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AMIT BAJAJ ADVOCATE: SC: Mobile charger is an accessory of mobile phone and not its integral part; leviable to VAT at 12.5%

Where assessee was selling mobile phone with battery charger in same packing, it did not charge any separate amount for battery charger from customers and was charging only for handset; battery charger was an accessory to cell phone and was not a part of it, thus, liable to VAT at general rate of 12.5 %.

via AMIT BAJAJ ADVOCATE: SC: Mobile charger is an accessory of mobile phone and not its integral part; leviable to VAT at 12.5%.

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