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    <title>MVAT on Cotton Fabric</title>
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    <description>The response distinguishes fabrics defined under the Central Sales Tax definition and state-notified textile articles as separate taxable categories; fabrics so defined are listed under one VAT entry with a lower prescribed rate, while varieties of textiles and textile articles notified by the State Government in the Official Gazette fall under a different VAT entry with a higher prescribed rate, making MVAT treatment contingent on which category the cotton shirting is classified into.</description>
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      <description>The response distinguishes fabrics defined under the Central Sales Tax definition and state-notified textile articles as separate taxable categories; fabrics so defined are listed under one VAT entry with a lower prescribed rate, while varieties of textiles and textile articles notified by the State Government in the Official Gazette fall under a different VAT entry with a higher prescribed rate, making MVAT treatment contingent on which category the cotton shirting is classified into.</description>
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