CLARIFICATIONS ISSUED UNDER 2005

KERALA VALUE ADDED TAX ACT.

Sl.No.

SUBJECT

FILE REFERENCE

1.

CEMENT CONCRETE TILES - TAXABLE  @ 12.5%.

VAT CELL, 22265 / 05 Dt.29.07.2005.

2.

DUPLICATING MACHINE, PHOTOCOPYING MACHINE, REPROGRAPHIC COPIES, AND OTHER APPARATUS FOR OBTAING DUPLICATE COPIES AND ACESSORIES - TAXABLE  @ 12.5%.

VC.1 / 43701 / 05 Dt.1.10.2005.

3.

DIGITAL STILL IMAGE VIDEO CAMERA- TAXABLE  @ 12.5%.

C3.33094/05/CT Dt.13.10.2005.

4.

RAW RICE BRAN OBTAINED BY HULLING PADDY INTO RICE AND RICE BRAN - EXEMPTED

C3.47753/05/CT Dt.13.10.2005.

5.

WHITE OATS – TAXABLE @ 12.5 %.

C3.42359/05/CT Dt.19.11.2005.

6.

ELECTRICAL GOODS AND CABLES - TAXABLE

C3.20476/05/CT Dt.22.10.05

7.

DISCOUNT ON CREDIT NOTE IS NOT AN ALLOWABLE DEDUCTION

C3.28339/05/CT Dt.07.12.05

8.

COCONUT WITH HSN CODE 0801.09.20 - TAXABLE @4%

C3.37814/05/CT Dt.15.12.05

9.

VILAKKUTHIRI IS TAXABLE @ 4%

C3.37806/05/CT Dt.21.12.05