Key Changes for Specific Goods Tax (“SGT”) and Commercial Tax (“CT”) under the SAC’s 2023 Union Tax Law

The 2023 UTL increased the SGT tiers and rates for liquor.

The general CT rate remains at 5%, except for the following:
– internet services (15%); …

The 2023 UTL enumerated 46 exempt goods and 34 exempt services.

Source: dfdl.com