Classification of goods - batteries for the purposes of Radio ...
Case Laws VAT and Sales Tax
January 2, 2017
Classification of goods - batteries for the purposes of Radio Communication Receivers (RCRs) - Battery is certainly fitted for RCRs or used in Cars and for other diverse purposes and unless a battery is fitted into a RCR or so to say a Car, it would be non-functional and such RCRs or/and Cars will not start and will not function. - rate of tax is 4% - HC
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