Dettol falling under entry 36(8)(h)(vi) of Schedule III of KVAT Act is subject to 4% VAT

Reckitt Benckiser (India) Ltd. Vs Commissioner Commercial Taxes & Ors. (Supreme Court of India)

Supreme Court held that Mosquito Mats, Coils and Vaporizers and Mortein Insect Killers; Harpic Toilet Cleaner and Lizol Floor Cleaners are subject to 12.5% VAT and Dettol falling under entry 36(8)(h)(vi) of Schedule III of KVAT Act is subject to 4% VAT.

Facts- Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the High Court of Kerala, by whic

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