vat on computer rental charges in west bengal

AMITAVA PODDAR (Querist) 05 August 2009 This query is : Resolved
Dear Sir

please let me know whether VAT is applicable on Computer Rental Charges in West Bengal ? what is the percentage ?

Amitava

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s.subramanian (Expert) 31 October 2010
yes.

R.Ramachandran (Expert) 31 October 2010
Yes because right to use goods is deemed to be a 'sale'. VAT is payable on the rental value at the same rate as is applicable to Computers under W.B. VAT Act.

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