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Applicability of tn vat

T S D ( ) (236 Points)

14 February 2013

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?

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3 Replies

V.Rajalakshmi (proprietrix) (65 Points)
Replied 21 February 2013

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

1 Like

T S D ( ) (236 Points)
Replied 06 April 2013

Dear Rajalakshmi,

Thank you very much.

What about the exice duty?

Ramesh Ponnusamy (GST Practitioner) (43 Points)
Replied 15 December 2015

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