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VAT - Highlights / Catch Notes

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Classification of goods - tyres - classification as ‘Iron and ...


Tyres Not Classified Under 'Iron and Steel' for VAT; Retreaded Rubber Tyres Excluded from Main Classification.

November 24, 2018

Case Laws     VAT and Sales Tax     HC

Classification of goods - tyres - classification as ‘Iron and Steel’ - the entry “tyres” in the central legislation would not be construed as tyres retreaded with rubber, even though the main classification is that of iron and steel.

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