Schedule- IV Negative list of items of capital goods for input tax credit

Sl No. Description
1 Civil structure and immovable goods or properties.
2 Building material used in construction activity (Tax credit will be available to contractors for their transactions)
3 Vehicles of all types
4 Office equipment.
5 Furniture, fixture including electrical fixtures and fittings.
6 Capital goods purchased prior to the appointed day (Date of commencement of VAT Act)

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