Classification of goods - Computer peripherals - LAN Connection ...

Case Laws VAT and Sales Tax

June 2, 2023

Classification of goods - Computer peripherals - LAN Connection Cable - the term peripheral has been given an expansive meaning and is not restricted to input/output devices, as contended by the Revenue. It is also clear that even if the goods in question can have different applications independent of computer, the same would not preclude them from being considered computer peripheral if they are also being used in computer system to expand the capabilities of computer system. - HC

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Classification of goods - Computer peripherals - LAN Connection ...

Case Laws VAT and Sales Tax

June 2, 2023

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