UTTAR PRADESH

ACT & Rules

• Amendment to U.P. Value Added Tax Rules, 2008
• The Uttar Pradesh VAT Ordinance, 2007
• VAT Rules for Uttar Pradesh
• VAT Rate Schedule
  • VAT Rate Schedule Notified on 24th December, 2007
  • VAT Rate Amendments notified on 10th January, 2008
  • VAT Rate Schedule incorporating amendments of 10th January, 2008
  • Commodity group HSN Code
  • "Commodity Codes
  • HSN Commodity Schedule
  • Comparative Chart of VAT Rates in various States
• Final Forms
• Notification
  • Notification
  • Entry Tax Amendment Act -2009 dated 28/2/09
  • Notifications
  • Notification I dated 29th September, 2008
  • Notification II dated 29th September, 2008
  • Amendment of Schedule I dated 30th May, 2008
  • Amendments in Schedule I & II dated April 9 2008
  • Conditional exemption of Country Liquor and Spirit and Spirituous Liquors of all kinds including methyl alcohol
  • Executing notification for Country Liquor and Spirit and Spirituous Liquors of all kinds including methyl alcohol
  • Amendments in the VAT Schedule
• VAT Circulars
  • Circular
  • Entry Tax-Single Point Tax
  • No need to carry 2nd copy of Form 38
  • Circular no 0910009 dated 20th April, 2009
    
  • Circulars
    
  • Regarding return of Input tax credit dated 29th May, 2008
  • Compounding Scheme for traders dated 30th May, 2008
  • Preparation of tax invoice/sale invoice, columns, procedure and documents to accompany transported goods
  • Certificate of Deposit of Exercise Duty/Consideration Fee/Tax
  • Amended procedure for submission of Registration and Procedure etc. and directions about introducers
  • Prescription of form - D prescribed to be issued by the Industries for purchase of Non-VAT Goods
  • Amendment in submission of form - 7 for registration and procedure
  • Establishment of Registration cell provided under VAT & the procedures under VAT
  • Important actions in connection with VAT implementation from 01.01.2008
  • Procedure for use of transit & import of goods from outside UP
• VAT (Questions & Answers)
• F.A.Q.'s and Clarifications
• Decisions under Section 59

IIA Representation on VAT

• Concessional & Exemption form under C.S.T. & U.P.T.T. to be allowed submission till final Assessment. (16 June 2009)
• Request for urgent meeting regarding VAT Rates on Industrial inputs & Machinery and Additional Tax. (04 June 09)
• Entry Tax Sec. 14 for utilization of proceeds of levy to be made Transparent. (28 May 09)
• Cases of Dealers Registered under U.P.T.T. desiring continuation under VAT Act. (25 May 09)
• Concessional/ Exemption C.S. T forms to be allowed recognition till the times of Assessment. (22 May 09)
• Regarding withholding of refunds as notified vide Notification No. 497 dated 28/2/09. (16 May 09)
• Regarding provisional refund of ITC to Exporters in Sec-41 of VAT Act as notified vide Notification No. 497 dated 28.02.09 ( U.P. Act No. 11 of 2009). (16 May 09)
• Suggestion Regarding Proper Monitoring of VAT Revenue. (4 May 09)
• Removal of Anomalies of Notification NO. 9(295)07 Dt. 30/01/09. (23 April 09)
• Adequate availability of form- 38. (20 April 09)
• Unlawful Detention of Vehicle No. UP 78 AN/1746 Transporting consignment on 22/03/09 of M/s Amitech Textiles Pvt. Ltd, Panki Kanpur by Asstt. Commercial Tax (Mobile Squad) Allahabad. (4 April 09)
• Urgent steps to make Flour Mills Competitive in U.P. (4 April 09)
• Issue of Duplicate form 3-B. (4 April 09)
• Annual Return Revised form XXVI enforced with immediate effect. (31 March. 2009)
• Vat Rate on Electrical Goods (23 March. 2009)
• Time Extension for submission of Form XXVI. (23 March. 2009)
• To allow VAT Rates at par as –envisaged in white paper. (23 March. 2009)
• E-Filling of Returns made mandatory (23 Feb 2009)
• Entry Tax on Wire Rod to be clarified in Notification No. 104 dated 15/1/09 (20 Feb. 2009)
• Lowering down of VAT Rates of Electrical goods mainly used by UPPCL. (02 Feb. 2009)
• Entry Tax Notification No. KA.NI-2-104 dated 15/01/09 & KA.NI-2-103 dated 15/01/09 (28 Jan. 2009)
• Rationalisation of VAT Rate on Handmade Paper product (29 Dec 2008)
• To make VAT Litigation free with regard to classification of commodities(19 Dec 2008)
• Clarification on VAT Rates for SN 94 (Schedule-II, Part - A) and other items. (7 November 2008)
• Assessment of VAT Returns and feed back to the dealers for better revenue realisation and effective implementation of VAT.(4 November 2008)
• Regarding Annual Return (31 Oct 08)
• Nominate one IIA member for the committee being constituted by Joint Commissioner VAT (20 Oct. 08)
• Request for Making Notification No. 2758/29.09.08, Industry friendly by restoring to its original position immediately before notification. (20 Oct 08)
• Request for meeting to resolve the issue of VAT Rate Hike and Entry Tax (15 Oct 08)
• Submission of Counterfoils of Form 38 ( UP Vat Act ) (19 Sep.08)
• Issue of Notification under VAT Act Sec. 50 (1). (3Sep08)
• For considering the facility of making VAT more pragmatic (29 Aug.08)
• Circular Computer No. 0809045 , Mu-Janch Chowki /08-09/740/Vanijya Kar Check Post Section dated 23/07/08 regarding Endorsement & submission of form 38/39.( 20 Aug 08 )
• Suggestion Regarding Proper Monitoring of VAT Revenue (11 Aug. 08)
• Endorsement & Submission of Form-38 in Commercial Tax Office (7 Aug 08 )
• I.T.C. & Refunds  ( 5 Aug 08)
• Bill/Invoice under VAT Scheme (4 Aug 08 )
• Rationalisation of Tax under VAT on Raw Material parts components & Accessories etc of Transformers & Goods for Handicapped persons. ( 24 July 2008 )
• Lowering Down to 0% the Taxability of Plastic moulded Footwear’s, Shoes, Hawai Chappals & Straps thereof. (12 May 2008 )
• Facility of 4-A under UPTT to continue under VAT Act ( 8 May 2008 )
• Verification of Sureties for continuation of Registration under VAT Act ( 8 May 2008 )
• Delivery Challan to be kept in the bounded books. ( 8 May 2008 )
• Taxability of Insecticide & Pesticides under VAT. ( 14 April 2008 )
• VAT Rates of Adhesives, Glue & Starch to be rationalized. ( 13 April 2008 )
• VAT Rate on Industrial Inputs left out to be kindly addressed.   ( 13 April 2008 )
• Taxability of Mill Board, Duplex Board, Gray Board & its execration waste-sludge. ( 11 April 2008 )
• Taxability of the Lead Pencil (Kachchi Pencil) under VAT. ( 11 April 2008 )
• Taxability & compounding scheme for Biscuit Manufactures of U.P. ( 11 April 2008 )
• Taxability of Precured Tread Rubber, Gum compound and Rubber solution.( 9 April 2008 )
• Rule 44 under VAT System & Issue of Tax Invoice, Bill & cash memo. (3 April 08)
• VAT Rates of Adhesives to be rationalized. (2 April 2008 )
• Rationalization of VAT Rates on Electronic Digital Scale (Electronic Weighing Machine). (2 April 2008 )
• Levy of Tax on Parts, Components & Accessories of fire Arms, weapons and Ammunitions sold to ordinance Factories Govt. of India. (12 March 08)
• VAT Rates on moulded & extruded products (12 March 08)
• Tax on Hand-Pumps in VAT Schedule(12 March 08)
• Tax on Adhesives under VAT (12 March 08)
• IIA PROPOSALS/REPRESENTATIONS ON RATE OF TAX UNDER U.P VAT ACT (12-03-08)
• Submission of Inventories of Stock by 31 January 2008 (30 Jan. 2008)
• Submission of Stock Details by 31/01/08- to be extended (25 Jan. 2008)
• To rationalize VAT Rates on Biscuits discriminated vis- a- vis other ready to eats. (24 Jan. 2008)
• Rationalizing of Accounts & Registration Process under the VAT. (24 Jan. 2008)
• Taxability of Handmade Paper under VAT. (23 Jan. 2008)
• Clarification of Rates in significant matters. (23 Jan. 2008)
• Unspecific classification under VAT-e.g Jug, Mug, Soap case (Sabundani) etc. (23 Jan. 2008)
• Haphazard specification & serialization of H.S.N. Codes lacking Transparency & Public Comments. (21 Jan. 2008)
• Taxability of Plastic Wastes & Goods value below Rs. 500 & Floor wipers under VAT (18 Jan. 2008)
• Taxability of Cotton waste yarn or waste Cotton yarn manufactured on condenser card machine under VAT (18 Jan. 2008) 
• Taxability of the Lead Pencil (Kachchi Pencil) under VAT (17 Jan. 2008)
• Taxability of the "White Spherical globules" under VAT (17 Jan. 2008)
• Taxability of Mill Board & Duplex Board & its execration waste-sludge. (17 Jan. 2008)
• Rate of Tax under VAT for "Raw Material of Battery Industry" & "Battery Scrap" (17 Jan. 2008)
• Taxability of Ultra Marine Blue Commonly know as "NEEL" & also used for whitening the clothes (17 Jan. 2008)
• Operation of legitimate help-line to address piling up VAT problems to save system failure (15 January 2008)
• Taxability of Procured Tread Rubber, Gum compound and Rubber solution (15 January 2008)
• VAT Rate on LDO/HSD/FO/NATURAL GAS etc. for exempted goods (14th January 2008)
• VAT rate on Metal wires (Industrial Input) (11 January 2008)
• Taxability & compounding scheme for Biscuit Manufactures of U.P. (11 January 2008)
• Forms or Notification to distinguish between sale to consumer & Industrial Input. (11 January 2008)
• Electrical goods of All kinds used for generation, Transmission & Distribution Electrical energy Inclusion in VAT Schedule (10 January 2008)
• Continuation of “Moratorium & Holiday” under VAT for New Units as are already under scheme for a specified period (Under U.P.T.T.) (10 January 2008)
• Compounding schemes for dealers upto the turnover of Rs. Fifty lakhs under the VAT. (10 January 2008)
• Taxability of Insecticide & Pesticides under VAT(9 January 2007)
• Taxability of Paper Cones & Paper Tubes under VAT(9 January 2007)
• Taxability of Adhesive under VAT(6 January 2008)
• Urgent issues of VAT(1 January 2008)
• VAT rate on PTFE cable (Industrial Cable)(1 January 2008)
• Rationalization of VAT rate in U.P(1 January 2008)
• Taxability of bones horns & hooves etc under VAT. (31 December 2007)
• VAT on Kerosene lantern, hurricane Lantern….etc. (29 December 2007)
• VAT Rate LDO/HSD/FO etc. (26 December 2007)
• Taxability of Cotton & Cotton yarn. (22 December 2007)
• Regarding Taxability of P.C.C. Poles, Interlocking pavers & Cement products. (22 December 2007)
• IIA Proposal/Representations of Rates of Tax Under UP VAT ACT
• Letter For VAT Rate Schedule
• IIA Comments and suggestion on proposed VAT Act-16.0ct 07
• IIA Comments on VAT Rules
• IIA Comments on VAT Draft ACT
• Classification of Auto Voltage Stabilizers & Servo Stabilizers under VAT (December 13, 2007)
• Levy of Entry Tax on Paper (December 8, 2007)
• Taxability Natural Gas under VAT (December 8, 2007)
• Taxability of Thresher under VAT (December 8, 2007)
• VAT Rates for Electrical Goods (November 22, 2007)
• IIA Recommendations on VAT Rates on various items (November 15, 2007)
• VAT Rates on Bread, Buns & Risks (November 15, 2007)
• VAT Rates on Diesel, Petrol and Gases etc (November 15, 2007)

IIA VAT Representations Accepted by Govt of UP

• IIA's VAT Representations Accepted by Govt of UP
• The demand for continuation of Sec. 4-A “New Units” has been accepted by the U.P. Govt. under Notification 1011(2)/79-V-1-08-2(ka)4/2008 dated July 16, 2008 (VAT Sec. 42).
• Input Tax Credit

VAT Helpline

• VAT HELPLINE
• Important “Information regarding maintaining VAT Accounts and Books”

General

• VAT in Uttar Pradesh & IIA's Efforts