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    <title>Rate of DVAT in cosmetics items</title>
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    <description>Under the Third Schedule to the Delhi VAT, cosmetics, perfumery and toilet goods are classified together and subject to the schedule rate (increased effective 13.01.2010). The schedule explicitly includes soaps, shampoos and hair oil within that taxable category and explicitly excludes toothbrushes, toothpaste, tooth powder and kumkum from it.</description>
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      <description>Under the Third Schedule to the Delhi VAT, cosmetics, perfumery and toilet goods are classified together and subject to the schedule rate (increased effective 13.01.2010). The schedule explicitly includes soaps, shampoos and hair oil within that taxable category and explicitly excludes toothbrushes, toothpaste, tooth powder and kumkum from it.</description>
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