Ruling 268: Cat litter composed of corn granules and agglomerates – VAT rate applicable – reduced rate

The Revenue Agency clarifies that the 4% rate , pursuant to n. 17) of Table A Part Il attached to Presidential Decree 633/72, is applicable to cat litter composed of granules and agglomerates of corn, as it is classified under item 23021090 of the Combined Nomenclature

Sources:

• eutekne.info
• gov.it

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