Clarification 2014

  • 12th October 2017
  • Posted by: web@taxes
  • Category: Clarifications
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  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%

 



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