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VAT - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Legislative competence of State to levy tax/fee on the import of ...

VAT and Sales Tax

July 8, 2019

Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or produced product being potable alcohol palatable to human consumption - for computing the levy, the yardstick of ₹ 6 per LPL on the total quantity of imported rectified spirit is reckoned - State is empower to levy charges

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  8. Rectified spirit which is not used for human consumption is nothing but Ethyl Alcohol and is finding place in Tariff Item No.22072000

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