Tissue Paper Tax Rate Set at 4% Under Broad Definition of 'Paper', Includes Napkins and Toilet Rolls.

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....Rate of tax on tissue paper - @4% or 12.5% - The word 'paper' used in the Entry is in generic form, which will include all types of paper, which has its essential characteristics - The tissue paper, napkin, toilet paper rolls etc. retain the essential characteristics of paper. It is only that it is in different strength and is used for different purposes - to be taxed at 4% - HC....