प्रयोग भैसकेका वस्तुहरूको कर कट्टी सम्बन्धी व्यवस्था | Rule 44

Value Added Tax Rules, 2053 (1996)

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Rule 44

Provisions related to deduction of tax on second-hand goods

For the purpose of sub-section (5) of section 17 of the Act, the tax paid on the purchase of goods purchased from unregistered persons and items falling under section 17 of the Act and brought for personal use is included in the second-hand goods. Can't be cut.