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Suresh Kumar (Sr. Manager (Taxation))     05 May 2014

Confusion on vat rate on led lights in haryana

Dear Sir,

As per the schedule C of Haryana Value Added Tax the rate of vat on CFL/tubes/Lamps/energy efficient lamps is 5%.  These items are included in the schedule C in 2007 before this the rate of VAT was 12.5% on all tubes/Lamps.   The CFL is a energy saving tubes so this inclueded in schedule C because it saves near about 45% energy compare to GLS Lamps/tubes.

Now the question arise that the VAT rate on CFl is 5% which is energy saving 45% compare to simple lamps. Than what rate of VAT will be charged on LED Lamps/tubes which are saving 65-85% energy compare to simple lamps & 40% excess energy saving compare to CFL.  As per my opinion LED lamps will be covered under Schedule C at Sl. no. 21A and it should be charged 5%vat in haryana.  More over other states like Rajasthan,W.B., Delhi etc charges vat rate @5% on these itmes.

Please give your opinion.

Thanks

(Suresh Kumar Nath)



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