SCHEDULES & FORMS
The rate of tax defined under section 4 of the Dadra & Nager Haveli Value Added tax Regulation are as under:
Rate of Tax |
Schedule |
No. of items (upto 2007-08) |
0% |
I |
60 |
1% |
II |
5 |
5% |
III |
441 |
20% |
IV |
8 |
12.5% |
Not specified in above schedule. |
Residucy goods. |
INTERSTATE TRANSACTIONS
Interstate transaction means a sale or purchase of goods shall be deemed to take place in the course of interstate trade or commerce if the sales or purchase- (a) occasions the movement of goods from one state to another; or (b) is effected by a transfer of documents of title to the goods during their movement from one state to another.
CST Rates at a glance: The CST rates at a glance as applicable w.e.f 01.06.2008 as under in case of both declared goods and other goods.
1) In U.T. Dadra & Nagar Haveli,The exemption scheme under CST Act has been extended to the industry registered even after 30.04.2000 vide notification dated 05.02.2003 for a period of 15 years from commencing production or up to 31.12.2017 which even is earlier.
2) Central Tax rate :
CST rate during 01.06.2008 and onward
Sales tax rate for sale within the state |
CST rate in case of sales to registered dealer (against Forms) |
CST rate in case of sales to unregistered dealer(application to declared goods as well as other goods |
NIL |
NIL |
NIL |
1% |
1% |
1% |
2% |
2% |
2% |
3% |
2% |
3% |
5% |
2% |
5% |
8% |
2% |
8% |
10% |
2% |
10% |
12.5% |
2% |
12.5% |
20% |
2% |
20% |
CST rate during 01.04.2007 to 31.05.2008 and onward
Sales tax rate for sale within the state |
CST rate in case of sales to registered dealer(application to declared goods as well as other goods)(against forms) |
CST rate in case of sales to unregistered dealer(application to declared goods as well as other goods) |
NIL |
NIL |
NIL |
1% |
1% |
1% |
2% |
2% |
2% |
3% |
3% |
3% |
5% |
3% |
5% |
8% |
3% |
8% |
10% |
3% |
10% |
12.5% |
3% |
12.5% |
20% |
3% |
20% |
