Section 148 CNG Kits Manufacturing Activity Fittings Holding kits in the car was not active, fitting kits in the vehicle cannot be called manufacturing activity. Further, it was not the kits for their own business use that selling kits was a commercial / commercial activity. At the same time, the liability will be treated as the last exclusion, no adjustment will be made for tax deduction at the import stage on car kits. One entity; not the manufacturing activity, but the final exclusion of liabilities under the Primitive Tax Regime; other tax credits will be allowed.
