Classification of goods under VAT schedules clarifies which items constitute textile, sugar, tobacco, paper and printed material categories. Clarification defines which items fall within the VAT categories Textile, Sugar, Tobacco, Paper and Printed material. Textile, sugar and tobacco adopt descriptions from the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act. Paper includes specified types and boards but excludes photographic paper and waste paper. Printed material covers specified stationery and cards but excludes books meant for reading.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of goods under VAT schedules clarifies which items constitute textile, sugar, tobacco, paper and printed material categories.
Clarification defines which items fall within the VAT categories Textile, Sugar, Tobacco, Paper and Printed material. Textile, sugar and tobacco adopt descriptions from the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act. Paper includes specified types and boards but excludes photographic paper and waste paper. Printed material covers specified stationery and cards but excludes books meant for reading.
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