Subject 1 KVAT Act, 2003 – Clarification U/s 94 – Rate of tax on Bakery Shortening (Inter Esterified Vegetable Oil) 2 Loading, unloading, stacking and transportation charges will form part of the taxable turnover 3 Used JCB excavator is taxable @ 14.5% 4 Interstate works contract – liability for TDS in case of Manufacture and

Subject 1 Thermocol disposable plate was taxable at RNR prior to 1/4/2015 and 20% from 1/4/2015 2 Ayurvedic products falling under the category of gels, face-washes etc. are taxable @ 14.5% and other Ayurvedic Products @ 5% 3 Transfer of goods among different units of MRCMPU are treated as sale 4 Interlock Mud Blocks are

Subject 1 Elastic tapes, webbing tapes and ribbons of narrow woven fabrics are exempted from tax 2 Clarification U/s 94 – Compounded works contractor and the rate of tax on suppressed turnover 2 Products ‘Clohex’ and ‘Clohex Plus’ are taxable @ 5% and product ‘Senquel AD’ is taxable @ 14.5% 3 Scented arecanut is taxable

  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