Applicability of tn vat

Mr. A started a RO (Reverse Osmosis) plant in Tamil nadu. He supplies packaged mineral water can of 25 Ltrs.

A) Whether excise duty is attracted on manufacture of mineral water?

B) Assuming the turnover is Rs. 1 crore per annum, whether Tamil Nadu VAT applies for the sale?

C) Whether CST apply for interstate sale?

Replies (3)

Dear Dinesh

Commodity code applicable to Water is 780 falls under fourth schedule which clearly says 

 water is exempt other than the following

    1 Aerated, mineral, distilled , medicinal , ionic, battery, de-mineralised water and

    2.  water sold in sealed container

therefore mineral water sold in container is taxable. Since it is not appearing in first schedule Part B and C , it will be taxed at maximum rate of 14.5%

Since it is a taxable commodity and CST sales also will suffer a tax

 

Regards

Rajalakshmi.V

 

Dear Rajalakshmi,

Thank you very much.

What about the exice duty?

Commodity code applicable to Water is 780 falls under fourth schedule which clearly says   water is exempt other than the following     1 Aerated, mineral, distilled , medicinal , ionic, battery, de-mineralised water and     2.  water sold in sealed containe

what is the position of distilled water rate of tax , commodity code 

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
21 August 2026
Finance Manager

Resollect Technologies Pvt Ltd

Mumbai

CA

View Details
Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
17 August 2026
Chartered Accountant with US GAAP Experience

Austin Med Solutions Pvt Ltd

Bengaluru

CA

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
12 August 2026
Deputy Manager - Finance

RoamPrime Technologies Private Limited

Bengaluru

CA

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details