Removal of goods from central excise schedule enables state VAT on sugar and textiles through amendment. Amendment removes specified sugar and textile tariff headings from the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, thereby enabling States to levy value added tax on those goods by omitting heading 1701 and related items, tariff item 1702 90 10 and related entries, and specified textile-related headings and sub-headings as set out in the Thirteenth Schedule.
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Removal of goods from central excise schedule enables state VAT on sugar and textiles through amendment.
Amendment removes specified sugar and textile tariff headings from the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, thereby enabling States to levy value added tax on those goods by omitting heading 1701 and related items, tariff item 1702 90 10 and related entries, and specified textile-related headings and sub-headings as set out in the Thirteenth Schedule.
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