Chandigarh Administration’s revenue department, the Excise & Taxation Department, governs a number of Acts like the Punjab Value Added Tax Act 2005 (as extended to Chandigarh), The Central Sales Tax Act, 1956, Passenger & Goods Tax Act, The Motor Spirit Taxation Act, The Punjab Excise Act, 1914 and Entertainment & Show Tax Act. Under these Acts, the designated officers collect the levies. In case of collection and administration of VAT, 9 wards have been set up with an Excise & Taxation Officer, who is assisted by an Excise and Taxation Inspector handling their functioning. The Excise & Taxation Commissioner, who heads the Department, oversees this office through the Deputy Excise & Taxation Commissioner.
The Finance Secretary of Chandigarh has been given the charge of The Secretary, Excise & Taxation Department. The department gives a large part of the revenue collected to the exchequer, and ensures that the administration of every enactment is as per the statutory provisions of the Act.
The GST rates for some of the goods and services have been mentioned below
| Goods/Service | GST Rate |
|---|---|
| Potatoes, fresh or chilled | Nil |
| Coconuts, fresh or dried, whether or not shelled or peeled | Nil |
| Apples, pears and quinces, fresh | Nil |
| Diamonds, non-industrial unworked or simply sawn, cleaved or bruted | 0.25% |
| Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport | 3% |
| Natural honey, put up in unit container and bearing a registered brand name | 5% |
| Cashew Nuts, whether or not shelled or peeled | 5% |
| Palm oil and its fractions, whether or not refined, but not chemically modified. | 5% |
| Brazil nuts, dried, whether or not shelled or peeled | 12% |
| Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 12% |
| Gloves specially designed for use in sports | 12% |
| Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. | 12% |
| Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 12% |
| Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | 12% |
| Condensed milk | 18% |
| Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | 18% |
| Ice cream and other edible ice, whether or not containing cocoa | 18% |
| Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 18% |
| Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | 18% |
| Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink) | 18% |
| Chocolates and other food preparations containing cocoa | 28% |
| Granite, other than blocks | 28% |
| Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] | 28% |
| Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles | 28% |
| Transport of goods by rail | 5% with ITC of input services |
| Transport of passengers by air in other than economy class | 12% With Full ITC |
| Transport of passengers by air in other than economy class | 12% With Full ITC |
| Supply of Food/drinks in restaurant having licence to serve liquor | 18% With Full ITC |
| Bundled service by way of supply of food or any other article of human consumption or any drink, in a premise (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises | 18% With Full ITC |
| Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel | 28% With Full ITC |
| Services provided by a race club by way of totalisator or a licensed bookmaker in such club; | 28% With Full ITC |
Users who wish to create an account have to follow the below steps:
Visit Chandigarh Administration’s Department of Excise & Taxation webpage. Click on the e-registration option.
Fill the e-Registration Form. Enter Applicant Name, Area Type, Area, Mobile Number, Username, Primary Email, Confirm Email, Alternate Email, PAN of Business and Verification Code. Be careful while entering the email address and mobile number as all the future communication shall be done on that email ID and mobile number.
Once all the necessary details are entered, click on Submit.
After the login credentials are created, the user now has to complete the Dealer Registration Application. The purpose of this form is to register a dealer. Fill up the Applicant Details and Payment Details and finally press on the submit button. This will redirect the user as per the registration type selected.
Forms
The following forms can be downloaded through the department’s website:
For more information on the forms available, visit etdut.gov.in/ExciseOnline/download.html
E-Return: On the Excise & Taxation Department website, users have the facility to file their returns online. To begin with, visit the Excise & Taxation Department website. Select the Registered Users (Login) link, which appears on the left side of the homepage. Login using the ID and password and then click on E-Return link. To fill up the return, download the latest Forms from the website. Few essential points that need to be noted are: i) The e-return file shall only be verified and uploaded provided the dealer has filled in the mandatory fields. ii) For VAT-24, VAT-19, VAT-18, VAT-23 Form VAT-15 and Form -1(CST) .xls format will only be accepted. iii) It is necessary to upload the same form that has been downloaded from the website.
E-Payment: On the Excise & Taxation Department website, users have the facility to make VAT/CST tax payments through net-banking. To make use of this facility, one needs to have a bank account in which the net-banking facility is enabled. The individual must also have a unique ID and password. It is also essential to ensure that the bank is listed among those that allow e-payment to the department of Excise & Taxation Chandigarh. The below steps need to be followed to pay tax online:
The user shall be redirected to PAYU’s portal
Make the e-payment through the use of net-banking ID and password
Once the payment is made, a printable acknowledgment in Form VAT-2 shall appear on the screen. It will contain a unique number. In addition to the acknowledgment receipt, the user will also get an automated message on his or her mobile number, which is registered with the department.
The below listed forms can be downloaded through the department’s website: VAT - 18 (Inter-State Sale)
VAT - 19 (Inter-State Purchase)
VAT - 23 (Intra-State Sale)
VAT - 24 (Intra-State Purchase)
VAT - 15
FORM I
The contact details are as under: Department of Excise & Taxation Additional Townhall Building, Sector 17-C U.T., Chandigarh. Telephone - 0172-2703019, 2702928
Users can avail the following services on the webpage of Chandigarh Administration’s Excise & Taxation Department:
E-Refund
E-Payment
The below steps need to be followed for paying tax online:
Yes, it is. Section 19 r/w Schedule-III of the MGL says that the threshold exemption is not available to e-commerce operators. They are required to be registered, regardless of how much supply has been made by them.
Yes, you have to attach the acknowledgment counterfoil (of VAT 2 CHALLAN) with the return.
