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VAT - Highlights / Catch Notes

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Classification - rate of tax - though tyre and tubes can ...

Case Laws     VAT and Sales Tax

December 7, 2016

Classification - rate of tax - though tyre and tubes can certainly be said to be parts and accessories, to be fitted in a motor vehicle, without which a motor vehicle cannot run on the road, but there is a specific Entry for tyre, tube and flaps, which is very specific with a rate of 4% - HC

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