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VAT - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Classification of goods - rate of tax - airgun and airpistol - ...


Airguns and Air Pistols Classified as Arms for Taxation, Not Toys; Subject to Arms and Ammunitions Tax Rate.

March 15, 2019

Case Laws     VAT and Sales Tax     HC

Classification of goods - rate of tax - airgun and airpistol - to be taxed as as “toy excluding electronic toys” or has to be taxed “arms and ammunitions” - the airgun/ airpistol is an arm and to be taxed accordingly.

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