vat rate

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 February 2010 pl. advise what is rate of vat on premix used for fortification of flour products like atta , maida in west bengal.
thanks

It is not flour product it is a premix, made of vitamins to be added to flour and atta and maida to make atta and maida fortified.

K Bala Kishan

K Bala Kishan (Expert)
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22 February 2010 As such there is no tax on flour products if you refer in Schedule A and Sl No.27 and 27a in West Bengal VAT Schedules.

Querist : Anonymous

Querist : Anonymous (Querist)

22 February 2010 It is not flour product it is a premix, made of vitamins to be added to flour and atta and maida to make atta and maida fortified.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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03 August 2025 Thanks for the clarification. Since your query is about the VAT rate on vitamin premix used for fortification of flour (atta, maida, etc.) in West Bengal, here is the accurate information based on the West Bengal VAT Act, 2003, as it stood in February 2010:
🧾 Product: Vitamin Premix for Flour Fortification
The premix is not flour, but a nutritional additive, generally composed of vitamins and minerals.
It's added in small quantities to atta, maida, etc., to produce fortified flour.
📌 VAT Classification in West Bengal (as of Feb 2010):
Flour products (atta, maida) were exempt under Schedule A, Sl. No. 27 & 27A.
Premixes, however, are not exempt, since they are not themselves flour products.
📦 Classification of Premix:
Premix (being a compound of vitamins/minerals) is considered a chemical or nutritional supplement.
Typically falls under the residual entry if not specifically listed.
✅ Applicable VAT Rate:
Product VAT Schedule Entry VAT Rate in WB (2010)
Fortification premix (vitamin/mineral mix) Not covered under Schedule A 12.5% (general rate)
Unless there was a specific notification reducing the rate (which was not the case for vitamin premix in 2010), it would attract the default VAT rate of 12.5% in West Bengal.
📄 Supporting Interpretation:
Similar premixes for animal feed or nutritional use were often notified separately if eligible for reduced rates.
For human food fortification premix, unless explicitly covered under a concessional rate, the general rate applied.

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