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VAT - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Rate of tax on mobile charger - The charger is admittedly ...


Tax Rate on Mobile Charger Tied to Composite Package; Cannot Be Taxed Separately from MRP.

January 20, 2018

Case Laws     VAT and Sales Tax     HC

Rate of tax on mobile charger - The charger is admittedly neither classified nor priced separately on the package. It is also not invoiced separately. The MRP is of the composite package - Revenue therefore cannot be permitted to split the value of the commodities contained therein and tax them separately. - HC

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