Clarification 2008

1 FRIED ROASTED OR SALTED CASHEW KERNELS – Taxable@12.5%
2 WATER BED – Taxable@12.5%
3 HAND MADE SAFETY MATCHES – Exempted
4 HIGH SEAS SALES SHOULD BE IN COMPLIANCE WITH EXIM POLICY
5 SCENTED SUPARI – Taxable@12.5%
6 NON-REJECTION OF RETURNS BY THE DEPARTMENT SHOWS THE ACCEPTANCE OF THE COMPOUNDING OPTION
7 SPINAL NEEDLE – Taxable@4%
8 SODIUM HEXAMET PHOSPHATE – Taxable@12.5%
9 AMINO RESINS – Taxable@4%
10 ALUMINIUM COMPOSITE PANEL – Taxable@12.5%
11 HEALTH MIX -Taxable@4%
12 PETROLEUM BITUMEN-Taxable@12.5%UP TO 30.6.06
13 SNUFF-Taxable@12.5%
14 PLASTIC TABLE COVERS & TABLE MATS-Taxable@4%
15 VETERINARY MEDICINE-COMPOUNDING FORMULA
16 APPAM PODI, IDLI PODI, DOSA PODI-Taxable @4%
17 FABRICATION & ERECTION OF ROLLING SHUTTERS-Taxable @12.5%-NOT ELIGIBLE FOR COMPOUNDING.
18 VICKS BALM -Taxable @12.5% VICCO TURMERIC CREAM-Taxable @12.5% CHAVANAPRASAM-Taxable @4% REVIVE & ALIVE[STARCH]-Taxable @4%
19 ALUMINIUM COMPOSITE PANEL-Taxable @12.5% WALL PAPER-Taxable @4% WALL PUTTY & PRIMERS-Taxable @12.5% AIR BUBBLE FILM-Taxable @12.5%
20 PLASTIC CONTAINERS,TABLE WARES & KITCHENWARES-Taxable @4%
21 10 GRAM GOLD RECTANGULAR BAR-TAXABLE @4% GOLD COIN – TAXABLE @ 4%
22 TRANSFER OF METAL CRUSHER UNIT -NEW OWNER IS TO PAY COMPOUNDED TAX REMAINING PERIOD
23 X-RAY FILM-Taxable @ 12.5%
24 MOVEMENT OF GOODS FROM THE MANUFACTURING STATE TO KERALA IN PURSUANCE OF THE SALE IS INTERSTATE SALE FROM THE MANUFACTURING STATE.
25 SILICON STEEL CUTTING / CORE STAMPING / TRANSFORMER CORE -Taxable @12.5%
26 ADVANCE TAX IS ADJUSTABLE TOWARDS COMPOUNDED TAX. EXCESS IF ANY PAID CANNOT BE CARRIED FORWARD TO NEXT YEAR BUT CLAIMED AS REFUND
27 OLD USED BATTERY SCRAP -Taxable @12.5%
28 ELECTRICALLY CONTROLLED BIKE WITH BATTERY & AUTO START-Taxable@4%
29 WORKS CONTRACTOR OPTED COMPOUNDING IS ELIGIBLE FOR EXEMPTION FROM PAYMENT OF TAX ON THE RECEIPT FROM SEZ UNITS AGAINST FORM 43
30 SPONGE SCRUBBER & SCOURING PADS OF ABRASIVE FIBRE / SYNTHETIC SPONGE -Taxable @12.5% SCRUBBER & SCOURER OF STEEL / WOOL -Taxable @4%
31 FEATHER TOUCH – RED/YELLOW/BLACK-IRON OXIDE -Taxable @12.5%
32 FLEXIBLE SUN CONTROLLED FILM & PVC STICKERS -Taxable @4%
33 DIRECT SALE TO SEZ ALONE IS ELIGIBLE FOR EXEMPTION AGAINST FORM 43. A CONTRACTOR IS NOT ENTILED TO ISSUE FORM 43 ON THE PURCHASES.
34 STEAM INHALATOR – Taxable@4%
35 SYNTHETIC PERFUMERY COMPOUND /FLAVOURS /YARA YARA / CLOVE OIL -Taxable @4% HANKY PERFUMERS /DIETHYL PHTHALATE /FOOD PRESERVATIVE LIQUID -Taxable @12.5%
36 PEBBLES /RUBBLES /GRAVELS /CRUSHED STONE EXCEPT PRODUCED BY MACHANISED CRUSHER -Taxable @4%
37 LADIES BAG & PURSES MADE OF COATED COTTON FABRICS-Taxable@12.5%
38 DEALERS WHO ARE DEALING WITH MEDICINE & DRUGS FALLING UNDER 3RD SCHEDULE ALONE CAN COLLECT TAX ON MRP
39 PURCHASE OF MACHINES AFTER 1.4.2005 IS NOT ELIGIBLE FOR CONCESSIONAL RATE
40 SUBCONTRACT TURNOVER WILL BE EXCLUDED FROM THE PRINCIPAL CONTRACTOR’S TURNOVER SUBJECT TO PRODUCTION OF FORM 20H
41 ONGOING CONTRACT AWARDED BY GOVERNMENT PRIOR TO 1.4.2005 CAN PAY COMPOUNDED TAX @2.3% UP TO 31.3.2007 AND THEREAFTER 4%
42 WORKS CONTRACT – LAW OF THE STATE -SITUS OF SALE
43 WORKS CONTRACT – LAW OF THE STATE -SITUS OF SALE


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Kerala GST - State Goods and Services Tax Department
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