Insecticide - classification of goods - UPVAT - what is excluded ...
Not All Mosquito Repellents Excluded from UPVAT Entry 20; Only Coils, Mats, and Liquids Are Exempt.
September 14, 2017
Case Laws VAT and Sales Tax HC
Insecticide - classification of goods - UPVAT - what is excluded from Entry 20 is not all kinds of products used as Mosquito repellent/destroyer but only a particular kind of product mentioned, therein, viz. coils, mats and liquids and no other. - HC
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