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Chandigarh Commercial Tax

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.

Commercial Tax Rates in Chandigarh

The GST rates for some of the goods and services have been mentioned below:

Goods/ServiceGST Rate
Potatoes, fresh or chilledNil
Coconuts, fresh or dried, whether or not shelled or peeledNil
Apples, pears and quinces, freshNil
Diamonds, non-industrial unworked or simply sawn, cleaved or bruted0.25%
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 transport3%
Natural honey, put up in unit container and bearing a registered brand name5%
Cashew Nuts, whether or not shelled or peeled5%
Palm oil and its fractions, whether or not refined, but not chemically modified.5%
Brazil nuts, dried, whether or not shelled or peeled12%
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid12%
Gloves specially designed for use in sports12%
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 acid12%
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 matter12%
Condensed milk18%
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 prepared18%
Ice cream and other edible ice, whether or not containing cocoa18%
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured18%
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals18%
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 cocoa28%
Granite, other than blocks28%
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 articles28%
Transport of goods by rail5% with ITC of input services
Transport of passengers by air in other than economy class12% With Full ITC
Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs. 2500 per room per day12% With Full ITC
Supply of Food/drinks in restaurant having licence to serve liquor18% 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 Hotel28% With Full ITC
Services provided by a race club by way of totalisator or a licensed bookmaker in such club;28% With Full ITC

The above-listed GST rates have been sourced from

http://etdut.gov.in/ExciseOnline/misc/GST_rate_schedule__goods.pdf
http://etdut.gov.in/ExciseOnline/misc/GST_rates_for_services.pdf

Commercial Tax Rates in Chandigarh

The GST rates for some of the goods and services have been mentioned below

Goods/ServiceGST Rate
Potatoes, fresh or chilledNil
Coconuts, fresh or dried, whether or not shelled or peeled Nil
Apples, pears and quinces, freshNil
Diamonds, non-industrial unworked or simply sawn, cleaved or bruted0.25%
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 transport3%
Natural honey, put up in unit container and bearing a registered brand name5%
Cashew Nuts, whether or not shelled or peeled5%
Palm oil and its fractions, whether or not refined, but not chemically modified.5%
Brazil nuts, dried, whether or not shelled or peeled12%
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid12%
Gloves specially designed for use in sports12%
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 acid12%
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 matter12%
Condensed milk18%
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 prepared18%
Ice cream and other edible ice, whether or not containing cocoa18%
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured18%
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals18%
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 cocoa28%
Granite, other than blocks28%
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 articles28%
Transport of goods by rail5% with ITC of input services
Transport of passengers by air in other than economy class12% With Full ITC
Transport of passengers by air in other than economy class12% With Full ITC
Supply of Food/drinks in restaurant having licence to serve liquor18% 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 premises18% With Full ITC
Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel28% With Full ITC
Services provided by a race club by way of totalisator or a licensed bookmaker in such club;28% With Full ITC

Registration for Chandigarh Commercial Tax

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:

  • VAT - 18 (Inter-State Sale)
  • VAT - 19 (Inter-State Purchase)
  • VAT - 23 (Intra-State Sale)
  • VAT - 24 (Intra-State Purchase)
  • VAT - 15
  • FORM I

For more information on the forms available, visit etdut.gov.in/ExciseOnline/download.html

Chandigarh Commercial Tax Return e-Filing and Payment

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:

  • Visit the Excise & Taxation Department website and login using the ID and password
  • Select the e-payment icon
  • Enter the details of the tax to be paid
  • 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.

Frequently Asked Questions

Which forms can I find on the Department of Excise & Taxation’s website?

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

How do I contact the Department of Excise & Taxation?

The contact details are as under: Department of Excise & Taxation Additional Townhall Building, Sector 17-C U.T., Chandigarh. Telephone - 0172-2703019, 2702928

What the facilities available on Excise & Taxation Department website?

Users can avail the following services on the webpage of Chandigarh Administration’s Excise & Taxation Department:

  • E-Registration
  • E-Returns
  • E-Forms
  • E-Refund

  • E-Payment

  • E-Grievance
  • E-Excise

How can I pay tax through The Department of Excise & Taxation’s website?

The below steps need to be followed for paying tax online:

  • Visit the Excise & Taxation Department website and login using the ID and password
  • Select the e-payment icon
  • Enter the details of the tax to be paid
  • The user shall be redirected to PAYU’s portal
  • Make the e-payment through the use of net-banking ID and password

Under GST, is it necessary for e-commerce operator to obtain registration?

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.

Do I need to attach the acknowledgment counterfoil with my return?

Yes, you have to attach the acknowledgment counterfoil (of VAT 2 CHALLAN) with the return.

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