Section 26: Goods (excluding merchandise for sale, tobacco in any form, wines, spirits,

Value Added Tax Act · FIRST SCHEDULE

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

26. Goods (excluding merchandise for sale, tobacco in any form, wines, spirits, arms and ammunition) imported by post of a value for duty purposes not exceeding 3,000 rupees under item No. E11.