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VAT/ CST Newsletter April

Serial No. StateLegislationParticularsEffective DateHighlight / Summary Extract 1. Andhra Pradesh APVAT Rules,2005 Circular No.A I(1)/45/2014 2nd April 2015 Transporter registration and declarations to be filed at Border Check posts – e-Waybill for Interstate movement 2. Andhra PradeshAPVAT Act, 2005 CCT’s Ref. No.Enft/ E3/390/2015 2nd April 2015 Custom milling operations by FCI and AP State Civil Supplies Corporation- certain instructions issued 3. Andhra PradeshAPVAT Act, 2005 Circular No.Enft.E3/418/2015 4th April 2015 Composition of Offences under sec 61(1) of the Act 4. Andhra PradeshAPVAT Act, 2005 Circular No.Enft.D2/611/2007 4th April 2015 Detention of goods at Check posts – Streamlining of Procedure and further action 5. Assam Assam Entry Tax Act, 2008 (Assam Act XII of 2008), NotificationNo.FTX.47/ 2013/19 1st March 2014 Exempt all eligible Micro units, Small Scale Industries (SSI), Medium and Large Scale Industries including State Public Sector Undertakings (PSUs) under the Industrial and Investment Policy of Assam, 2014 from the liability to pay entry tax in respect of plant and machineries subject to conditions and restrictions specified in Annexure 3 UPDATE ON VAT/CST LEGISLATION – APRIL 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 6. Assam Assam Entry Tax Act, 2008 (Assam Act XII of 2008), Notification No.FTX.47/201 3/Pt/2 1st March 2014 Exemption to Hotels eligible under the Industrial and Investment Policy of Assam, 2014 from the liability to pay entry tax 7. Assam Circular No.CTMS- 8/2015/249 2nd April 2015 Guidelines to be followed for verification and assessments of coal 8. Chandigarh Punjab Value Added Tax Act, 2005 Notification No.E&T-ETO (Ref.)- 2015/991 17th April 2015 Amendments in VAT Schedule ‘A’, Schedule ‘B’, Schedule ‘C’, Schedule ‘C-1’, Schedule ‘E’ and Schedule 'F ' 9. Chhattisgarh Chhattisgarh Value Added Tax Act, 2005 Notification No. F- 10/21/2015/CT /V (37) 1st April 2015 Amendment in notification no. F-10/56/ 2006/CT/V (45), dated Machinery and spare parts for fertilizer manufacturing units added in Notification no. (45) dt as "Capital Goods" 10. Chhattisgarh Chhattisgarh Value Added Tax Act, 2005 Notification No. F /2015/CT/V (26) 1st April 2015 Amendment in the Chhattisgarh Value Added Tax Rules, Rule 20 & Rule 36(7) 4 UPDATE ON VAT/CST LEGISLATION - APRIL 2015

Serial No. StateLegislationParticularsEffective DateHighlight / Summary Extract 11. Chhattisgarh Chhattisgarh Value Added Tax Act, 2005 Notification. F /2015/CT/V (36) 1st April 2015 Circuit breakers (HT & LT) etc. added in Notification no. (46) dt as "Industrial Input" 12. Chhattisgarh Notification No.F- 10/14/2015/CT/V (25) 1st April 2015 Amendment in Notification no.(66), date relating to lime stone 13. Chhattisgarh Chhattisgarh Value Added Tax Act, 2005 Notification No.F /2015/CT/V (27) 1st April 2015 Reduction in the rate of tax on certain commodities 14. Delhi Delhi Act 03 of 2015 Notification No.F.3(24)/Fin.(Rev.-1)/ /dsVI/233 1st April 2015 Date of effect of Delhi Value Added Tax (1st Amendment) Act, Delhi DELHI ACT 03 OF 2015 Notification No.F.14(2)/LA- 2015/cons2law/ st April 2015 Amendment in Section 11 - Regarding Net Tax payable 16. Gujrat Gujarat Value Added Tax Act, 2003 Notification No.(GHN-15) VAT S.40 (1) (9)- TH 1st April 2015 Grant of refund to the KVIB dealers on purchase of cotton rovings 5 UPDATE ON VAT/CST LEGISLATION – APRIL 2015

Serial No. StateLegislationParticularsEffective DateHighlight / Summary Extract 17. Gujrat Gujarat Value Added Tax Act, 2003 Notification No.(GHN-14)VAT S.5 (2) (43)- TH 1st April 2015 Taxability of Technical Textiles and exemption on Oral contraceptive pills, Isabgul and Isabgul husk and reduction in tax on imitation jewelry and ATF 18. Gujarat Gujarat Value Added Tax Act, 2003 Order No.GVL/VAT/ Sec.68 and 69/(5) 18th April 2015 Electronically Generated Form 402, 403 and 405 for all taxable goods 19. Gujarat Gujarat Value Added Tax Act 2003 Order No. GVLNAT/ sec. 68 and 69/(5) 21st April 2015 Electronically Generated Form- 402,Form-403 and Form-405 for all taxable goods from 28/4/ Himachal Pradesh Himachal Pradesh Value Added Tax Act, 2005 Notification No.EXN-F(10)- 17/2014 6th April 2015 Tax exemption on the sale of goods manufactured by the dealers running any new industrial unit located in category 'C' areas 21. Jammu & Kashmir Jammu and Kashmir Value Added tax Act, 2005 Notification No.SRO 103 1st April 2015Regarding remission of tax 22. Jammu & Kashmir Jammu and Kashmir Value Added Tax Act, 2005, Notification No.SRO 104 1st April 2015 Amendment in J&KVAT Schedule A, C & D-I 23. Jammu & Kashmir J&K Value Added Tax Act,2005 Notification No: 02 of st April 2015 J&K Value Added Tax act, Electronic filing returns 6 UPDATE ON VAT/CST LEGISLATION – APRIL 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 24. Jammu & Kashmir J&K General Sales Tax Act, 1962 Notification No: 03 of st April 2015 J&K General Sales Tax Act, Electronic filing returns 25. Jharkhand Jharkhand Value Added Tax Act, 2005 NOTIFICATION No. S.O.2 10th April 2015 Amendments in the Schedule-II - Rate of tax on Plywood, Block Board, Flush Doors and Laminates 26. Jharkhand Jharkhand Value Added Tax Act, 2005 NOTIFICATION No. S.O.3 10th April 2015 Amendments in the Schedule-II Part F - Rate of tax on Tobacco products including tobacco produce 27. Jharkhand Jharkhand Value Added Tax Act, 2005 NOTIFICATION No. S.O.4 10th April 2015 Amendments in the Schedule-II Part F - Rate of tax on Pig iron, Steel scrap, Iron Ore, Palate, Ferro Alloys etc. 28. Karnataka THE KARNATAKA VALUE ADDED TAX (AMENDMENT) ACT, 2015 Notification No.KARNATAKA ACT NO. 15 OF st April Amendment in Section 4, 9-A, 10, 11, 22, 27, 62, 63, 72 and Insertion of new Section 9-B 29. Karnataka Karnataka Tax on Entry of goods Act, 1979 Notification No.FD 01 CET th April 2015 Exemption to one hundred percent Export Oriented Unit and other export oriented unit 30. Karnataka Karnataka Tax on Entry of goods Act, 1979 Notification No.FD 01 CET th April 2015 Exemption to Micro / Small / Medium Enterprise / industrial unit 7 UPDATE ON VAT/CST LEGISLATION – APRIL 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 31. Karnataka Karnataka Tax on Entry of goods Act, 1979 Notification No.FD 01 CET th April 2015 Exemption to Ultra Mega or Super Mega Enterprise/ industrial unit, identified as Focused Manufacturing Sector Industry 32. Kerala Circular No.C /11/CT 21st April 2015 Fixation of floor value of Marbles & Granites for collection of advance tax 33. Maharashtra Maharashtra Tax Laws (Levy, Amendment and Validation) Act, Meghalaya THE MEGHALAYA CLINKER CESS ACT, 2015 Notification No.LL(B)22/2015/ 8 30th March 2015 Meghalaya Clinker Cess Act, ODISHA Odisha Value Added Tax Rules, 2005 Notification No..5931/VI(VI)27 /2014/CT 15th April 2015 Regarding validity of e-waybills in form VAT- 402 in case of Dal and Pulses 36. Punjab Punjab Value Added Tax Act, 2005 Notification No.S.O. 14/P.A.8/2005/S.8 / st March 2015 Amendment in Schedule A - Regarding L-13 to the extent of special license fee charged 37. Punjab Punjab Value Added Tax Act, 2005 Notification No.G.S.R. 19/P.A.8/2005/Ss. 8-E and 70/2015 6th April 2015 Punjab Value Added Tax (Incentives for expansion projects) Rules, UPDATE ON VAT/CST LEGISLATION – APRIL 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 38. Rajasthan Rajasthan Value Added Tax Act, 2003 Notification No.F.12(59)FD/Tax/ st April 2015 Amendment in Department notification no. F.12(59)FD/TAX/ dated related to payment of lump sum in lieu of tax 39. Rajasthan Rajasthan Value Added Tax Act, th April 2015 New Voluntary Amnesty Scheme For Entry Tax RajasthanRVAT Rules, 2006 Dealer Circular No.F16 (95)Tax/CCT/14-15/1561 1st April 2015 Application Form VAT-06D for option to pay tax at full rate on the MRP 41. Rajasthan Dealer Circular No.F16 (95)Tax/CCT/14-15/1588 1st April 2015 Application for e-refund in Form VAT Rajasthan Dealer Circular No.F16 (95)Tax/CCT/14-15/1570 1st April 2015 Application Form VAT-71 for opting out from the option for payment of tax in lump sum. 43. Rajasthan Dealer Circular No.F16 (95)Tax/CCT/14-15/1579 1st April 2015 Application for e-refund in Form VAT Sikkim Sikkim Sales Tax Act, 1983 Notification No.101/CTD/ th April 2015 Extension in the prescribed period of filing return for the fourth quarter of fiscal year UPDATE ON VAT/CST LEGISLATION – APRIL 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 45. Tamil Nadu Tamil Nadu Value Added Tax (Amendment)Act, 2015 Notification G.O.Ms. No.46 1st April 2015 the Governor of Tamil Nadu hereby appoints the 1st day of April 2015 as the date on which the said Act shall come into force. 46. Tamil Nadu Tamil Nadu Value Added Tax Act, 2006 Notification No.G.O.Ms. No.53 21st April 2015 Remission of amount to State by the Tamil Nadu State Marketing Corporation Limited on account of sale of alcoholic liquors 47. Tamil Nadu Tamil Nadu Value Added Tax Act, 2006 ACT No. 5 1st April 2015 Amendment of section 19 and amendment in First schedule & Fourth schedule [Budget announcements] 48. Telangana TELANGANA VALUE ADDED TAX ACT, 2005 Act No.4 of th April 215 Amendment in Section 13, 20 and West Bengal West Bengal Value Added Tax Act, 2003 Notification No.523-F.T. 1st April 2015 Amendments in the West Bengal Value Added Tax Rules, West Bengal Notification No.524-F.T. 2nd April 2015 Amendments in this department's resolution No 483-F.T dated the 31st March, West Bengal West Bengal Sales Tax Act, 1999 Notification No.525-F.T. 2nd April 2015 Amendment in Notification No.2677-F.R., dated UPDATE ON VAT/CST LEGISLATION – APRIL 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 52. West Bengal West Bengal Sales Tax Act, 1999 Notification No.526-F.T. 2nd April 2015 Amendment in Notification No.2229-F.R., dated Amendment to be in force with effect from Mar 25, West Bengal West Bengal Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 Trade Circular No.03/2015 1st April 2015 Procedure of filing electronic Appeal/Revision/Review petition under the WBVAT Act, 2003 and the CST Act, 1956 rolled out with effect from Apr 01, UPDATE ON VAT/CST LEGISLATION – APRIL 2015

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