VAT on cost price will be included as part of the section on the VAT 201 form:

The question asks where VAT on cost price is included on the VAT 201 form.

VAT on cost price refers to the Value Added Tax that a business pays on its purchases of goods and services. This is known as input VAT. Businesses can typically claim back this input VAT from the tax authority.

• VAT output refers to the VAT that a business charges on its sales.
• VAT input refers to the VAT that a business pays on its purchases.
• Zero-rated VAT applies to supplies where the VAT rate is 0%, but the vendor can still claim input VAT.
• VAT exempt applies to supplies where no VAT is charged, and the vendor cannot claim input VAT.

Therefore, VAT on cost price is classified as VAT input.

The correct option is b.

$\boxed{\text{b. VAT input}}$