14 March 2015
1)Is VAT Leviable on Import of above mentioned goods in Gujarat? 2)VAT Certificate (Registration) is mandatory for Import of Goods or not?
15 March 2015
1. VAT is leviable only on sale of goods. It cannot be levied on imports. Special additional duty (SAD) is levied on import of goods in lieu of VAT
2. VAT registration is not required for imports of goods.
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