Tax Tax Balance to Pay Tax Received Tax Paid -1 Tax Bases Taxable Sale Bases Taxable Purchase Bases Input CST 5% Purchase CST 5% Purchase Service Tax 12% Sales Service Tax 12% Excise Duty 12.36% - Sales Excise Duty 12% - Sales Excise Duty 2% - Sales Excise Duty 1% - Sales Excise Duty 12.36% - Purchase Excise Duty 12% - Purchase Education Cess 2% - Sales Education Cess 2% - Purchase Input Credit - Import Duty Input Credit On Capital Goods - Edu. Cess Input Excise Duty 12% - Capital Goods Input Credit on Capital Goods - Seco. & HEC Input Service Tax 12.36% Input Service Tax 12% Input Service Tax Edu. Cess. 2% Input Service Tax Seco. & HEC 1% Seco. & Higher Edu. Cess 1% - Purchase Seco. & Higher Edu. Cess 1% - Sales CST 2% on Sales CST 5% on Sales Input Additional VAT 1% Input Additional Vat 2.5% Input VAT 12.5% Input VAT 15% Input VAT 10% Input VAT 8% Input VAT 5% Input VAT 4% Output VAT 15% Output VAT 12.5% Output VAT 10% Output VAT 8% Output VAT 5% Output VAT 4% Output Adi. VAT 1% CST 2% on Purchase Input Excise Duty 5% Input Excise Duty 6% Input Credit - URD TDS on Audit Fees - 94J TDS on Commission Or Brokerage- 94H TDS on Contractor-94C TDS on Director's Interest TDS on Director's Remuneration - 92B TDS on Interest TDS on Professional Fees - 94J TDS on Rent - 94I TDS on Salary - 92B Import Purchase Purchase VAT 4% / VAT 12.5% / VAT 15% / CST 2% / CST 5% Plant & Machinery Expense Accounts Sales Excise Sales CST 2% Sales CST 5% Purchase VAT 15% Purchase VAT 12.5% Purchase VAT 10% Purchase VAT 8% Purchase VAT 5% Purchase VAT 4% Purchase VAT 2.5% Sales VAT 15% Sales VAT 12.5% Sales VAT 10% Sales VAT 8% Sales VAT 5% Sales VAT 4% Input CST 2% Purchase URD Base Expenses for TDS Additional Duty (Imports) 4% Sales Export - Form H - With Tax CST 2% on Sales CT3 Sales CT3 VAT Output VAT 4% on Sales CT3 Output Adi. VAT 1% on Sales CT3 Sales CT3 CST Sales Export - Form H - With CT1 Sales Export - SEZ - Out of Gujarat Sales Export - SEZ - In Gujarat No Tax SEZ OGS No Tax SEZ Gujarat Sales Export - Out of Country Sales Others (Projects) No Tax Form H with BED No Tax Form H No Tax Export Out of Country No Tax Projects Service Tax 12.36% - Sales Service Tax 12% - Sales Service Tax 2% - Sales Service Tax 1% - Sales Sales Tax 15% Sales Tax - 15% Sales Tax 12% Sales Tax - 12% Sales Tax 4% Sales Tax - 4% Purchase Tax 15% Purchase Tax - 15%