Registration

Save Share

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 September 2016 RESPECTED SIR,
A PRIVATE LIMITED COMPANY IS ENGAGED IN PRINTING AND PUBLISHING OF BOOKS AND HAVE ACHIEVED A TURNOVER OF RS. 30.00 LACS DURING F.Y.2015-16.
SIR, IS IT LIABLE FOR VAT REGISTRATION AND TO PAY VAT ?
WITH REGARDS,

ACA Anurag

ACA Anurag (Expert)

07 September 2016 Dear User ,
For which state you are asking ?

Querist : Anonymous

Querist : Anonymous (Querist)

09 September 2016 SIR,
FOR UTTAR PRADESHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHH

Querist : Anonymous

Querist : Anonymous (Querist)

18 September 2016 sir, please solve my problem

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

20 July 2025 Thank you for the clarification.

📌 Query:
A Private Limited Company in Uttar Pradesh, engaged in printing and publishing of books, with a turnover of ₹30 lakhs in FY 2015–16 — Is VAT registration and VAT payment required?

✅ Answer (Under UP VAT Act, prior to GST implementation):
1. Nature of Goods – Books

Books are generally exempt from VAT in many states, including Uttar Pradesh, under Schedule I (Exempted Goods) of the UP VAT Act.
2. VAT Registration Applicability

If the company deals exclusively in exempted goods (like books), VAT registration is not mandatory, regardless of turnover.
If any taxable goods or services are supplied in addition to books, and turnover exceeds the threshold, registration would be mandatory.
3. Turnover Threshold (for taxable goods)

In UP, the threshold for mandatory VAT registration was typically around ₹5–10 lakhs depending on the type of dealer and goods.
But again, this applies only if taxable goods are sold.
📝 Summary:
Particulars Status
Goods Sold Books (exempt under UP VAT)
Turnover ₹30 lakhs
Other taxable goods involved No
VAT Registration Required? ❌ Not required
VAT Payable? ❌ No, since books are VAT-exempt
⚠️ Note:
This applies prior to GST (i.e., before July 1, 2017). Under GST, the scenario changes, and even exempt suppliers may need registration in certain cases.

If the company has expanded activities or deals in other printed materials (e.g., advertising brochures, notebooks, etc.), some of those may not be exempt, and VAT/GST would apply.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now