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Home›State Acts›The Telangana Value Added Tax Act, 2005›section 114

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section 114

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The Telangana Value Added Tax Act, 2005

Tax2005151 sections

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1Short title, extent and commencement
2Definitions
3Appellate Tribunal
3-AAppointment of Officers.
4Charge to tax.
5Act not to apply to sales or purchases outside the State, in the course of import or export, etc.
6Tax on packing material
7Exemptions
7-AExemption of Tax on sale of goods for certain purposes to an unit located in any Special Economic Zone
8Zero-rated sales
9Input tax credit for dealers for goods in Schedule VI
10Turnover Tax
11Calculation of Tax payable
12VAT payable
13Credit for input tax
14Tax invoices
15Power of State Government to grant refund of tax
16Burden of proof
17Registration of Dealers
18Tax payer Identification Number and General Registration Number
19Cancellation and Amendment of Registration
20Returns and Self assessments
21Assessments
22Due date for Payment of Tax
23Liability of executor, administrator, legal representative.
24Liability of partnership firms.
25Tax as an arrear of land revenue.
26Preferential claims to assets.
27Transfers to defraud revenue void and Provisional Attachment of Property.
28Powers of Deputy Commissioner under Revenue Recovery Act.
29Recovery of tax from third parties.
30Recovery of tax when business transferred
31Appeal to Appellate authority
32Revision by Commissioner and other prescribed authorities
33Appeal to the Appellate Tribunal
34Revision by High Court
35Appeal to High Court
36Petitions, applications to be heard by a Bench.
37Limitation in respect of certain assessments or re-assessments ordered.
38Refund of Tax.
39Interest on over payments and late refunds.
40Power to adjust, withhold refunds.
41Issue of Bills.
42Records.
43Access and seizure of goods, books, records and computers.
44Fair Market Value
45Establishment of check posts
46Power to inspect carrier's places
47Transit Pass
48Possession and submission of certain records by owners etc., of goods vehicles
49Penalty for failure to register
50Penalty for failure to file a return
51Penalty for failure to pay tax when due
52Power to collect tax from a person who owes money to the dealer
53Penalty for failure to declare Tax Due
54Penalty for failure to use or misuse of TIN & GRN
55Penalty for issue of tax invoice and for the use of false tax invoices.
56Penalty for failure to maintain records.
57Penalty for unauthorized/ excess collection of tax.
58Prosecutions for Offences.
59Offences of obstructing the authority.
60Offences by Companies.
61Compounding of offences.
62Court for prosecution.
63Power to summon witnesses and production of documents.
64Power to get information.
65Bar of Jurisdiction.
66Appearance before authority.
67Clarification and Advance Rulings
68Ongoing contracts
69Tax Deferment
70Protection of acts done in good faith
71Submission of returns by Banks
72Provision in the case of defective or irregular proceedings
73Rounding of turnover
74Rounding off of tax etc.
75Powers of subordinate officer to be exercised by higher authorities
76Power to remove difficulties
77Instructions to Subordinate Officers
78Power to make rules
79Power to amend Schedules
80Repeal
81Repeal of Ordinance 1 of 2005
86PVC Cloth, Waterproof Cloth, Tarpaulin and Rexine and Vehicle Covers made from PVC Cloth, Waterproof Cloth, Tarpaulin and Rexine Products.
87Oil cakes and De-oiled cakes other than Soya Bean De-oiled cake.
88Drugs and medicines
89Veterinary medicines
90All kinds of packing material
91[XXX]
92River Sand and grit and stone chips.
93Extra Neutral Alcohol (ENA) and rectified spirit.
94Kerosene stove, kerosene lamp, etc.
95Bio-diesel
96Artificial and rolled gold Jewellery
97LPG/CNG conversion kits.
98Pre-stressed Railway Concrete Sleepers
99All Handicrafts
100The following goods when sold as industrial inputs
101Liquified petroleum gas
102Machinery of all kinds
103Tools and Instruments
104Bolts, Nuts, and Screws
105Base metal hardware
106Biomass
107Food products
108Katha
109Wet dates
110Paper goods
111Medical equipment
112Papad
113Optical goods
114Tea
115Cashewnut
116Sales to Government and Power Corporations
117Medicinal products
118Molasses
119Ordinance factory goods
120Tyre retreading materials
121Power supply goods
122Oats
123Insect protection goods
124Generator sets
125Lime products
126Commodity List 71-72
127Commodity List 73-80
128Commodity List 81-85
129Commodity List 86-91
130Commodity List 92-96
131Commodity List 97-99
232Yeast of all kinds and forms.
233Gel used for preparing bakery products and bread softner.
234Winding wire made of Copper or enameled Copper.
235Non-Woven Fabrics
236Auto Components
34(10)Input Tax Credit
34(11)Input Tax Credit
34(4)Input Tax Credit
34(5-A)Input Tax Credit
34(5)Input Tax Credit
34(6)Input Tax Credit
34(7)Input Tax Credit
34(8)Input Tax Credit
34(9)Input Tax Credit
68(8)Refunds
68(9)Refunds
Schedule 1Goods Exempted from Tax
Schedule 2Transactions Zero-Rated and Eligible for Input Tax Credit
Schedule 3List of goods taxable @ 1%
Schedule 4List of goods taxable @ 5%
Explanation-III-AExplanation-III-A
Explanation-IVExplanation-IV

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