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Capital Goods Scheme (VAT Notice 706/2) Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected. From: Contents This notice explains how the Capital Goods Scheme ( CGS) works including which items are covered by the scheme. 1.2 Who should read this notice You should read this notice if you acquire, create or construct capital items for use in your business and you incur VAT on those items. The aim of this scheme is to provide a fair and reasonable attribution of VAT to taxable supplies and other supplies with the right to recover VAT. Capital items can be used in your business over a period of years. Over the years the extent to which you use these in making taxable supplies can vary.

Capital goods schemeInput taxமூலதனம் பொருட்கள் திட்டம்உள்ளீடு வரி