Sanitary napkins tax exemption introduced with MRP cap and minimum pack-size determining eligibility under Delhi VAT. A new First Schedule entry to the Delhi Value Added Tax Act grants tax treatment for sanitary napkins subject to operative eligibility: the M.R.P. of a pack must not exceed the prescribed cap and each pack must contain at least the specified minimum number of units. The amendment, made under statutory powers, takes immediate effect and creates a distinct schedule classification tied to M.R.P. and pack-size compliance.
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Provisions expressly mentioned in the judgment/order text.
Sanitary napkins tax exemption introduced with MRP cap and minimum pack-size determining eligibility under Delhi VAT.
A new First Schedule entry to the Delhi Value Added Tax Act grants tax treatment for sanitary napkins subject to operative eligibility: the M.R.P. of a pack must not exceed the prescribed cap and each pack must contain at least the specified minimum number of units. The amendment, made under statutory powers, takes immediate effect and creates a distinct schedule classification tied to M.R.P. and pack-size compliance.
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