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    The document is a letter from the Commissioner of Commercial Taxes in Chennai clarifying the tax rates under the Tamil Nadu VAT Act of 2006 for Tvl. SVS Classic Foods in Salem. [1] For interstate sales to unregistered dealers, the CST rate will be the applicable TNVAT rate of 4% or 12.5%. [2] If an interstate sale against a 'C' form cannot provide the form, the local TNVAT rate must be paid rather than 4%. [3] Input tax credit is only eligible for interstate sales covered by a 'C' form to registered dealers.

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    The document is a letter from the Commissioner of Commercial Taxes in Chennai clarifying the tax rates under the Tamil Nadu VAT Act of 2006 for Tvl. SVS Classic Foods in Salem. [1] For interstate sales to unregistered dealers, the CST rate will be the applicable TNVAT rate of 4% or 12.5%. [2] If an interstate sale against a 'C' form cannot provide the form, the local TNVAT rate must be paid rather than 4%. [3] Input tax credit is only eligible for interstate sales covered by a 'C' form to registered dealers.

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    17 views1 page

    Thiru T. Jacob, I.A.S.

    Uploaded by

    heyaansh
    The document is a letter from the Commissioner of Commercial Taxes in Chennai clarifying the tax rates under the Tamil Nadu VAT Act of 2006 for Tvl. SVS Classic Foods in Salem. [1] For interstate sales to unregistered dealers, the CST rate will be the applicable TNVAT rate of 4% or 12.5%. [2] If an interstate sale against a 'C' form cannot provide the form, the local TNVAT rate must be paid rather than 4%. [3] Input tax credit is only eligible for interstate sales covered by a 'C' form to registered dealers.

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    COMMERCIAL TAXES DEPARTMENT

    From To

    THIRU T. JACOB, I.A.S., Tvl. SVS Classic Foods,


    Commissioner of Commercial Taxes, No. 7, Gandhi Road, Hastampatty,
    Chepauk, Chennai-5. Salem – 636 007.

    Lr. No. VAT Cell / 23722 /2007 (VCC No. 613) dated 31.5.2007.
    Sir,

    Sub: TNVAT ACT, 2006 – Rate of tax clarification under


    TNVAT Act, 2006 - Requested by Tvl. SVS Classic
    Foods, Salem - Sent – Reg.

    Ref: Letter dated 17.4.2007 from Tvl. SVS Classic Foods,


    Hastampatty, Salem.
    ******

    Tvl. SVS Classic Foods, Hasthampatty, Salem have requested rate of tax
    clarification under the TNVAT Act, 2006, for which the following clarifications are
    issued.

    (1) If interstate sale is made to an unregistered dealer, the rate of tax under CST
    Act will be the rate of tax applicable under TNVAT Act, 2006. i.e. 4% for the goods
    mentioned in Part B of the First Schedule or 12.5% for the goods in Part C of the First
    Schedule as the case may be and not at 4% only as stated by the dealers.

    (2) If the goods are sold to interstate dealer at 3% against ‘C’; form and the
    purchasing dealer is unable to furnish ‘C’ form, the selling dealer in Tamil Nadu has to
    pay tax at the local rate of tax applicable under the TNVAT Act, 2006 i.e. 4% or 12.5%
    as applicable and not at 4% only as stated by the dealer. If the local rate of tax applicable
    is 12.5%, the dealer has to pay CST at 12.5% only for the sales not covered by ‘C’ form.

    (3) If the interstate sales are covered by ‘C’ form (i.e. sales to registered dealer),
    then only the dealers are eligible for input tax credit on the respective local purchases. In
    other words, interstate sales to unregistered dealers are not eligible for input tax credit on
    the respective local purchases according to Section 19(5)(c) of the TNVAT Act, 2006.

    Sd./ G. Shanmugam,
    For Commissioner of Commercial Taxes

    Copy submitted to the Secretary to Government,


    Commercial Taxes and Registration Department, Chennai-9.

    // Forwarded / By Order //

    COMMERCIAL TAX OFFICER (VAT)

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