HomenewsClarificationsClarification 2013

Clarification 2013

  • 12th October 2017
  • Posted by: web@taxes
  • Category: Clarifications
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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17 Rate of tax of Margarine – Clarification order withdrawn as it is not maintainable U/s 94(4) of the Act since the Hon’ble High Court of Kerala has already rendered judgment on the subject matter


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