VAT Rate

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shreyansh

shreyansh (Querist)
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27 May 2009 What will be the VAT rate for plastic container which is used for industrial purpose and plastic toys???

sunil

sunil (Expert)
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28 May 2009 Dear Sir,

The rate is 4%, vary from state to state.

shreyansh

shreyansh (Querist)
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28 May 2009 In Gujarat, what will be the rate? and also is it same for plastic dustbin?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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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**.

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### 🧾 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.

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### 📌 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 |

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### ✅ 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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