TAX RATES & CALCULATION OF TAXES

TAX RATES & CALCULATION OF TAXES

1.3         No tax payable in case of inter-State trade etc.

Notwithstanding anything contained in this Haryana value added tax act, 2003, a tax on the sale or purchase of goods shall not be imposed under trade etc. this Act:

• where such sale or purchase takes place outside the State;
• where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of, the territory of India; or
• where such sale or purchase takes place in the course of inter-State trade or commerce.

1.4         No tax when sold to Exporters

Notification No.S.O.56/H.A. 6/2003/S.7/2003, dated: 7 April, 2003

In exercise of the powers conferred by second proviso of section 7(2)(b) of the Haryana Value Added Tax Act.

In the interest of promotion of exports out of the country, the tax payable by a VAT dealer on turnover of sale to a dealer being an industrial unit established under one of the schemes specified below and registered under the said Act (hereinafter referred to as ‘exporter’), of goods of the class or classes specified in his certificate of registration under section 7(4)(b) of the said Act, for the purpose of use in the manufacture of goods for sale in the course of the export of the goods out of the territory of India, shall, with effect from the date of publication of this notification in the official Gazette be calculated at zero rate subject to the exporter furnishing to the selling VAT dealer a declaration in the Form appended to this notification, namely:-

1. Export Oriented Unit (EOU) Scheme;
2. Export Processing Zone (EPZ) Scheme;
3. Export Promotion Industrial Park Scheme;
4. Software Technology Park (STP) Scheme; and
5. Special Economic Zone (SEZ) Scheme.

IGST Parliament has exclusive power to make laws w.r.t. GST where the supply of goods or services or both takes place in the course of Inter-State trade or commerce.

FORM OF DECLARATION

Declaration of exporter when making purchase of goods at zero rate of tax

Name of exporter ____________________________________

Place of business _________________________________________________

District _________________

TIN ___________________

To

Name of the selling VAT dealer ___________________________

Place of business _______________________________________

District __________________

TIN ____________________

Certified that the goods supplied by you as per the following tax invoice(s) are goods of the class or classes specified in the certificate of registration held by me/us and have been purchased by me/us for the purpose of use in the manufacture of goods for sale in the course of the export of the goods out of the territory of India:

Sr.No. Tax Invoice

No. Date

Description of goods

Price of goods

1 2 3 4

Date ___________

Signature of the exporter _______________________

Name of the person signing _____________________

Status ______________________________________

Directions for the selling VAT dealer.

(1) The selling VAT dealer shall furnish with the return filed by him, a list of sales made by him during the return period to the exporter on the authority of this declaration.

(2) The selling VAT dealer shall produce this declaration before the assessing authority, if so required by it.

Directions for the exporter

The exporter shall get blank declaration forms authenticated from the appropriate assessing authority after furnishing to him the details of use of declarations got previously authenticated, if any, and the assessing authority shall keep record of the same.

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