TaxTMI 
TaxTMI 
Sir,
My client wants to start local trading as well as export of Human Hair/Wigs. I want to know whether it is taxable under delhi value added tax and what are export benefits and duty on the same?
Regards
Rahul
Human Hair/Wigs
16 Jul 2014 
5 Replies 
9468 Views Asked by
VAT on human hair and wigs: local sales taxable while exports are VAT/CST exempt with required export documentation.
Human hair and wigs sold locally are taxable under the Delhi VAT regime as unclassified goods. Exports of wigs are VAT/CST exempt and not dutiable under the applicable Customs tariff classification, but exporters must verify export policy status. To claim export benefits at assessment, exporters must produce certified export invoice with packing list, shipping bill (export promotion copy), non-negotiable bill of lading copy, and bank realisation certificate to the VAT authorities. (AI Summary)
Human hair and wigs sold locally are taxable under the Delhi VAT regime as unclassified goods. Exports of wigs are VAT/CST exempt and not dutiable under the applicable Customs tariff classification, but exporters must verify export policy status. To claim export benefits at assessment, exporters must produce certified export invoice with packing list, shipping bill (export promotion copy), non-negotiable bill of lading copy, and bank realisation certificate to the VAT authorities. (AI Summary)