Rate of VAT for spare parts of D.G. Sets.

This query is : Resolved 

25 November 2008 Kindly furnish me the rate of VAT on spare parts of Diesel Generator sets (i.e spare parts of engine & alternator)in Gujarat state. Also, provide me the Schedule & Sr.No. defining the rate of tax. Thks & Rgds.

25 November 2008 20% in Delhi but refer to estate Vat rate.

26 November 2008
Kindly furnish me the rate of VAT on spare parts of Diesel Generator sets (i.e spare parts of engine & alternator)in Gujarat state. Also, provide me the Schedule & Sr.No. defining the rate of tax. Thks & Rgds.

20 July 2025 1. Applicable VAT Rate:
Spare parts of Diesel Generator sets such as engine parts and alternator parts are generally taxable under VAT in Gujarat.
The VAT rate applicable is usually 12.5% (standard VAT rate in Gujarat for such industrial goods/spare parts).
Some spare parts may attract 5% VAT if classified under specific schedules (check classification).
2. Relevant Schedule & Sr. No.:
According to the Gujarat VAT Act Schedule I (List of taxable goods), spare parts of machinery and engines often fall under Sr. No. 5 or 6 of the schedule for machinery parts.
Exact classification depends on the description of the spare parts in the schedule, which typically includes “spare parts of machinery” or “parts of engines.”
3. Reference:
Please refer to the Gujarat VAT Act, Schedule I, Serial No. 5 or 6 for the applicable VAT rate on DG set spare parts.
For authoritative confirmation, you may check the Gujarat Commercial Tax Department website or consult the latest VAT schedules or notifications.


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