Manufacture of other fabricated metal products; metalworking service activities

Under MD 229 of 2025, manufacturing is a Qualifying Activity. Forensic audit focuses on the 'substantial transformation' test; if the process is merely assembly or packaging without significant value-add or change in HS Code, it risks reclassification as non-qualifying income.

Audit Red Flag

Misclassification of 'trading in finished metal goods' as 'manufacturing' to bypass the 0% tax threshold on third-party distribution.

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