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    <description>Applicability of the state VAT rate to goods like bags and bed sheets depends on whether the product is listed in the VAT schedule&#039;s lower-rate column; otherwise the residual higher-rate entry applies. If classification is uncertain or potential liability is substantial, seek administrative clarification from the VAT Commissioner by paying a nominal fee or file for an advance ruling with the tax department to determine the applicable rate.</description>
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      <description>Applicability of the state VAT rate to goods like bags and bed sheets depends on whether the product is listed in the VAT schedule&#039;s lower-rate column; otherwise the residual higher-rate entry applies. If classification is uncertain or potential liability is substantial, seek administrative clarification from the VAT Commissioner by paying a nominal fee or file for an advance ruling with the tax department to determine the applicable rate.</description>
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