The Classic Partners LLP
VAT Registration Services
Specialised Value Added Tax (VAT) registration services for dealers in goods outside the GST net — petroleum products (petrol, diesel, ATF, natural gas, crude oil), alcoholic liquor for human consumption, and certain other notified goods. We handle State VAT registration, return filing, and assessment support under the relevant State VAT / Sales Tax Acts.
Get VAT RegisteredVAT in the Post-GST Era
From 1 July 2017, GST replaced most State VAT levies in India. However, VAT continues to apply on a small but commercially important set of goods that are constitutionally excluded from GST — specifically, petroleum crude, high-speed diesel, motor spirit (petrol), natural gas, aviation turbine fuel, and alcoholic liquor for human consumption. Some States also continue to levy VAT or Sales Tax on tobacco and a few other notified goods.
Dealers in any of these excluded goods continue to be governed by the relevant State VAT / Sales Tax Acts — for example, the Maharashtra VAT Act, 2002, the Karnataka VAT Act, 2003, the Tamil Nadu VAT Act, 2006, and the Delhi VAT Act, 2004 — for the supply of these goods. VAT registration, returns, and assessments remain mandatory for such dealers, alongside their GST registration for other taxable supplies.
Who Needs VAT Registration Today?
- Petrol pumps and fuel retailers selling petrol, diesel, and ATF.
- Oil marketing companies dealing in petroleum crude, motor spirit, HSD, ATF, and natural gas.
- Liquor manufacturers, distributors, retailers, and bonded warehouse operators.
- Bars, restaurants, and clubs serving alcoholic liquor (in addition to GST for food).
- Tobacco dealers in States that continue to levy VAT on certain tobacco products.
- Composite dealers handling both GST-taxable and VAT-taxable goods — requiring both registrations.
Our VAT Registration & Compliance Services
State VAT Registration
End-to-end VAT registration in the relevant PT-State under the State VAT / Sales Tax Act.
CST Registration
Central Sales Tax registration for inter-state sale of VAT-taxable goods.
VAT Return Filing
Monthly / quarterly / annual VAT return filing under the relevant State VAT Act.
Input VAT & Refunds
Input VAT credit management and refund claims where applicable.
Assessment & Audit
Representation in State VAT audits and assessments under the relevant State Act.
Legacy VAT Disputes
Defence of pre-GST VAT disputes still pending before VAT Tribunals and High Courts.
VAT Registration Procedure
- Step 1 — Eligibility & State identification: identify States of operation and the goods to be dealt with.
- Step 2 — Document collation: PAN, incorporation certificate, address proof, MOA / AOA, list of directors / partners, bank details, photographs, and trade-specific licences (e.g. excise licence, IOC dealership letter).
- Step 3 — Online application: apply on the relevant State commercial tax portal (mahaGST, KSST, TNVAT, etc.).
- Step 4 — Security deposit: where required by the State VAT Act, furnish security deposit / surety bond.
- Step 5 — Site inspection: in some States, the VAT officer may conduct a physical inspection of the place of business.
- Step 6 — VAT TIN issuance: VAT registration number / TIN issued; CST registration applied for simultaneously if required.
Documents Typically Required
- PAN of the entity / proprietor.
- Certificate of Incorporation / LLP / partnership deed / proprietorship declaration.
- Address proof of the principal place of business and any additional places.
- Identity and address proof of directors / partners / proprietor.
- Trade-specific licences — fuel dealership letter, excise / liquor licence, etc.
- Bank statement / cancelled cheque.
- Photographs and DSC of the authorised signatory.
- Existing GST registration certificate, if any.
Why Choose The Classic Partners
- Specialised post-GST VAT capability — particularly for petroleum and liquor businesses.
- Multi-State registration across major State VAT Acts.
- Combined GST + VAT compliance for composite dealers.
- Legacy dispute experience for pre-GST VAT and CST cases. See Indirect Tax Services.
Frequently Asked Questions
Is VAT still applicable in India after GST?
Yes, but only on a limited set of goods constitutionally excluded from GST — petroleum crude, high-speed diesel, motor spirit (petrol), natural gas, aviation turbine fuel, and alcoholic liquor for human consumption. State VAT and CST continue to govern these supplies under the respective State VAT / Sales Tax Acts.
Do I need both GST and VAT registration?
If you deal in both GST-taxable goods / services (e.g. food, beverages other than alcoholic liquor, retail items) and VAT-taxable goods (e.g. petrol, diesel, liquor), you need both GST registration and State VAT registration. Both regimes operate in parallel for composite dealers.
What is the threshold for VAT registration?
Each State VAT Act prescribes its own threshold — typically based on annual turnover. For most petroleum and liquor businesses, registration is required from the first sale, irrespective of turnover, given the regulatory licensing regime.
How long does VAT registration take?
Most States issue VAT TIN within 10 to 20 working days from submission of a complete application, subject to security deposit furnishing and any required physical inspection.
Is input VAT credit available?
Input VAT credit on inputs is available against output VAT on outward supplies of the same VAT-taxable goods, subject to conditions under the relevant State VAT Act. There is no cross-credit between VAT and GST — VAT-related input tax cannot offset GST liability and vice versa.
What about pre-GST VAT disputes?
Pre-GST VAT assessments, audits, refunds, and disputes continue to be governed by the respective State VAT Acts and are litigated at the State VAT Tribunal, High Court, and Supreme Court. Many such matters are still pending and form an important part of our indirect tax litigation practice.
VAT Registration for the Post-GST Era
Get expert support for VAT registration, return filing, and assessments on petroleum, liquor, and other non-GST goods.
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