Answer / kunal majumdar

Surcharge on V. A. T. is 1% Yes it is refundable

Answer / h.r. sreepada bhagi

It varies from state to state in India. There may or may not
be Surcharge in a state. Even if Surcharge or Cess is levied
on any basic tax, the rates may vary from state to state and
year on year.

For correct information, refer the VAT Act, in your state or
consult, a Tax Expert/Consultant/Practitioner or contact the
Commercial Taxes Office.

Refund will generally applicable as it's applicable to the
basic tax.

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