Whether MUG is taxable @5% under Sch-C of MVAT

[RAJIV AGRAWAL]

Sir, One of my client is selling MUG in Maharashtra.

In Schedule-C MUG is not specifically mentioned but under entry-46 'cups and glasses of plastic and paper' is mentioned.

Whether CUP include MUG and will be taxable at the rate of 5 percent of MUG will go in SCH-E at the rate of 12.50 percent .

Is there any case law describing this issue.

Please reply and solve the issue.

Rajiv Agrawal

9322122687

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

Goods classification of mugs under schedule entries determines whether they attract a lower VAT rate or a higher schedule rate. Whether MUGs fall within the Schedule-C description 'cups and glasses of plastic and paper' and thus attract the lower Schedule-C VAT rate, or whether they are excluded and taxable under Schedule-E at a higher rate, given the absence of an explicit reference to mugs and potential ambiguity in whether 'cups' includes mugs; the inquiry seeks clarifying precedent on classification and the effect of material description.