https://www.taxtmi.com/forum/issue?id=4555 VAT classification of empty aluminium collapsible tubes for pharmaceutical packaging hinges on their treatment as packing material; not being explicitly listed suggests application of the peak VAT rate plus cess, but where used to pack finished pharmaceutical products a concessional VAT rate plus cess may apply if a prescribed declaration form and certificate are issued and collected. A formal departmental clarification can be obtained by filing an application under the statutory clarification procedure on payment of the prescribed fee, and taxpayers should secure declaration certificates or departmental clarification to confirm concessional treatment. en-us Thu, 23 Aug 2012 11:06:21 +0530 Thu, 23 Jan 2025 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4555 VAT classification of empty aluminium collapsible tubes for pharmaceutical packaging hinges on their treatment as packing material; not being explicitly listed suggests application of the peak VAT rate plus cess, but where used to pack finished pharmaceutical products a concessional VAT rate plus cess may apply if a prescribed declaration form and certificate are issued and collected. A formal departmental clarification can be obtained by filing an application under the statutory clarification procedure on payment of the prescribed fee, and taxpayers should secure declaration certificates or departmental clarification to confirm concessional treatment. Discussion-Forum VAT / Sales Tax Thu, 23 Aug 2012 11:06:21 +0530 https://www.taxtmi.com/forum/issue?id=4555