Uttarakhand is a popular state in the north of India which is crossed by the Himalayas and is known for Hindu pilgrimage sites. Also, it is known for the natural environment of the Himalayas, the Bhabhar and the Terai. And with regards to the Commercial tax department, it is a commissionerate function under the Finance Department of Government of Uttarakhand. This department is headed by the Tax Commissioner. Besides, the Commercial tax department is completely responsible for administering the requisite act and the corresponding rules.
To replace the cumbersome manual systems with citizen-centric, service-oriented processes, plus to establish a certain degree of standardization with respect to Commercial Tax (CT) administration, the department carried out a comprehensive automation drive as a Mission Mode Project under the National e-Governance Plan of Government of India. Therefore, the State Centre of National Informatics Centre was appointed as the nodal agency for application software development and providing technical assistance in setting up the necessary infrastructure for launching the e-Services. Hence, the automation has resulted in transparency, convenience and cost effectiveness.
Commissioner,
Commercial Tax Department,
23, Laxmi road, Dalanwala,
Dehradun- 248001
Uttarakhand@comtax-ct-uk@nic.in
comtax.uk.gov.in
The Uttarakhand Value added Tax, 2005 forms the legal framework of regulations governing regulating VAT in Uttarakhand. It came into force from 1st October 2005. As per reports, the Uttarakhand government collects over Rs. 3500 crores because of implementation of VAT across the state.
The tax paid is levied on dealer’s turnover where rates not above the maximum rate is listed under section 15 of the Central Sales Act, 1956 vis-a-vis declared goods. However, the following list of items are exempted from VAT under Schedule I. Since the list is huge, few of the items are listed:
Chhilka
Agricultural implements
Cotton and silk yarns
Bamboo
Baskets
Aquatic feed
De-oiled rice polish
Balanced poultry feed
Cattle fodder
Wheat bran
But, on the following goods the tax is payable at 5% at every point of sale under section IIB.
Castor oil
Acids
Bitumen
Patent
Utensils
All types of yarn
Metal castings
The following rates are applicable under schedule IIC
Aviation turbine fuel 20%
Spirits of all kinds at 32.5%
Natural gas at 20%
Also, under schedule IV, rifles pistol and ammunition are exempt, provided that the goods are sold to Armed Force members. Therefore, no tax is payable on the purchase or sale of goods under Schedule I. Besides, the goods that are listed under schedule II (A), the rate of tax is 1% and 5% for goods specified in Schedule II (B).
The forms are available online and have to be downloaded and submitted online for registration.
Following are the Uttarakhand VAT forms
Form 1: Application for registration
Form 1B: Certificate of registration (renewal)
Form 1C: Application of registration of casual dealer
Form 18: Submitted by transporters carrying goods
Form 19: Form of certificate for import
Form 22: Composition of tax under section 7
Form 6: Challan for VAT payment
Form 4: Annual return of purchases and sales turnover
Form 9: Application for recognition certificate
Form 8: Tax deducted under section 35
When did Uttarakhand Value Added Tax come into force?
The Uttarakhand Value Added Tax (VAT) came into force in October 2005.
What are the interest rates applicable under Schedule IIC?
The following are the interest rates available under schedule IIC
Crushed Stone, Kankar, Stone Dust and Stone Ballasts at 9%
Lottery tickets at 32.5%
Molasses at 20%
What are the items that are exempted under Uttarakhand Value Added Tax Act?
Following list of items are exempted from VAT under schedule I:
Chhilka
Agricultural implements
Cotton and silk yarns
Bamboo
Baskets
Aquatic feed
De-oiled rice polish
Balanced poultry feed
Cattle fodder
Wheat bran
