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Sales Tax System Changes Articles

Customs Ruling for Sales Tax and Service Tax

This inforgraphic shows the information about the essential of Customs Ruling and types of Customs Ruling available for application.

Customs Ruling is used to interpret and classify issues related to Sales Tax and Service Tax. The effective date is September 1, 2018. The Customs Ruling is valid for three years and this may renew for another two years. RMCD issues guidelines for the  type of ruling sought as:

  1. Tariff Classification
  2. Valuation
  3. Manufacturer | Taxable Person
  4. Register Person
  5. Taxable Goods
  6. Taxable Services
  7. Other Matters
Attachments:
Download this file (CustomsRuling-2.pdf)Customs Ruling for Sales Tax and Service Tax[Inforgraphic]1538 kB

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GST System Changes