Vat is applicable on packing or not

ya applicable if sales is oms 

Rate of tax on packing materials �
Where any goods are sold and such goods are packed in any material, the tax shall be leviable under section 6 on the sales of such packing material, whether such materials are separately charged for or not, at the same rate of tax, if any, at which tax is payable on the sales of the goods so packed.
refer sec 7 mvat act 2002