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VAT Notifications

  • 12th October 2017
  • Posted by: web@taxes
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VAT Notifications 2024
 S. R. O. No. 344/2024  23/03/2024 Oil Companies to pay 70% of tax paid in the previous month on the 7th of every month and remaining on 15th of the month following return period.
VAT Notifications 2023
ORDER NO. SGST/721/2023-C7 19-07-2023 SGST Department Authority to issue clarification under Section 94 of the KVAT Act 2003
VAT Notifications 2018
No Date Subject
 SRO No.533/2018  31/07/2018  Revision of rate of tax applicable to the turnover of sale of foreign liquor effected by the Canteen Stores Department – SRO 821/2005 amended.
VAT Notifications 2017
No Date Subject
24614/16 09/10/2017 Works Contract – Addendum to Advisory No.3
606/2017 03/10/2017 Amendment to SRO No.324/2005 – Delivery of vechicles will be eligible/ input tax credit only when used for delivery purpose for salesman permit
537/2017 26/08/2017 GST – Amendment of tax rates – Rectification of errors in S.R.O. No.360/2017 as per recommendation of GST Council
544/2017 30/08/2017 SRO537.17_optSRO544.17_opt
3,4,5,6,7 31/08/2017 Kerala GST Rules, 2017 – Notifying extension of time-limits in filing of data
162/2017 23/03/2017 Rectification of typographical error in Entry Number 107(32) of Third Schedule
535/2017 18/08/2017 plastic semi boxes and plastic pots manufactured out of recycled plastic waste is notified as environment friendly recycled products

 

VAT Notifications 2016
No Date Subject
46/2016 08/01/2016 Mobile phone charger sold along with Mobile phone in sealed pack is taxable @ 5%
93/2016 22/01/2016 Kerala Tax on Luxuries (Amendment) Rules 2016
314/16 02/04/2016 Exemption of Agriculture Income Tax Payable for the financial year 2016-17
371/2016 27/04/2016 Kerala Value Added Tax (Amendment) Rules, 2016
433/2016 14/06/2016 Kerala Value Added Tax (2nd Amendment) Rules, 2016
687/2016 11/11/2016 Extension of reduction of tax rate for sale of Aviation Gasoline to Rajiv Gandhi Academy for Aviation Technology till 31.03.2017
VAT Notifications 2015
No Date Subject
20478 01/01/2015 ACT 1 of 2015 – KERALA TAXATION LAWS (AMENDMENT), ACT 2014
1/2015 01/01/2015 rate of tax on Petrol other than naphtha revised from 28.72% to 29.92%; Diesel from 22.07% to 23.10% w.e.f 3.1.2015 amending SRO 319/2005
GO(P)16 21/01/2015 Rubber price stabilization Scheme modified
66/2015 05/02/2015 Revenue Neutral Rate of tax on Diesel enhanced from 23.10% to 23.23% and Petrol other than Naphtha from 29.92% to 30.18% from 7/2/2015.
92/2015 18/02/2015 Revenue Neutral Rate of tax on Diesel enhanced from 23.23% to 24.52% and Petrol other than Naphtha from 30.18% to 31.80% from 20/2/2015.
310/2015 14/05/2015 Mandatory Registration under VAT is not required for concessional tax rate on furnace oil
504/15 07/08/2015 Errata to Finance Act 2015
545/15 17/08/2015 KVAT(Amendment)Rules,2015
SRO-782/15 23/11/2015 Reduced tax rate on the sale of High Flash High Speed Diesel to foreign going vessels will be applicable on the sales made through intermediary agents of the dealers as well.

 

VAT Notifications 2014
No Date Subject
SRO-39/14 20/01/2014 No tax shall be levied on the amount of subsidy granted by the Central Government on domestic LPG
414 10/08/2014 Kerala Value Added Tax (Amendment) Rules 2014. Section 72A – Stay on collection of disputed amount.
468 12/08/2014 Sales Tax exemption to Kerala Books and Publications Society for the period from I st April,2002 to 31 st March, 2005 to the works awarded by Government and its agencies.
SRO 530 01/09/2014 Revised the tax rate at 70% to turnover of sale of foreign liquor by CSD amending SRO 821/2005
565/2014 22/09/2014 Revenue neutral rate of tax on petrol other than naphtha increased from 26.21% to 26.92% wef 24.09.2014
24/2014 08/10/2014 THE KERALA TAXATION LAWS (AMENDMENT) ORDINANCE, 2014
659,660 28/10/2014 rate of tax on Petrol other than naphtha revised from 26.92% to 27.42%; Diesel from 19.80% to 21.04% w.e.f 30.10.2014 amending SRO 319/2005
SRO 796 20/12/2014 Various forms of natural rubber and its variants are exempted from the tax payable under the KVAT Act, 2003 from 20th Dec 2014 till 31st March 2015
VAT Notifications 2013
No Date Subject
28359/12 15/01/2013 Services Rendered under the Right to Service Act 2012
30,31/2013 16/01/2013 Additional Appellate Tribunal at Palakkad.
SRO 453 29/05/2013 New out check post at Amaravila
SRO-459/13 05/06/2013 Aviation Gasoline Tax rate payable on the sale to the Rajiv Gandhi Academy for Aviation Technology is reduced from 47.62% to 5% from 1/4/13 to 31/3/16
SRO 905 16/11/2013 Rules for remitting Mangalya Nidhi Cess
963/2013 11/12/2013 Petrol other than naphtha tax rate enhanced from 25.68 to 26.21 – SRO 319/2005 amended
VAT Notifications 2012
No Date Subject
SRO 185 23/03/2012 Surcharge Exemption
SRO 184 23/03/2012 Rate of surcharge on the sales tax payable by a dealer in foreign liquor holding FL.1 License
SRO.286 19/04/2012 New Form No.1F under rule 10A suiting the provisions of section 6(1A)(b) of the Kerala Value Added Tax Act, 2003
SRO 372 24/05/2012 reduce the rate of tax on petrol other than naphtha to 23.07
SRO 392 04/06/2012 Rate of tax on Petrol other than Naphtha enhanced to 23.89% from 23.07% w.e.f 05-06-2012
SRO 460 19/06/2012 Reduce the rate of Central Sales Tax payable by M/s Kerala Agro Machinery Corporation Ltd
470 29/06/2012 Revenue neutral rate of tax on Petrol other than Naphtha enhanced from 23.89% to 24.97% w.e.f 30-06-2012
SRO 631 15/09/2012 Reduction in the rate of tax on High Speed Diesel Oil with effect from 16th September 2012.
SRO 635 18/09/2012 The concessional rate of tax on the sale of fuel and lubricants to foreign going vessels will be applicable on the sales made through intermediary agents of the dealer also
SRO 667/12 20/09/2012 Rules for the sale by subsidiary Police Canteen
715/2012 12/10/2012 Tax rate on Petrol other than Naphtha – increased from 24.97% to 25.23%
810/2012 21/11/2012 Tax rate on Petrol other than Naphtha – increased from 25.23% to 25.68%
SRO 853 06/12/2012 Sales tax exemption for “Aviation Turbine Fuel” filled into Sea Plancs operating within the State of Kerala as part of Tourism Project Approved by the Department of Tourism, GoK

 

VAT Notifications 2011

No Date Subject
31013 15/03/2011 ACCEPTANCE OF ELECTRONIC SEAL ON E-DOWNLOADED STATUTORY FORMS
262 30/03/2011 “Recycled waste lubricating oil” as on environment friendly recycled product
SRO 311 12/05/2011 Amendment to SRO No.318/2005
305/2011 19/05/2011 Amendment to the Notification G.O.(P) No.47/2005/TD dated 31-03-2005 published as S.R.O. No. 319/2005 in the Kerala Gazette Extraordinary No. 683 dated 31st March, 2005
388/2011 28/06/2011 Reduction in tax rate of Diesel – Amendment S.R.O No. 319/2005 published in the Kerala Gazette Extraordinary No. 683 dated 31-03-2005
466/2011 25/07/2011 Tax exemption on the sale of bronze articles effected by the Travancore Devaswom Board during the period from the 1st April, 2004 to the 31st March, 2005.
SRO 523 23/08/2011 exemption of sales tax payable on aviation turbine fuel for Air India.
582/2011 17/09/2011 further amendment to the Notification issued under G.O(P)No. 47/2005/TD dated 31st March, 2005 and published as S.R.O. No. 319/2005 in the Kerala Gazette Extraordinary No. 683 dated 31st March, 2005
SRO 614 27/09/2011 Rescind rate of surcharge payable by the Kerala State Beverages Corporation vide SRO 499/2004
707 05/11/2011 Reduction in rate of tax on Petrol amending SRO No.319/2005
717/2011 16/11/2011 Re-fixation of rate of tax on Petrol
759/2011 28/11/2011 reduction in tax rate on the sale of high flash high speed diesel to foreign going vessels, other than fishing vessels, for use as bunker fuel, to half per cent.
753/2011 30/11/2011 Exclusion of all types of rubber latex including the centrifuged latex, which were covered by the notification published as S.R.O.No.804/2008, from the purview of the exemption.
762/2011 02/12/2011 KGST Act, 1963 – Restoration of revenue neuttal rate of tax on Petrol other than naphtha
VAT Notification 2010
No Date Subject
58/2010 19/01/2010 RULE AMENDMENTS
78/2010 01/02/2010 AMENDMENT TO CST (KERALA) RULES
121/2010 05/02/2010 ISP KUDUMBASHREE – BRAND NAME
122/2010 05/02/2010 IRON OXIDE INCLUDES RED OXIDE, BLACK OXIDE, YELLOW OXIDE
123/2010 05/02/2010 CENTRIFUGED LATEX-CLARIFICATION
840/2010 16/08/2010 RULE AMENDMENT-GREEN CARD
966 11/10/2010 Kerala Tax on Paper Lotteries (Amendments)Rules,2010
1036/10 11/11/2010 PAPER LOTTERY NOTIFICATION
1064/2010 19/11/2010 KVAT (Fourth Amendment) Rule 2010
VAT Notification 2009
No Date Subject
101/2009 03/02/2009 RESTORATION OF TAX RATE ON PETROL AND HSD
234/09 13/03/2009 DATE FOR FILING APPLICATION FOR SETTLING ARREARS UNDER SURCHAGE ACT
235/09 13/03/2009 DATE FOR FILING APPLICATION FOR SETTLING ARREARS UNDER KGST ACT
236/09 13/03/2009 DATE FOR FILING APPLICATION FOR SETTLING ARREARS UNDER LUXURY TAX
331/2009 20/04/2009 EXEMPTION ON PURCHASE OF INDUSTRIAL RAW MATERIALS, PLANT & mACHINERY ETC TO 100% EOU
457/2009 03/06/2009 AMENDMENTS TO SRO.600/2006
701/2009 21/08/2009 PAYMENT OF TAX BY ELECTRONIC MEANS
TDS 22/09/2009 WORKS CONTRACT – TDS – REMITTENCE – INSTRUCTIONS
922/09 05/11/2009 RULE AMENDMENT- REQUIREMENT OF LICENSE FROM LOCAL BODIES FOR REGISTRATION
923/09 05/11/2009 LT ACT- IAC’s HAVING JURISDICTION AS ASSESSING AUTHORITIES.
1029 30/11/2009 E-FILING & PAYMENT OF KGST RETURN-RULE AMENDMENT
VAT Notification 2008
No Date Subject
238/2008 27/02/2008 KGST TAX EXEMPTION TO UNITS ESTABLISHED IN SEZ
352/2008 02/04/2008 BRAND NAME OF KUDUMBASHREE PRODUCTS ELIGIBLE FOR EXEMPTION-NOTIFIED AS ‘MAARI’
497 15/05/2008 AMENDMENTS TO KERALA TAXATION LAWS
633 09/06/2008 PERMISSION TO FURNISH BANK GUARANTEE AS SECURITY FOR DEFERMENT OF TAX
653 16/06/2008 PURCHASE TAX EXEMPTION TO LIME SHELL PROCESSING KHADI UNITS
790 26/06/2008 CONFERRING APPELLATE JURISDICTION TO AAC’S UNDER VAT
145 14/07/2008 REDUCTION OF CST ON COCONUT OIL
804/2008 31/07/2008 CST EXEMPTION ON INTER STATE SALE OF NATURAL RUBBER,COMPOUNDED & NATURAL RUBBER USED FOR PRODUCTION OF TREAD RUBBER
817 04/08/2008 SURCHARGE LEVY – CLASS OF DEALERS EXEMPTED
18433 30/08/2008 TR5 /CASH RECEIPT ISSUED FROM GOVERNMENT DEPT./ LOCAL AUTHORITIES / AUTONOMOUS BODIES – ELIGIBLE TO CLAIM IN PUT TAX CREDIT
18433/08 23/12/2008 MATERIALS SUPPLIED BY GOVERNMENT DEPARTMENT TO CONTRACTORS – ELIGIBILITY OF ITC- Reg

 

VAT Notification 2007
No Date Subject
9/07 03/01/2007 EXEMPTION OF PURCHASE TAX FOR RUBBER WOOD TO RUBBER WOOD PROCESSING UNITS.
146/07 12/02/2007 EXEMPTION OF PURCHASE TAX FOR LIME SHELL TO KHADI UNITS
183/07 27/02/2007 SALE OF GOLD JEWELLERY THROUGH DUTY FREE SHOP BY MMTC Ltd.
329/07 10/04/2007 INVESTMENT DEPOSIT SCHEME – INTEREST RATE
377/07 21/04/2007 AIT-EXEMPTION TO ASSESSEES FOR 2007-08
385/07 24/04/2007 VAT RULE AMENDMENTS
411/07 07/05/2007 EXEMPTION TO BOUGHT LEAF FACTORIES -AMENDMENT TO SRO No. 491/06
417/07 10/05/2007 BRAND NAME SALE OF EDIBLE OIL – EXEMPTION
543/07 20/06/2007 AMENDMENTS TO RNR SCHEDULE – SRO 82/2006
544/07 21/06/2007 EXEMPTION UNDER KGST TO KHADI & VILLAGE INDUSTRIES UNITS
598/07 02/07/2007 LUXURY TAX RULE AMENDMENTS
609/07 06/07/2007 KGST – PURCHASE TAX EXEMPTION ON PURCHASE OF SOFT WOOD BY BLOCK BOARDS MANUFACTURERS
838/07 09/10/2007 KGST – EXEMPTION TO ATAPPADI CO- OPERATIVE FARMING SOCIETY
946/07 13/11/2007 KGST – PURCHASE TAX EXEMPTION ON CENTRIFUGED LATEX & CRUMB RUBBER IF PUECHASE TAX PAID ON FIELD LATEX
1023 07/12/2007 JURISDICTION & POWERS OF MEMBER BOARD OF REVENUE TO COMMISSIONER COMMERCIAL TAXES UNDER CST(KERALA)RULES
7/2008 31/12/2007 KVAT RULES AMENDMENTS

 

VAT Notification 2006
No Date Subject
326/05 31/03/2005 CONSFICATION EMPOWERING ASSISTANT COMMISSIONERS UNDER VAT ACT
82/06 21/01/2006 LIST OF 12.5% TAXABLE GOODS
89/06 01/02/2006 VAT SCHEDULE AMENDMENT
726/06 09/10/2006 TAX ON ENTRY OF GOODS IN TO LOCAL AREA

 

VAT Notification 2005
No Date Subject
139/05 09/02/2005 COMMENCEMENT OF KERALA VAT ACT
315/05 31/03/2005 KERALA VALUE ADDED TAX RULES, 2005
318/05 31/03/2005 FUNCTIONAL JURISDICTION UNDER VAT
319/05 31/03/2005 WITHDRAWAL OF NOTIFICATIONS ISSUED UNDER KGST ACT DUE TO THE INTRODUCTION OF VAT
320/05 31/03/2005 RESCINDMENT OF NOTIFICATIONS ISSUED UNDER CST DUE TO THE IMPLEMENTATION OF VAT
321/05 31/03/2005 DEFERMENT OF TAX PAYABLE UNDER
322/05 31/03/2005 INSPECTION OF GOODS IN TRANSIT EMPOWERING ASSISTANT COMMERCIAL TAX OFFICERS UNDER VAT
323/05 31/03/2005 PERMISSION TO USE FORMS UNDER KGST IN VAT TILL 30.06.2005
324/05 31/03/2005 NEGATIVE LIST IN THE CATEGORY OF CAPITAL GOODS UNDER VAT ACT
325/05 31/03/2005 NOTIFY THE AREA AND BOUNDARIES OF CHECK POST UNDER VAT ACT
327/05 31/03/2005 EMPOWERING INSPECTING ASSISTANT COMMISSIONERS TO EXERCISE THE FUNCTIONS OF COLLECTOR UNDER VAT ACT
1122/05 31/12/2005 KERALA VALUE ADDED TAX AMENDMENT RULES, 2005

 



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