Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

The goods viz. “Blood Collection Monitors, Blood Storage ...

VAT and Sales Tax

September 29, 2017

The goods viz. “Blood Collection Monitors, Blood Storage Refrigerators and Deep Freezers, Platelet Agitators with incubators and Plasma Expressers (Electrical and Manual) and Cryobaths” are taxable at the rate of 4% under Entry 61 “Medical Equipments, Devices and Implants” and not in the Residuary Entry of the KVAT Act, 2003 - HC

View Source

 


 

You may also like:

  1. Import of frost-free refrigerators, consisting of freezer portion and refrigerator portion having separate external doors - benefit of exemption not available.

  2. Purchase of Goods against Form C - concessional rate of tax - Deputy Commissioner amended the registration certificate after deleting the two items, namely,...

  3. Exemption u/s 11 - Charitable activity - profit from an exhibition viz., 'Deep Mela' - activity of organising 'Deep Mela' is incidental to the attainment of its...

  4. Classification of manufactured goods - recombinant erythropoietin (r-EPO) - The impugned product is not a ‘blood fraction’. Neither is it a hormone.

  5. Storage and warehousing Service – management of the records such as discharged cheques, vouchers, books of accounts, cannot be considered as storage and warehousing of...

  6. Additions u/s 41(1) - deep freezer deposits - provisions of section 41(1) of the Act cannot be applied to the facts of this case as the twin conditions as prescribed in...

  7. Guidelines for handling and storage of valuable goods that are seized/confiscated by the Department.

  8. Guidelines for handling and storage of valuable goods that are seized/ confiscated by the Department - CBEC

  9. Cold storage facility for agricultural produce - The appellant is not engaged in the activity of storage of agricultural produce - the benefit as storage of agricultural...

  10. Prima facie tax is payable on storage and warehousing from refineries to storage tanks and connecting pipeline to storage tank of SPIC comply - AT

 

Quick Updates:Latest Updates