Clarification 2012

1 Rate of tax of Multimedia Speaker, Scanner, MP3 Player, Web Camera, Sound Card and DVD Writer
2 M-Sand obtained as a bye – product on shaping the granite metals produced in a compounded crusher unit by using a separate machine installed is exempted or not U/s 8(b)
3 Rate of tax of Thermistors and Thermostats
4 Rate of tax of Plastic Sewage Water Storage Tank bearing HSN 3925.10.00
5 Rate of tax of four Prong Set and Drain Bag
6 Rate of Extraneal Peritoneal Dialysis Solution
7 Fumigation services and tax liability under the KVAT Act
8 Rate of tax of rough cast iron articles
9 ERRATA TO THE CLARIFICATION ORDER No.C3/15106/10/CT DATED 19/4/2011 – works contracts awarded by the Government of Kerala, Kerala Water Authority or Local Authorities
10 Rate of tax of Concrete Cover Blocks
11 Tax liability on clearing and forwarding services
12 Rate of tax of Cement paving blocks, Cement tiles and Cobbles
13 Eligibility to pay tax at compounded rates as provided in sub-clause (i) of clause (c) of section 8 of the KVAT Act, 2003
14 Whether VAT payable on compounding basis on bakery products and cooked food
15 Interstate works contract and liability to deduct tax at source
16 paper tubes once used is taxable @ 4% by virtue of Entry 96(1) of the Third Schedule
17 Rate of tax on Machinery spares scrap, Aircraft spares scrap, Aluminium scrap, Electronics scrap, Diesel engine driven generator scrap and petrol engine trolley scrap
19 Rate of tax on Banarice which is a mixture of banana powder and rice powder would be taxable at the rate of 12.5% (13.5% w.e.f. 1/4/2012)
20 Air bubble film rolls are taxable @ 12.5% (13.5% from 01-04-2012)
21 PVC Sheet Laminated is taxable @4% (@5% from 01-04-2012
22 Gas R-22 & Gas R-134A are taxable at 4% (5% w.e.f 1/4/2012)
23 Chemically treated rubber wood panels/boards taxable at the rate of 4% (5% w.e.f. 1/4/2012)
24 The commodity Polyol is taxable at the rate of 4% (5% from 01/04/2012)
25 Mispa Nano, Mispa Plus, Mispa Uriskan – 100, Mispa Uno, Mispa Clog, Mispa-i, BC – 3000 Plus, Biolis 24i and i-Smart 30 Analyzer are taxable at the rate of 4% (5% from 01/04/2012)
26 Commodities LINEA and LinoLED 14W 2FT-Linear LED Battens are taxable @ 5%
27 Commodity Margarine is taxable @ 13.5%
28 Raising invoices or purchase using C-Forms for items supplied as free gifts is punishable
29 Dressed, bleached and worked hair which is not sold as such but which is fixed to a base and used in hair fixing is taxable @ 13.5%
30 PP Fishing Rope is exempted
31 Thotty is exempted
32 Multimedia Speaker / Computer Speaker is taxable @ 5%
33 PVC Door Mat (pieces) and PVC Mats (rolled) taxable @13.5%
34 IIM Kozhikode is liable to take out registration and to make TDS
35 Philips T5 Fluorescent Lamps is taxable @ 13.5%
36 Gas Ovens taxable @ 13.5%, spiral kneading machine, cake kneading machine, bread slicing machine, sheeter machine, moulder machine, vegetable cutting machine, meat mincing machine, sugar powdering machine and flour kneading machine used in bakeries taxable @ 5%
37 Liability to tax on Works Contract for Railways
38 GPS Vehicle Tracker GT06 is taxable @ 13.5%
39 Banana chips and Cassava chips of all kinds, branded or un-branded is taxable @ 5%
40 Outside State dealer carrying on business in Kerala is liable to take registration under KVAT Act 2003
41 Aldrops of all kinds taxable @ 5%
42 Anodizing and powder coating is a composite works contract compoundable U/s 8 of KVAT Act, 2003
43 Home UPS 850 VA, manufactured by M/s American Power Conversion Corporation (APC) with model number BI850SINE is taxable @ 5%
44 Musli Power X-tra is taxable @ 13.5%
45 Betel nut is taxable @ 13.5%


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Kerala GST - State Goods and Services Tax Department
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