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VAT - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Classification of goods - Chandrika Soap - Handmade soap or not ...

Case Laws     VAT and Sales Tax

March 16, 2021

Classification of goods - Chandrika Soap - Handmade soap or not - It must be predominantly made by hand. It does not matter if some machinery is also used in the process. (2) It must be graced with visual appeal in the nature of ornamentation or inlay work or some similar work lending it an element of artistic improvement. Such ornamentation must be of a substantial nature and not a mere pretence. These principles would apply to all pending matters and to all matters arising thereunder - HC

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