Sales Tax Tenth Schedule – Capacity-based or fixed tax
For listed sectors, sales tax is paid as a fixed amount or on production capacity, in place of tax on actual sales.
Who it applies to
Producers of the listed goods (for example bricks, blocks and kerb stones)
Rates and limits
| Item | Rate / rule |
|---|---|
| Basis | Fixed monthly amount, or tax on installed production capacity, by region |
| Input tax | Not adjustable against tax paid under this Schedule |
| Returns | Still required |
How it works in practice
Simple for small producers. The tax is due whether or not production happens, unless the unit is formally closed.