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VAT - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Classification of goods - KINLEY WATER - “water” - “mineral ...


Court Rules KINLEY WATER as Tax-Free Under Entry No. 39; Classified as Packaged Drinking Water, Not Mineral Water.

March 1, 2023

Case Laws     VAT and Sales Tax     HC

Classification of goods - KINLEY WATER - “water” - “mineral water” - “packaged drinking water” - sale of packaged drinking water in the brand name KINLEY WATER falls within the expression “water but not aerated or mineral water sold in bottles or sealed containers” vide Entry No.39 of Tax-free - HC

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