Suresh Kumar (Sr. Manager (Taxation)) 21 April 2014

Vat rate on led lamps in haryana ?

Dear All Members,

Namaskar

Kindly inform me

What is the vat rate on LED Lamps, LED Tubes in Haryana?

because there is a confusion on this issue. As per schedule C there is no itme mention like this. The CFL, Tubes, Lamps are mentioned at Sl. No. 21A of Schedule C. Please reply as early as possible.

Thanks

(Suresh Kumar)

Reply Follow

3 Replies

R K JAIN (Advocate) 23 April 2014

It will be taxable @ 12.5%+surcharge of 5%

Suresh Kumar (Sr. Manager (Taxation)) 24 April 2014

Dear Sir,

Thanks for your reply,

but the CFL, Lamps, Tubes are inserted in schedule "C" on the basis of energy efficent because it is consume 45% less energy compare to ordinary bulbs and tubes.

In the case of LED lamps these are also consume 85% less energy compare to ordinary bulbs and tubes and theres are the more energy effiecent compare to CFL. More over the manufacture of LED Lamps in Haryana charged VAT @5%. Please reply with clarfication.