Clarification VAT

Subject
1 KVAT Act, 2003 – Clarification U/s 94 – Rate of tax on Bakery Shortening (Inter Esterified Vegetable Oil)
2 Loading, unloading, stacking and transportation charges will form part of the taxable turnover
3 Used JCB excavator is taxable @ 14.5%
4 Interstate works contract – liability for TDS in case of Manufacture and supply of materials by contractor.
5 Blended Edible Vegetable Oil is taxable @ 5%
6 Clarification U/s 94 – Compounding u/s. 8(c)(i) for financial year 2012-13 – Dealer effecting interstate purchase – eligibility of compounding
7 Clarification U/s 94 – whether recording of audio cassettes on duplicating music system amounts to manufacture
8 Clarification U/s 94 – Rate of tax for hydrogen, carbon monoxide, mixture of carbon monoxide and hydrogen (synthesis gas), steam, nitrogen, oxygen, naphtha & natural gas
9 Clarification U/s 94 – Rate of tax of lamp oil
10 Clarification U/s 94 – Tax liability on rent received for mounting flex boards on hoardings and amount received for undertaking wall paintings on walls taken on lease – Judgment of Hon’ble High Court of Kerala – Clarification order withdrawn
11 Clarification U/s 94 – Rate of tax on Kezrin Soap
12 Red Bull Energy Drink is taxable @ 14.5%
13 Applicability of tax on MRP
14 Applicability of reverse tax on purchase returns
15 Plastic tray, plastic containers, plastic box, plastic bowl and plastic lid are taxable @ 5%
16 maize poha/maize flakes are taxable @ 5%
17 Clarification on interstate sale of rubber procured from agriculturists.
18 Purchase of goods kept out of the GST against C Form – Clarification – Reg

 

Subject
1 Thermocol disposable plate was taxable at RNR prior to 1/4/2015 and 20% from 1/4/2015
2 Ayurvedic products falling under the category of gels, face-washes etc. are taxable @ 14.5% and other Ayurvedic Products @ 5%
3 Transfer of goods among different units of MRCMPU are treated as sale
4 Interlock Mud Blocks are taxable @ 5%
5 All disposable plastic cups and tumblers, Styrofoam (Thermocol) cups and plates are taxable @ 20%, Paper cups are exempted, thick plastic trays used as packing materials for electronic items are taxable @ 5%
6 Burgers, chicken – fried and grilled, cooked rice with gravy, wraps consisting of tortillas and french fries are taxable @ 5%
105 boilers, thermic fluid heaters and hot water generators are taxable @ RNR
106 machine made washing soaps by using coconut oil is taxable @ 1%
107 Rate of tax on tyre re-treading
108 plastic planters – pots for agricultural use is taxable @ 14.5%
109 Waterguard Roofcoat is taxable @ RNR
110 printed photographs in book form is taxable @ 5%
114 Sign boards and name boards made using printed PVC/polyethylene and other plastic sheets is taxable @ 20%
115 Handicrafted furniture is taxable @ RNR
116 PVC Profile Panel is taxable @ 5%
117 UPS manufactured by APC involving the range in size from 200VA rating to 600VA, 650VA, 800VA and 1000VA is taxable @ 14.5% wef 01/04/2014
118 Panasonic BG-BL04DCE-G Multi-purpose Solar LED Light & Mobile Charger and Panasonic Solar LED Home Light System are taxable @ 1%
119 Value of medicines supplied free of cost to patients and employees is not liable to be included in the total and taxable turnover
120 Compounded tax payable by a gold dealer
121 Math lab equipments are exempted
122 Applicability of compounded tax on works contracts for aluminium fabrication of doors, windows, false ceiling etc
123 Turnover relating to market margins received by the participants in the future market would not come under the purview of the taxable turnover.
124 Liability of works contract tax related to manufacturing and interstate sale of laboratory infrastructure and allied accessories.
125 Rate of tax applicable for disposable plastic plates, cups, tumblers, trays, lids, containers
126 Fryums would be taxable @ 5%
127 Rate of compounded tax payable for a metal crusher with jaw size 30” x 4” is Rs. 3.20 lakhs from 2014-15 onwards
128 Applicability of VAT on interstate works contract
129 Plastic scrap is exempted w.e.f 13/11/2016 onwards

 

Subject
1 Elastic tapes, webbing tapes and ribbons of narrow woven fabrics are exempted from tax
2 Clarification U/s 94 – Compounded works contractor and the rate of tax on suppressed turnover
2 Products ‘Clohex’ and ‘Clohex Plus’ are taxable @ 5% and product ‘Senquel AD’ is taxable @ 14.5%
3 Scented arecanut is taxable @ 5%
4 Tax liability on Supplying and fixing of auditorium chairs to the theatres – reg.
5 Tax liability on the Design, supply, installation, testing and commissioning of 12MWp capacity grid connected Solar PV Power system
6 Agricultural and municipal waste conversion devices are taxable @ 5%
7 Kera Picker and Wonder Climber are exempted.
8 Nylon Monofilament line is taxable @ 14.5%
9 Taking over the branches of a proprietary concern by a Private Limited Company would be treated as new branches by the Private Limited Company
10 Printed banners, hoardings and leaflets of Poly Vinyl Chloride / Polyethylene and other plastic sheets would be taxable at the rate of 20% wef 1/4/2015
11 Aluminium profiles used for Door Bottom, Door top, Verticals, etc. are taxable @ 5%
12 Joint Venture Company, bunker sale and tax liability
13 Hydroponics Green House for Maize fodder Production is taxable @ 14.5%
14 Brooms, brushes and mops, in the manufacture of which plastic is used in any form, either in the handle or in the portion used for cleaning would be taxable @ 5%
15 all polypropylene ropes other than those sold by Matsyafed, Theeramythri units approved by Government and Fishermen Co-operative Societies would be taxable @ 5%
16 Government works even executed through sub-contractors
17 Silicon Sealant imported and cleared under the HSN 3910.00.90 is taxable @ 5%
18 Tax to be deducted at source by awarder for local works contract
19 Dolomite is taxable @ 5%
20 All electronic toys, all manually operated toys made of plastic and all manually operated toys made of metals with plastic accessories are taxable % 14.5%. All manually operated toys made exclusively of metal are taxable @ 5% w.e.f 1/4/2015
21 The product ‘Appy Fizz’ is taxable @ 20%
  Subject
1 commodity SUPERTHERMOLAY3MM is taxable at the rate of 5%
3 GI Galvanised Cable Trays would be taxable at the rate of 5%
4 Full Input Tax Credit can be availed of in respect of goods which are purchased for sale to Central Police Canteen / Subsidiary Canteens
5 Tax liability on purchase and sale of used and new Excavators would be determined as per Section 6(1)(d) of the Kerala Value Added Tax Act, 2003
6 PVC Profile Panel / Sheets would be taxable at the rate of 5%
7 Rubber Speed Hump, Rubber Column Fender and Wall Guard, Reflecting Road Stud, Rubber Wheel Stopper, LED Solar Stud and Traffic Cones made of plastic are taxable @ 5% and Convex Mirror made of polycarbonate, Fibre Glass Mesh, Hand rail and Tactile Indicator @ 14.5%
8 Kitchen rack and kitchen stand made fully of plastic is taxable @ 5%
9 mobile phone batteries sold separately is taxable @ 14.5%
10 Double Horse brand Biriyani Kit is taxable @14.5%
11 600 VA UPS with the name ‘Gold’ and the 2.5KVA UPS with the name ‘Neptune’ manufactured by M/s Whirlpool of India Ltd. are taxable @ 5%
12 concessional rate of tax is not applicable for supplies of furnace oil, diesel oil and lubricants to vessels Sagar Sampada and Sagar Kanya of Shipping Corporation of India
13 VORALAST GE 143 ISOCYANATE is taxable at 5%. (Aminoresins, phenolic resins, polyurethanes in primary forms under any trade/brand name)
14 C3/23413/12/CT dated 28/11/2012 – Clarification on rate of tax of Musli Power X-tra vacated
15 Kanni Pukayila is taxable @14.5%
16 cement paving blocks, designer pavers blocks manufactured using cement, crusher sand, crushed metal, white cement, oxides, chemicals, oil etc. are taxable @ 5%
17 SAS Paper Leaf is taxable @ 5%
18 Fishing tackles and flashing lights used in sports/recreational fishing would be taxable at the rate of 5%
19 cement or concrete frames for doors and windows with and without MS Rod and MS Flat would be taxable @ 14.5%
20 The product fryums would be taxable @ 5%
21 Rate of tax U/s 8 on works contract awarded when the dealer has CST Registration
22 Cool Cane is taxable @ 14.5%

 

1 Hook and Loop Tape Fasteners is exempted from Tax
2 Vibrating Sauna Belt is taxable @ 13.5%
3 Maize Poha is taxable at the rate of 14.5% by virtue of Entry 103 of S.R.O No. 82/2006.
4 Burger falls within the meaning of cooked food
5 Taxable turnover includes interest paid on capital fund used to acquire capital machinery, excludes wages paid to managing partner, value of depreciation should not be deducted
6 Manually operated Domestic Grinding Machine is taxable at the rate of 5%
7 Toy Baby Chairs, Toy Baby Sets, Toy Baby Rockers/Riders having other descriptions such as Learners Toy Baby Chair or Baby Joy Ride is taxable at 14.5%
8 Automatic Coir Spinning Machine, Coir Fiber Extraction Machine, Coir Fiber Cleaning/Willowing Machine and Motorised Traditional Coir Spinning Ratt is taxable @ 14.5%
9 Sale of rubber to an industrial unit situated in a Special Economic Zone outside the State of Kerala and eligibility to set-off the input tax paid and eligibility to get refund
10 Gram flour and Peas flour is taxable @ 5% and peas dhall @ 1%
11 Vest-type plastic carry bags, including that of polypropylene is taxable @ 20%
12 Margarine Assessments – Judgment of the Hon’ble High Court of Kerala in OT. Rev. No. 24 of 2010 dtd. 8/6/2010 should be relied upon
13 Works Contract – No tax under Section 8 can be levied on a work on which no tax is payable under Section 6.
14 commodity Manikins used for demonstrational purposes in medical education is exempted from Value Added Tax
15 Inter-state sale of Natural Rubber – Exemption from payment of CST in the light of S.R.O.804/2008 & S.R.O. 753/2011 – implication of tax U/s 6(2)- clarified
16 Works contracts involving transfer in the form of goods alone is not eligible for compounding
17 Rate of tax of Margarine – Clarification order withdrawn as it is not maintainable U/s 94(4) of the Act since the Hon’ble High Court of Kerala has already rendered judgment on the subject matter


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