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The taxpayer asks whether heading 642.1 permits the preparation of pre-cooked meals made from meat products. The DGT responds that for this purpose, the taxpayer must also be registered under heading 423.9, unless the sale is made at the same premises where the preparation takes place.
Question raised 1st: Whether heading 642.1 authorizes the preparation of pre-cooked meals derived from meat products.
Heading 642.1 authorizes the preparation of meat products and derivatives that may only be marketed within the establishment itself. However, it does not authorize the preparation of pre-cooked meals. To carry out this activity, the taxpayer must also be registered under heading 423.9 of the first section.
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