Clarification 2007

  Subject
1 Implantable Injection Port – Taxable@12.5% Cardiac Catheters & Stents Taxable@4%
2 PVC Casing and Capping – Taxable @4%
3 Milk Peda – Taxable @12.5%
4 Dhothies, Angavasthram, Neriyathu- Exempted
5 Acrylic Emulsion, Automotive Paint, Distemper, Epoxy Paint, PolyUrethane Paint Taxable@20% All Other Paints – Taxable@12.5%
6 Spares of Refrigerators, Air Conditioners, Washing Machines, – Taxable @20%
7 Applam and Pappad – Exempted
8 Galvanization Process Is Works Contract-Taxable@12.5%
9 Mini Lab with accessories Taxable@12.5%
10 Seller shall collect Tax on Cess even if buyer is not doing direct marketing
11 Ethyl Vinyl Acetate Co polymer compound taxable at 4%
12 Rubber Tubes for LPG Stove Taxable@4%
13 VAT paid over and above 4% on the local purchase is eligible for refund if the goods send outside the state otherwise than by way of sale
14 COTTON, NYLON AND POLYESTER CLOTH BRASSIERS- Taxable@4%
15 Red Oxide and Black Oxide Taxable@12.5%
16 Principal Contractor Is Liable For 4% Compounded Tax If Sub Contractor Excersised Option For 4%.
17 Date Syrup Taxable at 12.5%
18 Roja Pakku Taxable @12.5%
19 Door Coir Mat with MS Wire Frame – Exempted
20 Parts Of Transformer- Taxable@12.5%
21 Nycil Prickly Heat Powder Taxable @12.5%
22 PVC Panels, Sections, Frames, Door Panels & Ceiling Panels Without Fabrication– Taxable@4%
23 Squash, Fruit Juice, Fruit Pulp, Vegetable Juice & Other Non-Alcoholic Drinks- Taxable@12.5%
24 Surrendering Cst Registration And Not Holding Stock Of Goods Purchased Interstate – Eligible For 2% Compounding.
25 Sale Of Grown Up Poultry After Rearing Chicks Purchased Locally Tantamount To First Sale.
26 Sub Contractor Cannot Be Exempted Evenif Principal Contractor Pays Compounded Tax On Entire Contract.
27 Black Oxide And Yellow Oxide- Taxable@12.5%
28 Advertisement Materials Printed On Paper Or Pvc Sheets As Per The Specification Of Customer- Taxable@4%
29 Polyster Pigment Paste – Taxable@12.5%
30 Pvc Trim Without Any Fabrication- Taxable@4%
31 Compounding Jewellary -Calculation Of Tax Payable.
32 Paddy Seeds, Maize Seeds, Jowar Seeds, Manure Seeds- Exempted.
33 Sodium Tri Poly Phosphate – Taxable@12.5%
34 Ragitone – Taxable@12.5%
35 Oil Palm Fresh Fruit Bunches- Taxable@4 %
36 French Fries- Taxable@12.5%
37 French Fries – Taxable@12.5%
38 Supply Of Kitchen Cabinets-Not Eligible To Opt Compounding
39 Resin Bonded Bamboo Mats – Exempted
40 Computer Software Paper Licensce – Taxable @4%
41 Plastic Mat – Taxable @12.5%
42 GI or MS Cable Trays & MS Cable Duct Doors – Taxable @12.5%
43 M-Sand Is Commercially Different From Granite Metals
44 Banana Powder – Taxable@4% Ragivitta / Ragi Powder & Rice Banana – Taxable@12.5%
45 PVC Foot Valves & PVC Ball Valves – Taxable@4%
46 Input Tax Paid Goods Sold To Sez Is Eligible For Itc
47 Sunthetic Iron Oxide – Taxable@4%
48 Gold Coin – Taxable@4%
49 Poles Of Galvanized Iron Pipes – Taxable@4 %
50 Ujala Supreme & Ujala Stiff & Shine- Taxable@12.5%
51 Enamelled Utensils – Taxable@4% Casseroles & Hylos – Taxable@12.5%
52 Printed Self Adhesive Plates, Sheets, Film – Taxable@4%
53 Roja Pakku – Taxable@12.5%
54 Steel Scrubber – Taxable@4%
55 RCC Spun Pipe – Taxable@4%
56 Elaneer IceCream- Taxable@12.5%
57 Spent Mustard Waste- Taxable@4%
58 Velvet Cloth – Exempted
59 Coconut Husk – Exempted
60 Orthopaedic Implants – Exempted
61 Synthetic Iron Oxide – Taxable@4%
62 Rubber Wood Standing Tree – Taxable@12.5%
63 Payment of Contract Amount With out deduction of TDS

 



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Kerala GST - State Goods and Services Tax Department
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