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| 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% |
