TRADE CIRCULAR REGARDING 'Utensils'

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....e kitchen and on the dining table. The department has received a query as to whether the above articles are covered under the item "Utensils". In the above context, it may be clarified that under the Delhi Sales Tax Act regime, the cutlery including spoons, knives and forks were taxable @12% (entry No. 10 of Schedule 1 of DST Act, 1975). It is, therefore, clarified that "spoons, ladles, skimme....