Sunglasses Not “Spectacles” for VAT, Punjab and Haryana High Court Rules; 12.5% Tax Applies

• The Punjab and Haryana High Court ruled that sunglasses are not “spectacles” for VAT purposes.
• Sunglasses will be taxed at the standard 12.5% VAT rate as residuary goods, not at the concessional 5% rate for spectacles.
• Spectacles are defined under state VAT Acts as items primarily for vision correction, which sunglasses are not.
• The judgment clarifies that the lower tax rate applies only to medical devices correcting vision defects.
• This decision resolves a decade-long dispute between optical traders and tax authorities.

Source: tribuneindia.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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