Dear Sir,
As per the schedule C of Haryana Value Added Tax the rate of vat on CFL/tubes/Lamps/energy efficient lamps is 5%. These items are included in the schedule C in 2007 before this the rate of VAT was 12.5% on all tubes/Lamps. The CFL is a energy saving tubes so this inclueded in schedule C because it saves near about 45% energy compare to GLS Lamps/tubes.
Now the question arise that the VAT rate on CFl is 5% which is energy saving 45% compare to simple lamps. Than what rate of VAT will be charged on LED Lamps/tubes which are saving 65-85% energy compare to simple lamps & 40% excess energy saving compare to CFL. As per my opinion LED lamps will be covered under Schedule C at Sl. no. 21A and it should be charged 5%vat in haryana. More over other states like Rajasthan,W.B., Delhi etc charges vat rate @5% on these itmes.
Please give your opinion.
Thanks
(Suresh Kumar Nath)
