Value-Added Tax Act, 1972


Goods Chargeable at the Rate of 30·26 per cent.

Sections 11 (1) (c) and 15 (1) (b).

(i) Motor vehicles designed and constructed for the conveyance of persons by road including sports motor vehicles, estate cars, station wagons, motor cycles, motor scooters, mopeds and auto cycles, but not including vehicles designed and constructed for the carriage of more than sixteen persons (inclusive of the driver), invalid carriages and other vehicles of a type designed for use by invalids or infirm persons;

(ii) radio receiving sets and television receiving sets of the domestic or portable type including sets suitable for use in road vehicles;

(iii) gramophones, radiogramophones, record reproducers;

(iv) gramophone records.