VAT Rate
This query is : Resolved
27 May 2009
What will be the VAT rate for plastic container which is used for industrial purpose and plastic toys???
28 May 2009
In Gujarat, what will be the rate? and also is it same for plastic dustbin?
03 August 2025
As of **May 2009**, under the **Gujarat Value Added Tax Act, 2003 (GVAT)**, the **VAT rates for plastic goods** varied depending on the **use and type of product**.
---
### 🧾 VAT Rates in Gujarat (circa 2009) for Plastic Items:
#### 1. **Plastic Containers (for industrial use):**
* Typically taxed at **4%** under **Schedule II**, if classified as industrial inputs or packaging materials.
* If classified as general-purpose plastic goods (not specifically for industrial input), it might fall under **12.5%**.
#### 2. **Plastic Toys:**
* Usually taxed at **12.5%**, as toys (including plastic) were **not listed** in any concessional schedule.
* Treated as **luxury/non-essential goods**.
#### 3. **Plastic Dustbins:**
* Most likely taxed at **12.5%**, unless classified specifically under plastic household articles (which were not usually in the 4% list).
* If used industrially (e.g., in manufacturing units), still generally under 12.5% unless notified otherwise.
---
### 📌 Summary for Gujarat (2009):
| Item | Likely VAT Rate | Remarks |
| ----------------------------------- | ------------------- | -------------------------------------------- |
| Plastic containers (industrial use) | **4%** or **12.5%** | Depends on classification (input vs general) |
| Plastic toys | **12.5%** | Considered non-essential |
| Plastic dustbins | **12.5%** | General household item |
---
### ✅ Action Step:
To be 100% sure, you could refer to:
* **Schedule II (Part A or B)** of the **Gujarat VAT Act, 2003**.
* Or a **notification** issued by the Gujarat Commercial Tax Department around May 2009.
Let me know if you'd like a scanned or archived copy of the relevant VAT schedule from Gujarat for that year.
---
### 🧾 VAT Rates in Gujarat (circa 2009) for Plastic Items:
#### 1. **Plastic Containers (for industrial use):**
* Typically taxed at **4%** under **Schedule II**, if classified as industrial inputs or packaging materials.
* If classified as general-purpose plastic goods (not specifically for industrial input), it might fall under **12.5%**.
#### 2. **Plastic Toys:**
* Usually taxed at **12.5%**, as toys (including plastic) were **not listed** in any concessional schedule.
* Treated as **luxury/non-essential goods**.
#### 3. **Plastic Dustbins:**
* Most likely taxed at **12.5%**, unless classified specifically under plastic household articles (which were not usually in the 4% list).
* If used industrially (e.g., in manufacturing units), still generally under 12.5% unless notified otherwise.
---
### 📌 Summary for Gujarat (2009):
| Item | Likely VAT Rate | Remarks |
| ----------------------------------- | ------------------- | -------------------------------------------- |
| Plastic containers (industrial use) | **4%** or **12.5%** | Depends on classification (input vs general) |
| Plastic toys | **12.5%** | Considered non-essential |
| Plastic dustbins | **12.5%** | General household item |
---
### ✅ Action Step:
To be 100% sure, you could refer to:
* **Schedule II (Part A or B)** of the **Gujarat VAT Act, 2003**.
* Or a **notification** issued by the Gujarat Commercial Tax Department around May 2009.
Let me know if you'd like a scanned or archived copy of the relevant VAT schedule from Gujarat for that year.
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