PROCEEDINGS
OF THE COMMISSIOER OF COMMERCIAL TAXES, TRIVADRUM
Present:
Sri. V. Somasundaran, IAS.
Sub:-
KVAT Act 2003- Clarification sought for under
section 94- by Havells India Ltd- on rate of
tax of certain items- Reg:
Read:- Application in form 24 of Havells India
Ltd.
ORDER NO.C3.20476/05/Dated
22.10.05
M/s.
Havells India Ltd has sought for clarification
on rate of tax of certain goods. The applicant
was heard. The rate of tax of the listed items
is clarified as below.
| Sl.No |
Division |
Products |
Category |
Rate
of tax |
| 1 |
Domestic
Products |
Miniature
Circuit Breakers (RCCB or ELCB) Distribution
Boards (DB) |
Electrical
goods |
12.5
% |
| 2 |
Wire |
Single
Core, Multicore
Power
cables (underground cables) ELPE Power
cables, Telephone cable |
Electrical
goods (Entry 65 of Sch.III sub-entry (6)
of of 3 to Sl.No.65 of Sche.III |
4 % |
| 3. |
Industrial
Products |
Change
over (onload & Offload) Automatic
Transfer Switches, Side Handle Switches,
Switch Disconnector Fuses, Fuses, Plugs
& Sockets, Load Line DBs Rotary Switches
Moulded Case Circuit Breakers (MCCC) Load
Bank (Panel Board) Meters |
Electrical
Goods |
12.5 % |
| 4 |
Crabtree |
Modular
Plate Switches |
Ele.Goods |
12.5
% |
| 5 |
Fan |
Celing
Fans, wall Fans, Pedestal Fans |
-do- |
12.5
% |
| 6. |
Luminaries |
Tubes,Pattis,light
fittings (Consumer Luminaries) Mirror
Optics, Street Lights,C.F.Lamps |
-do- |
12.5% |
| 7 |
Bath
Fittings |
Taps,
Wall mixure etc |
Bath
fittings, Entry 3 of Sch.III |
4% |
Sd/
Commissioner
