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Present Scenario (VAT Regime) : Manufacturer Manufacturer Manufacturer State 1 State 1 State 1

This document outlines a scenario where a manufacturer in State 1 produces goods that are then sold to a stockist in State 1. The stockist then sells the goods to a retailer in State 2. It shows the value additions and taxes (UED, VAT, CST) applied at each stage for the goods in both states. The total taxes - UED, CST, VAT - are calculated at each stage and in total. The total value of goods excluding taxes is also shown. The percentage of total tax burden on the goods is calculated relative to the total value without taxes.

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58 views1 page

Present Scenario (VAT Regime) : Manufacturer Manufacturer Manufacturer State 1 State 1 State 1

This document outlines a scenario where a manufacturer in State 1 produces goods that are then sold to a stockist in State 1. The stockist then sells the goods to a retailer in State 2. It shows the value additions and taxes (UED, VAT, CST) applied at each stage for the goods in both states. The total taxes - UED, CST, VAT - are calculated at each stage and in total. The total value of goods excluding taxes is also shown. The percentage of total tax burden on the goods is calculated relative to the total value without taxes.

Uploaded by

Anonymous bf1cFDuepP
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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I/P

Manufacturer
Value addition by Stockist
Retailer
Union Excise duty
VAT
CST

Present Scenario (VAT Regime)

State 1

MANUFACTURER
Purchase of inputs
Other value additions
Total value of manufactured product
UED
Total value inclusive of UED
CST on above
VAT on above
Total value of manufactured product
8 including UED/VAT/CST
Total value of manufactured product
9 excluding UED/VAT/CST

1
2
3
4
5
6
7

State 1

30.00
27.00
57.00
5.70
62.70
0.00
6.27

1
2
3
4
5
6
7

68.97

57.00

MANUFACTURER
Purchase of inputs
Other value additions
Total value of manufactured product
UED
Total value inclusive of UED
CST on above
VAT on above
Total value of manufactured product
including UED/VAT/CST
Total value of manufactured product
excluding UED/VAT/CST

9
10
11
12
13
14
15
16

STOCKIST
Value of purchase inclusive of UED &
CST excluding VAT
Value addition
Total Value
CST on above
Output VAT
Value of sales including VAT
ITC on account of input VAT
Net VAT payable by stockist

17
18
19
20
21
22
23

RETAILER
Value of Purchase inclusive of UED &
CST but excluding VAT
Value addition
TOTAL VALUE
Output VAT
Value of sales including VAT
ITC on account of input VAT
Net VAT payable by retailer

24
25
26
27
28
29
30
31
32

Total UED
Total CST
Total VAT(7+16+23)
Total incidence of tax
Total value excluding VAT,UED & CST
% incidence of tax/burden
% incidence of VAT
% incidence of UED
% incidence of CST

State 1

9
10
11
12
13
14
15
16

STOCKIST
Value of purchase inclusive of UED & CST
excluding VAT
Value addition
Total Value
CST on above
Output VAT
Value of sales including VAT
ITC on account of input VAT
Net VAT payable by stockist

17
18
19
20
21
22
23

RETAILER
Value of Purchase inclusive of UED & CST but
excluding VAT
72.70
Value addition
20.00
TOTAL VALUE
92.70
Output VAT
9.27
Value of sales including VAT
101.97
ITC on account of input VAT
7.27
Net VAT payable by retailer
2.00

24
25
26
27
28
29
30
31
32

Total UED
Total CST
Total VAT(7+16+23)
Total incidence of tax
Total value excluding VAT,UED & CST
% incidence of tax/burden
% incidence of VAT
% incidence of UED
% incidence of CST

State 1

State 1 VAT

State 2
62.70
10.00
72.70
0.00
7.27
79.97
6.27
1.00

5.70
0.00
9.27
14.97
87.00
17.2%
10.7%
6.6%
0.0%
9.27

State 2

State 1 VAT
State 2 VAT

State 1
30.00
27.00
57.00
5.70
62.70
1.25
0.00

MANUFACTURER
Purchase of inputs
Other value additions
Total value of manufactured product
UED
Total value inclusive of UED
CST on above
VAT on above
Total value of manufactured product
8 including UED/CST
Total value of manufactured product
9 excluding UED/CST

1
2
3
4
5
6
7

63.95
57.00

5.70
1.25
9.40
16.35
87.00
18.8%
10.8%
6.6%
1.4%
0
9.40

63.95
57.00

9
10
11
12
13
14
15
16

17
18
19
20
21
22
23

RETAILER
Value of Purchase inclusive of UED &
CST but excluding VAT
Value addition
TOTAL VALUE
Output VAT
Value of sales including VAT
ITC on account of input VAT
Net VAT payable by retailer

75.43
20.00
95.43
9.54
104.98
0.00
9.54

24
25
26
27
28
29
30
31
32

Total UED
Total CST
Total VAT(7+16+23)
Total incidence of tax
Total value excluding VAT,UED & CST
% incidence of tax/burden
% incidence of VAT
% incidence of UED
% incidence of CST

5.70
2.73
10.80
19.23
85.75
22.4%
12.6%
6.6%
3.2%

State 3
73.95
20.00
93.95
9.40
103.35
7.40
2.00

30.00
27.00
57.00
5.70
62.70
1.25
0.00

STOCKIST
Value of purchase inclusive of UED &
CST
Value addition
Total Value
CST on above
Output VAT
Value of sales including CST
ITC on account of input VAT
Net VAT payable by stockist

State 2
63.95
10.00
73.95
0.00
7.40
81.35
0.00
7.40

30
27
10
20
10%
10%
2%

State 1 VAT
State 2 VAT
State 3 VAT

63.95
10.00
73.95
1.48
0.00
75.43
0.00
0.00

0
0.00
10.80

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