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VAT - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

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


Medical Equipment Taxed at 4% Under KVAT Act, Entry 61; Not Classified Under Residuary Entry.

September 29, 2017

Case Laws     VAT and Sales Tax     HC

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

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