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VAT/ CST Newsletter April 2015
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Serial No.
State Legislation Particulars Effective Date Highlight / Summary Extract
1. Andhra PradeshAPVAT
Rules,2005
Circular No.A
I(1)/45/20142nd April 2015
Transporter registration and
declarations to be filed at Border
Check posts – e-Waybill for Interstate
movement
2. Andhra Pradesh APVAT Act, 2005CCT’s Ref. No.Enft/
E3/390/20152nd April 2015
Custom milling operations by FCI and
AP State Civil Supplies Corporation-
certain instructions issued
3. Andhra Pradesh APVAT Act, 2005Circular
No.Enft.E3/418/20154th April 2015
Composition of Offences under sec
61(1) of the Act
4. Andhra Pradesh APVAT Act, 2005Circular
No.Enft.D2/611/20074th 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/
2013/191st 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
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Serial
No.State Legislation Particulars
Effective
DateHighlight / 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 28-4-2006-Machinery
and spare parts for fertilizer manufacturing units
added in Notification no. (45) dt.28.04.2006 as
"Capital Goods"
10. Chhattisgarh
Chhattisgarh
Value Added Tax
Act, 2005
Notification
No. F-10-
15/2015/CT/V
(26)
1st April
2015
Amendment in the Chhattisgarh Value Added
Tax Rules, 2006 - Rule 20 & Rule 36(7)
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No.State Legislation Particulars Effective Date Highlight / Summary Extract
11. Chhattisgarh
Chhattisgarh Value
Added Tax Act,
2005
Notification. F-10-
21/2015/CT/V (36)1st April 2015
Circuit breakers (HT & LT) etc. added in
Notification no. (46) dt.28.04.2006 as
"Industrial Input"
12. Chhattisgarh
Notification No.F-
10/14/2015/CT/V
(25)
1st April 2015Amendment in Notification no.(66),
date 01.07.2014 relating to lime stone
13. Chhattisgarh
Chhattisgarh Value
Added Tax Act,
2005
Notification No.F-
10-15/2015/CT/V
(27)
1st April 2015Reduction in the rate of tax on certain
commodities
14. DelhiDelhi Act 03 of
2015
Notification
No.F.3(24)/Fin.(Rev
.-1)/2014-
15/dsVI/233
1st April 2015Date of effect of Delhi Value Added
Tax (1st Amendment) Act, 2015
15. DelhiDELHI ACT 03 OF
2015
Notification
No.F.14(2)/LA-
2015/cons2law/40
-54
1st April 2015Amendment in Section 11 - Regarding
Net Tax payable
16. Gujrat
Gujarat Value
Added Tax Act,
2003
Notification
No.(GHN-15) VAT-
2015-S.40 (1) (9)-
TH
1st April 2015Grant of refund to the KVIB dealers on
purchase of cotton rovings
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Serial
No.State Legislation Particulars Effective Date Highlight / Summary Extract
17. GujratGujarat Value Added
Tax Act, 2003
Notification
No.(GHN-14)VAT-
2015-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. GujaratGujarat 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. GujaratGujarat 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 28/4/2015
20.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 1031st April 2015 Regarding remission of tax
22.Jammu &
Kashmir
Jammu and Kashmir
Value Added Tax Act,
2005,
Notification
No.SRO 1041st 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 201521st April 2015
J&K Value Added Tax act, 2005 -
Electronic filing returns
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Serial
No.State Legislation Particulars
Effective
DateHighlight / Summary Extract
24. Jammu & Kashmir
J&K General
Sales Tax Act,
1962
Notification No:
03 of 2015
21st April
2015
J&K General Sales Tax Act, 1962 - 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
2015
1st April
2015
- 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 2015
23th 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 2015
23th April
2015
Exemption to Micro / Small / Medium
Enterprise / industrial unit
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Serial
No.State Legislation Particulars
Effective
DateHighlight / Summary Extract
31. Karnataka
Karnataka Tax
on Entry of
goods Act, 1979
Notification No.FD
01 CET 2015
23th April
2015
Exemption to Ultra Mega or Super Mega
Enterprise/ industrial unit, identified as
Focused Manufacturing Sector Industry
32. KeralaCircular No.C2-
11808/11/CT
21st April
2015
Fixation of floor value of Marbles & Granites
for collection of advance tax
33. MaharashtraMaharashtra Tax Laws (Levy, Amendment
and Validation) Act, 2015
34. Meghalaya
THE
MEGHALAYA
CLINKER CESS
ACT, 2015
Notification
No.LL(B)22/2015/
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30th March
2015Meghalaya Clinker Cess Act,2015
35. 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
/2015
31st 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, 2015
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Serial
No.State Legislation Particulars
Effective
DateHighlight / Summary Extract
38. Rajasthan
Rajasthan Value
Added Tax Act,
2003
Notification
No.F.12(59)FD/Tax/2014
-18
31st April
2015
Amendment in Department notification no.
F.12(59)FD/TAX/2014-18 dated 14.7.14
related to payment of lump sum in lieu of tax
39. Rajasthan
Rajasthan Value
Added Tax Act,
2003
8th April
2015
New Voluntary Amnesty Scheme For Entry
Tax-2015
40. Rajasthan RVAT Rules, 2006Dealer 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. RajasthanDealer Circular No.F16
(95)Tax/CCT/14-15/1588
1st April
2015Application for e-refund in Form VAT-22
42. RajasthanDealer 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. RajasthanDealer Circular No.F16
(95)Tax/CCT/14-15/1579
1st April
2015Application for e-refund in Form VAT-21.
44. SikkimSikkim Sales Tax
Act, 1983
Notification
No.101/CTD/2015
27th April
2015
Extension in the prescribed period of filing
return for the fourth quarter of fiscal year
2014-15
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No.State Legislation Particulars
Effective
DateHighlight / 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. 51st 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 20159th April
215Amendment in Section 13, 20 and 22
49. 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, 2005
50. West Bengal Notification No.524-F.T.2nd April
2015
Amendments in this department's resolution
No 483-F.T dated the 31st March, 2010
51. West BengalWest Bengal Sales
Tax Act, 1999Notification No.525-F.T.
2nd April
2015
Amendment in Notification No.2677-F.R.,
dated 29.09.2003
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No.State Legislation Particulars
Effective
DateHighlight / Summary Extract
52. West BengalWest Bengal Sales
Tax Act, 1999Notification No.526-F.T.
2nd April
2015
Amendment in Notification No.2229-F.R.,
dated 18.08.2003. Amendment to be in force
with effect from Mar 25, 2015
53. 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, 2015
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