tax exemption
This query is : Resolved
01 December 2016
Is pvc,plastic and Bakelite is exempted from tax ??
please tell me the book or a website where I could see how much tax to pay for particular iteam
02 December 2016
I don't think so? You have not mentioned which state? each state there own schedule for VAT exempted goods.
02 December 2016
in Delhi and what if the item is exempted in Delhi if we sell it to other state do we have to pay a tax ?
02 December 2016
Refer 1st, 3rd ,IV schedule list of goods of plastic items of various forms are classified in different scheduled is taxable @ different rates.
02 December 2016
where I should see it I don't know the website please share me the link
thanks
02 December 2016
refer link
www.allindiavat.com/data/schedules/schedules-delhi.xls
www.allindiavat.com/data/schedules/schedules-delhi.xls
02 December 2016
I have downloaded the file through link provided by you thanks for this .
one conundrum under this schedule 5 sr no.21 there are goods exempted are plastic ,
02 December 2016
celluloid,bakelite and rubber goods made of similar iteam
02 December 2016
what my question is that every plastic items we make is exempted from tax ??
02 December 2016
actually I am into electrical trading business where we do trading of plastic electrical accessories like holders ,switch,multi plugs etc so are they all exempted from sale tax in Delhi ?
26 July 2025
Here’s a clear breakdown on your query about tax exemption on PVC, plastic, and Bakelite items, especially for Delhi:
---
### 1. **Is PVC, Plastic, and Bakelite exempt from tax in Delhi?**
* No, **not all plastic items** are exempt from tax.
* Certain **specific plastic items** may be exempted as per the **Schedules of Delhi VAT Act**.
* For example, some items like **celluloid, bakelite, and rubber goods made of similar materials** may be listed as exempt under the **Schedule 5, Sr. No. 21** in Delhi’s VAT rules.
---
### 2. **Are all plastic electrical accessories (holders, switches, multi-plugs) exempt?**
* Generally, **plastic electrical accessories are taxable**.
* Only certain **specified plastic items**, usually raw materials or specific goods, are exempt.
* Finished goods like **holders, switches, multi-plugs**, even if made of plastic, are usually considered **taxable goods**.
---
### 3. **How to check tax applicability and rates?**
* Each state in India maintains its **own VAT / GST schedules**.
* For Delhi, you can refer the **official schedules and exemption lists** from the Delhi VAT website or trusted sources like:
* [Delhi VAT Schedules (Excel)](http://www.allindiavat.com/data/schedules/schedules-delhi.xls) — (as you already found)
* Look under **Schedule 1, 3, IV, V** for exemption or reduced rate categories.
---
### 4. **If item is exempted in Delhi, but sold to another state:**
* Under the **GST regime (post-July 2017)**, tax rules changed to uniform GST.
* For sales **interstate**, IGST is applicable as per GST law.
* Under the old VAT regime, the selling state’s tax laws apply, but interstate sales had different tax implications.
* Always check **current GST tariff rates** on the official GST portal or the Central Board of Indirect Taxes (CBIC) website.
---
### 5. **Recommended official sources to check tax rates and exemptions:**
* **Delhi VAT website or commercial tax department** for pre-GST era rates.
* **Central GST / State GST portal** (for current GST rates):
[https://www.gst.gov.in/](https://www.gst.gov.in/)
* **CBIC official notifications:**
[https://www.cbic.gov.in/](https://www.cbic.gov.in/)
* **GST rate finder tools** available online.
---
### Summary:
| Item | Tax Status (Delhi VAT) | Notes |
| -------------------------------------------------- | ------------------------------ | -------------------------- |
| Celluloid, Bakelite goods | May be exempt under schedule 5 | Check exact product code |
| Plastic electrical accessories (holders, switches) | Generally taxable | Not exempt usually |
| PVC items | Depends on item & schedule | Verify product in schedule |
---
If you want, I can help you check specific product codes (HSN or VAT codes) to see their current tax rates/exemptions under GST or old VAT for Delhi. Just share the exact product details.
---
**Would you like me to help you identify the GST/Harmonized System of Nomenclature (HSN) codes for your products?** That will make tax rate checking more precise.
---
### 1. **Is PVC, Plastic, and Bakelite exempt from tax in Delhi?**
* No, **not all plastic items** are exempt from tax.
* Certain **specific plastic items** may be exempted as per the **Schedules of Delhi VAT Act**.
* For example, some items like **celluloid, bakelite, and rubber goods made of similar materials** may be listed as exempt under the **Schedule 5, Sr. No. 21** in Delhi’s VAT rules.
---
### 2. **Are all plastic electrical accessories (holders, switches, multi-plugs) exempt?**
* Generally, **plastic electrical accessories are taxable**.
* Only certain **specified plastic items**, usually raw materials or specific goods, are exempt.
* Finished goods like **holders, switches, multi-plugs**, even if made of plastic, are usually considered **taxable goods**.
---
### 3. **How to check tax applicability and rates?**
* Each state in India maintains its **own VAT / GST schedules**.
* For Delhi, you can refer the **official schedules and exemption lists** from the Delhi VAT website or trusted sources like:
* [Delhi VAT Schedules (Excel)](http://www.allindiavat.com/data/schedules/schedules-delhi.xls) — (as you already found)
* Look under **Schedule 1, 3, IV, V** for exemption or reduced rate categories.
---
### 4. **If item is exempted in Delhi, but sold to another state:**
* Under the **GST regime (post-July 2017)**, tax rules changed to uniform GST.
* For sales **interstate**, IGST is applicable as per GST law.
* Under the old VAT regime, the selling state’s tax laws apply, but interstate sales had different tax implications.
* Always check **current GST tariff rates** on the official GST portal or the Central Board of Indirect Taxes (CBIC) website.
---
### 5. **Recommended official sources to check tax rates and exemptions:**
* **Delhi VAT website or commercial tax department** for pre-GST era rates.
* **Central GST / State GST portal** (for current GST rates):
[https://www.gst.gov.in/](https://www.gst.gov.in/)
* **CBIC official notifications:**
[https://www.cbic.gov.in/](https://www.cbic.gov.in/)
* **GST rate finder tools** available online.
---
### Summary:
| Item | Tax Status (Delhi VAT) | Notes |
| -------------------------------------------------- | ------------------------------ | -------------------------- |
| Celluloid, Bakelite goods | May be exempt under schedule 5 | Check exact product code |
| Plastic electrical accessories (holders, switches) | Generally taxable | Not exempt usually |
| PVC items | Depends on item & schedule | Verify product in schedule |
---
If you want, I can help you check specific product codes (HSN or VAT codes) to see their current tax rates/exemptions under GST or old VAT for Delhi. Just share the exact product details.
---
**Would you like me to help you identify the GST/Harmonized System of Nomenclature (HSN) codes for your products?** That will make tax rate checking more precise.
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