VAT not liable on Material used in providing Pest Control Service

Pesticides and Chemicals used in Pest Control Service cannot be subjected to Value Added Tax

In a recent judgment dated 22.09.2016, rendered in the case of State of Gujarat v/s Bharat Pest Control, the Gujarat High Court has held that pesticides and chemicals used in pest control service cannot be subjected to value added tax.

The submissions made in this regard by the ld. counsel appearing for the

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