Sales Tax Rules, 2006

CHAPTER-XIV-B

ELECTRONIC MONITORING, TRACKING AND TRACING OF SPECIFIED GOODS AND LICENSING 2[THEREOF] SUB-CHAPTER 1 PRELIMINARY

Sales Tax Rules, 2006 CHAPTER-XIV-B ELECTRONIC MONITORING, TRACKING AND TRACING OF SPECIFIED GOODS AND LICENSING 2[THEREOF] SUB-CHAPTER 1 PRELIMINARY From: 2025-01-01 - To: 0000-00-00 150ZH. Goods to be affixed with tax stamps, banderoles stickers, labels, barcodes, etc.- (1) On every package, including a tin container or bottle of the specified goods whether manufacturing or imported shall be affixed or printed a tax stamps, banderoles, sticker, label barcode 1[, unique identification marking, code], etc. hereinafter referred to as tax stamp, in the manner prescribed under this Chapter: Provided that in respect such specified goods which are exempt or meant for export tax stamps 2[whatever the case may be] shall be clearly, legibly and indelibly marked as “Exempt Goods” or “For Export”, as the case may be. (2) Every tax stamp required to be affixed under these rules shall bear such security features as are approved by the Board in order to- a. prevent counterfeiting; b. enable accounting of production of the specified goods, and c. enable any person in the supply chain or an officer authorized by the Commissioner Inland…