TaxTMI 
TaxTMI 
Whether Ductile Iron Pipes are declared goods
Declared Goods
14 Jun 2011 
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Declared goods classification: whether ductile iron pipes fall under iron and steel heads affects VAT/CST treatment.
Whether ductile iron pipes constitute declared goods for VAT/CST hinges on whether they are expressly listed among iron and steel items or fall within the descriptive scope of an existing head for iron products; if not named, technical specifications and product characteristics must be examined to determine appropriate classification under the declared goods list. (AI Summary)
Whether ductile iron pipes constitute declared goods for VAT/CST hinges on whether they are expressly listed among iron and steel items or fall within the descriptive scope of an existing head for iron products; if not named, technical specifications and product characteristics must be examined to determine appropriate classification under the declared goods list. (AI Summary)