Classification of mosquito repellant ‘Good Knight’ - ...
Mosquito Repellent 'Good Knight' with Transfluthrin 0.88% confirmed as insecticide under Entry 30, Schedule B, OVAT Act.
February 24, 2023
Case Laws VAT and Sales Tax HC
Classification of mosquito repellant ‘Good Knight’ - Transfluthrin 0.88% w/w Liquid “is an effective insecticide recommended for the control of adult mosquitoes in the household” - It is evident therefore, that the product has been correctly categorized as an ‘insecticide’ under Entry 30 of Part II of Schedule B of the OVAT Act. - HC
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