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VAT - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Classification of goods - Levy of tax on Image Runners @4% or ...


Court Classifies Image Runners as Computer Peripherals, Taxed at 4% Under Entry 18(i) of TNGST Act.

February 20, 2015

Case Laws     VAT and Sales Tax     HC

Classification of goods - Levy of tax on Image Runners @4% or @12% - Image Runners (Multi-function Network Printer) - Goods in question partake the character of "peripheral" of a computer and therefore, it is classifiable under Entry 18(i) of Part B of Schedule I of TNGST Act - HC

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