

Prepared driers

18

54

3212

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale

18

55.

3215

Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)

18

88.

3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordant), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included

18

100.

3901 to 3913

All goods i.e. polymers; Polyacetals, other polyether, epoxide resins, polycarbonates, alkyd resins, polyallylesters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms

18

105.

3919

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

18

108.

3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

18

111.

3926

Plastic Tarpaulin

18

123.

4015

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber [other than Surgical gloves]

18

124.

4202

School satchels and bags other than of leather or composition leather

18

127.

4202 22 20

Hand bags and shopping bags, of cotton

18

128.

4202 22 30

Hand bags and shopping bags, of jute

18

129.

4202 22 40

Vanity bags

18

130.

4202 29 10

Handbags of other materials excluding wicker work or basket work

18

131.

4301

Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 4101, 4102 or 4103.

18

132.

4302

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303

18

133.

4304

Artificial fur and articles thereof

18

155.

4821

Paper or paperboard labels of all kinds, whether or not printed

18

158.

5401

Sewing thread of manmade filaments, whether or not put up for retail sale/Polyester Sewing Threads*

18

159.

5402, 5404, 5406

All synthetic filament yarn such as nylon, polyester, acrylic, etc.

18

160.

5403, 5405, 5406

All artificial filament yarn such as viscose rayon, Cup ammonium, etc.

18

161.

5501, 5502

Synthetic or artificial filament tow

18

162.

5503, 5504,

5506, 5507

Synthetic or artificial staple fibres

18

163.

5505

Waste of manmade fibres

18

164.

5508

Sewing thread of manmade staple fibres

18

165.

5509, 5510, 5511

Yarn of manmade staple fibres

18

172.

6501

Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateau and manchons (including slit manchons), of felt

18

173.

6502

Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed

18

174.

6504 00 00

Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed

18

175.

6505

Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed

18

176.

6506

Other headgear, whether or not lined or trimmed

18

177.

6507

Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear

18

182.

6811

Articles of asbestos-cement, of cellulose fibre-cement or the like

18

233.

7319

Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included

18

302.

8213 00 00

Scissors, tailors' shears and similar shears, and blades therefor

18

306.

8308

Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal

 

335.

8443

Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]

18

337.

8445

Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447

18

338.

8446

Weaving machines (looms)

18

339.

8447

Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting

18

340.

8448

Auxiliary machinery for  use with  machines  of  heading 84.44,  84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)/ SEWING NEEDLES ARE AT 12%*

18

341.

8449

Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats

18

342.

8451

Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics

18

343.

8453

Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines

18

442.

9606 21 00, 9606 22 00, 9606 29, 9606 30

Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks

18

446.

9607

Slide fasteners and parts thereof /Zip*

18

SCHEDULE IV- 28%

S.

No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

Percentage of  GST,(CGST+SGST)

52.

4202

Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags, insulated food or beverages bags, toilet bags,  rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags  of other materials excluding wicker work or basket work]

28

53.

4203

Articles of apparel and clothing accessories, of leather or of composition leather

28

54.

4205

Other articles of leather or of composition leather

28

55.

4206

Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons

28

56.

4303

Articles of apparel, clothing accessories and other articles of fur skin

28

57.

4304

Articles of artificial fur

28

67.

6703

Wool or other animal hair or other textile materials, prepared for use in making wigs or the like

28

68.

6704

Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included

28

SCHEDULE V - 3%

S.

No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

Percentage of  GST,(CGST+SGST)

17.

7117

Imitation jewellery

3


We have tried to compile whole range of goods related to Textiles sector.

Happy Deemed Credit!

The author can also be reached at rks9814214503@gmail.com

The writer of this article is a Chartered Accountant having more than 17 years of experience in the field of indirect tax.  He has authored a book on Punjab Value Added Tax, ‘Law and Practice of Punjab VAT’. He has to his credit many papers, published in National Level reputed tax publishers and presented at various National and State Level Forms.

The views expressed herein are the personal views of the writer. Readers are advised to act upon their own understanding /independent advice on the relevant law. This document is based on interpretation of the law. Therefore, the views expressed above are matters of opinion based on the laws prevalent at the time the view being expressed, which may change as the law evolves from time to time. We have no responsibility to update these comments for events and circumstances occurring after the date of this note, unless specifically requested. This note is for the specific purpose of serving as an informative guide and is meant for general guidance and no responsibility for loss arising to any person acting or refraining from acting as a result of any material contained in this presentation will be accepted by us.


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