Section 5: Any person Any goods not exceeding 1,000 rupees
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.
5. Any person Any goods not exceeding 1,000 rupees
in customs value imported in a single
package where the Director-General is
satisfied that the package is not part of
a larger consignment
V4 – 63 [Issue 10]
Value Added Tax Act
NINTH SCHEDULE—continued
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