|
S.L |
Nature of Supply |
VAT Rate |
Issue VAT Challan (6.3) |
VAT Deducted at Source |
NO VDS |
Remarks |
|
01
|
Goods |
15% |
Issue VAT Challan (6.3) |
|
√ |
In the case of General supply except Procurement Provider |
|
No issue VAT 6.3 |
√ (yes) |
|
||||
|
Reduced Rate |
Issue VAT Challan (6.3) |
√(Yes) |
|
|||
|
No issue VAT 6.3 |
√ (yes) |
|
||||
|
1st Schedule Exemption |
Whether issue VAT 6.3 or not |
|
√ |
|||
|
Exemption by SRO |
Whether issue VAT 6.3 or not |
√ (yes) |
|
|||
|
02 |
Service |
15% |
Issue VAT Challan (6.3) |
|
√ |
General case |
|
No issue VAT 6.3 |
√ (yes) |
|
|
|||
|
43 Services list mentioned at Table of VDS Rule 3(2) |
Whether issue VAT 6.3 or not |
√(Yes) |
|
All services mentioned in the table |
||
|
Reduced Rate |
No issue VAT 6.3 |
√ (yes) |
|
General case |
||
|
Issue VAT Challan (6.3) |
√ (yes) |
|
||||
|
1st Schedule Exemption |
Whether issue VAT 6.3 or not |
|
√ |
|
||
|
Exemption by SRO |
Whether issue VAT 6.3 or not |
√ (yes) |
|
|
||
|
03 |
Procurement Provider |
7.5% |
No issue VAT 6.3 |
√ (yes) |
|
|
|
Issue VAT Challan (6.3) |
√ (yes) |
|
|
|||
|
Exemption by SRO |
Issue VAT Challan (6.3) |
|
√ |
|
||
|
No issue VAT 6.3 |
√ (yes) |
|
|
|||
|
Goods and Service of 1st Schedule |
Whether issue VAT 6.3 or not |
|
√ |
|
||
|
Fossil fuels, Gas, Electricity, Water, Telephone, Mobile
|
Whether issue VAT 6.3 or not |
√ (yes) |
|
|
||
|
04 |
Others |
Fossil fuels, Gas, Electricity, Water, Telephone, Mobile
|
Whether issue VAT 6.3 or not |
|
√ |
|
|
05 |
Office Rent |
15% |
No opportunity to issue Challan (6.3) |
√ (yes) |
|
|
|
06 |
Export |
Zero Rated |
Issue VAT 6.3 |
|
√ |
|
|
No issue VAT 6.3 |
√ (yes) |
|
|
