Haryana vat

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heena pahuja (Querist)
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12 December 2014 1.Is company liable to charge vat in the invoice while making sale of old vehicles.

2.While mentioning sale turnover in the vat return, excise duty levied on goods sold need to be included or not in the amount of turnover?

Rupesh Jain

Rupesh Jain (Expert)
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12 December 2014 vat applicable@ 13.125% on the sales value

and when prepare the vat return then you have to add the excise in the taxable value
otherwise vat not match with sales value

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heena pahuja

heena pahuja (Querist)
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12 December 2014 Thanx..where i can see the rate?

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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27 July 2024 ### Haryana VAT Queries

#### 1. **VAT on Sale of Old Vehicles:**

**a. **Sale of Old Vehicles:**
- **Applicability:** Generally, the sale of old or used vehicles is not subject to VAT if the seller is not a registered dealer in vehicles or if the sale is made by an individual rather than a business entity.
- **VAT Charges:** However, if the business is a registered dealer in vehicles and is selling old vehicles as part of its business operations, VAT would be applicable. The VAT rate would typically be the same as that applicable to the sale of new vehicles unless specified otherwise.

**b. **Exemptions:**
- **Second-Hand Goods Exemption:** In some jurisdictions, there might be exemptions or special rules for the sale of second-hand goods, including vehicles. It is crucial to check if such exemptions apply under the Haryana VAT Act or any relevant notifications.

#### 2. **Including Excise Duty in VAT Turnover:**

**a. **Excise Duty on Turnover:**
- **Turnover Reporting:** Under VAT regulations, excise duty is generally not included in the turnover for VAT purposes. Only the net sale value (excluding excise duty) should be considered for VAT turnover.
- **VAT Returns:** When filing VAT returns, you should include the sale turnover excluding excise duty. Excise duty is typically reported separately.

**b. **Rate of VAT:**
- **Check VAT Rates:** The VAT rates applicable to different goods can be checked in the Haryana VAT Act or related notifications issued by the Haryana Government. These details are usually available on the Haryana Commercial Taxes Department’s official website or can be obtained from the department.

**c. **Relevant Sections in Haryana VAT Act:**
- **Section 2(1)(o):** Defines turnover for VAT purposes, usually excluding excise duty.
- **Section 15:** Provides the framework for the inclusion or exclusion of specific amounts in turnover.

**d. **Documentation and References:**
- **Haryana VAT Website:** For the latest VAT rates and rules, you can visit the official Haryana Commercial Taxes website or refer to the VAT rate schedules published by the Haryana Government.
- **Tax Professional Consultation:** Consulting with a tax professional can provide guidance tailored to specific scenarios and ensure compliance with current regulations.

### Summary:

1. **VAT on Sale of Old Vehicles:**
- Check if your business needs to charge VAT based on the nature of the sale and whether you are a registered dealer. Generally, individual sales of old vehicles may not require VAT.

2. **Excise Duty and Turnover:**
- Excise duty should not be included in the turnover for VAT purposes. Report turnover excluding excise duty in your VAT return.

For accurate and up-to-date information, refer to Haryana VAT regulations and consult with a tax professional.

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