Manufacture of other non-metallic mineral products

Manufacturing is a designated Qualifying Activity. Forensic focus is on the 'Substantial Transformation' test. Auditors will reconcile electricity consumption, machinery depreciation schedules, and shop-floor headcount against reported output to ensure the activity is not a shell for third-party logistics or pure trading.

Audit Red Flag

Misclassification of simple assembly or 're-packaging' as 'Manufacturing' to claim the 0% rate without achieving substantial transformation of raw materials.

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