Rates of tax on Professions, Trades, Calling and Employments

(See section 3 and section 5(3)) Rates of tax on Professions, Calling and Employments. Sr. No. Class of Persons Maximum Rate of Tax (in Rs.) 1. 2. 3. 1. (A) Salary and Wage earners of the State Government, Central Government, Panchayats, Public Sector Undertakings of the State and the Central Government, and Grant-in-aids institutions, whose monthly salaries or wages are – (i) less than Rs.3,000/- Zero (ii) Rs.3,000/- or more but less than Rs.6,000/- 200/- per month (iii) Rs.6,000/- or more but less than Rs.9,000/- 200/- per month (iv) Rs.9,000/- or more but less than Rs.12,000/- 200/- per month (v) Rs. 12,000/- or more. 200/- per month Explanation I.- Where any salary or wages are payable according to any period other than a month, the monthly salary or wages shall, for the purpose of this entry, be reckoned on the basis of the actual amount of salary or wages paid or payable for a month. Explanation II.- Where a person ceases to be a salary or wages earner before the end of any month, his liability to pay the tax for that month shall be proportionately reduced. (B) Salary and Wages earners other than those mentioned in sub-entry (A), whose monthly salaries or wages are – (i) less than Rs.3,000/- Zero (ii) Rs.3,000/- or more but less than Rs.6,000/- 200/- per month (iii) Rs.6,000/- or more but less than Rs.9,000/- 200/- per month (iv) Rs.9,000/- or more but less than Rs.12,000/- 200/- per month (v) Rs.12,000/- or more 200/- per month Explanation I.- Where any salary or wages are payable according to any period other than a month, the monthly salary or wages shall, for the purpose of this entry, be reckoned on the basis of the actual amount of salary or wages paid or payable for a month. Explanation II.- Where a person ceases to be a salary or wages earner before the end of any month, his liability to pay the tax for that month shall be proportionately reduced. 2. (a) Legal Practitioners including Solicitors and Notaries Public. 2500/- per annum (b) Medical Practitioners including Medical Consultants and Dentists. 2500/- per annum (c) Technical and professional consultants, including Architects, Engineers, RCC Consultants, Tax Consultants, Chartered Accountants, Actuaries and Management Consultants. 2500/- per annum (d) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors, registered or licenced under the Insurance Act, 1938 (4 of 1938). 2500/- per annum (e) All Contractors other than building contractors. 2500/- per annum (f) Commission Agents, Dalals and Brokers other than Estate Brokers. 2500/- per annum (g) Automobile Brokers. 2500/- per annum (h) Tour Operators and Travel Agents. 2500/- per annum (i) Cable T.V. Operators. 2500/- per annum (j) Film Distributors. 2500/- per annum (k) Owners of Advertisement Agencies. 2500/- per annum (l) Owners of Tuition Classes or Tutorial Institutions. 2500/- per annum (m) Owners of Institutions or Service Providers engaged in Computer Education or Training, or Online Information and Data Base Service through Computer Network. 2500/- per annum (n) Owners of Driving Schools. 2500/- per annum (o) Owners of Marriage Halls and Party Plots. 2500/- per annum (p) Angadia or Courier Service Providers. 2500/- per annum (q) Owners of Health Club and Recreation Clubs. 2500/- per annum 3. (i) Members of Association recognized under the Forward Contract (Regulation) Act, 1952 (74 of 1952). 2500/- per annum (ii) Members of Stock Exchanges recognised under the Securities Contracts (Regulation) Act, 1956 (42 of 1956). 2500/- per annum (iii) Owners of Oil Pumps and Service Stations and where any oil pumps and service stations are leased, the lessees thereof. 2500/- per annum (iv) Licenced foreign liquor vendors and employers of residential hotels and theatres as defined in the Bombay Shops and Establishments Act, 1948 (Bom.LXXIX of 1948). 2500/- per annum (v) Public Limited or Private Limited Companies registered under the Companies Act, 1956 ( 1 of 1956) and engaged in any profession, trade or calling. 2500/- per annum (vi) Individuals or Institutions conducting Chit Funds. 2500/- per annum (vii) Banking companies as defined in the Banking Regulation Act, 1949 (10 of 1949). 2500/- per annum (viii) Co-operative societies registered or deemed to be registered under the Gujarat Co-operative Societies Act, 1961 (Guj. X of 1962)- (a) State Level Societies and District Level Societies engaged in any profession, trade or calling. 2500/- per annum (b) Co-operative Suger Factories and Co-operative Spinning Mills. 2500/- per annum (ix) Estate Agents or Estate Brokers or Building Contractors. 2500/- per annum (x) Owners of Video Parlours or Video Libraries or both and where any Video Parlours or Video Libraries or both are leased, the lessees thereof. 2500/- per annum 4. Firms registered under the Indian Partnership Act, 1932 (IX of 1932) which are engaged in any professions, trades or callings. 2500/- per annum 5. Occupiers of factories as defined in the Factories Act, 1948 (63 of 1948). 2500/- per annum 6. Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948 (Bom. LXXIX of 1948), where on an average employees employed in the establishment during a year are more than five per day. 2500/- per annum 7. Dealers as defined in the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005) whose annual gross turnover of all sales or of all purchases is- (i) not more than Rs.2,50,000/- Zero (ii) more than Rs. 2,50,000/- but not more than Rs.5,00,000/- 2500/- per annum (iii) more than Rs.5,00,000/- but not more than Rs.10,00,000/- 2500/- per annum (iv) more than Rs.10,00,000/- 2500/- per annum Explanation.- For the purpose of this entry, the term, ‘year’ shall mean the year as defined in clause (36) of section 2 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005) 8. Holders of permits for transport vehicle granted under the Motor vehicles Act, 1988(59 of 1988) which are used or adapted to be used for hire or reward, where any such person hold permits for more than two transport vehicles buses, taxis, trucks or three wheelers goods vehicles. 2500/- per annum Explanation.- Persons residing together as members of one family and holding separate permits shall be one person for the purposes of this entry. 9. Money lender licensed under the Bombay Money-lenders Act, 1946 (Bom.XXXI of 1947). 2500/- per annum 10. Persons other than those mentioned in any of the preceding entries, who are engaged in any professions, trades, callings or employments and in respect of whom a notification is issued under the fourth proviso to sub-section (2) of section 3. 2500/- per annum Exemptions :- The following persons shall be exempted from the payment of tax under any of the entries 2 to 10 of this Schedule :- (1) Companies in respect of which orders for winding up are passed under the Companies Act, 1956 (1 of 1956) from the date of such orders. (2) Co-operative Societies under liquidation from the date of the commencement of liquidation proceedings. (3) A primary co-operative society, the members of which are workers who are carrying on the activity of the society by their own labour.