Treatment of freight under various acts and states
has been summarized as follows:-
If freight has been charged within the sales price, VAT would be charged on total sales price under any law.
If Freight has been
charged separately in the bill:-
|
Act
|
Treatment
|
|
Under CST (See section 2(h))
|
Not to be included in sales price for purpose of
charging CST.
|
|
Under Delhi VAT Act ( See section 2(1)(vd)
|
Not to be included in sales price for purpose of
charging VAT.
|
|
Under Punjab Vat Act as applicable to Chandigarh
(See section 2(zg))
|
TO BE INCLUDED IN SALES PRICE FOR PURPOSE OF
CHARGING VAT .
|
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