INDEX
OF CLARIFICATIONS ISSUED DURING 2007
{CLICK
THE NUMBER TO SEE THE TEXT} |
| No. |
SUBJECT |
|
1. |
IMPLANTABLE
INJECTION PORT - Taxable@12.5%
CARDIAC CATHETERS & STENTS – Taxable@4% |
|
2. |
PVC
CASING AND CAPPING - Taxable@4% |
| 3. |
MILK
PEDA - Taxable@12.5% |
| 4. |
DHOTHIS,
ANGAVASTHRAM, NERIYATHU- EXEMPTED |
| 5. |
ACRYLIC
EMULSION, AUTOMOTIVE PAINT, DISTEMPER, EPOXY
PAINT, POLYURETHANE PAINT, MELAMINE CLEAR, POLYURETHANE
CLEAR, LACQUERS - Taxable@20%
ALL
OTHER PAINTS - Taxable@12.5% |
|
6. |
SPARES
OF REFRIGERATORS, WASHING MACHINES, DISH WASHERS,
AIRCONDITIONERS -Taxable@20%
SPARES
OF MICRO WAVE AND OTHER OVENS -Taxable@12.5% |
| 7. |
APPLAM
AND PAPPAD - EXEMPTED |
|
8. |
GALVANIZATION
PROCESS IS WORKS CONTRACT-Taxable@12.5% |
| 9. |
MINI
LAB WITH ACCESSORIES -Taxable@12.5% |
| 10. |
EMBROIDERED
TEXTILE MATERIALS-Taxable@4% (UP TO 30.6.06) |
| 11. |
ETHYLE
VINYL ACETATE CO POLYMER COMPOUND-Taxable@4% |
| 12. |
RUBBER
TUBINGS FOR LPG STOVE--Taxable@4% |
| 13. |
VAT
PAID OVER AND ABOVE 4% ON THE LOCAL PURCHASE
IS ELIGIBLE FOR REFUND IF THE GOODS SEND OUTSIDE
THE STATE OTHERWISE THAN BY WAY OF SALE. |
| 14. |
COTTON,
NYLON AND POLYESTER CLOTH BRASSIERS- Taxable@4%
|
| 15. |
RED
OXIDE AND BLACK OXIDE - Taxable@12.5% |
| 16. |
PRINCIPAL
CONTRACTOR IS LIABLE FOR 4% COMPOUNDED TAX IF
SUB CONTRACTOR EXCERSISED OPTION FOR 4%. |
| 17. |
DATE
SYRUP-- Taxable@12.5% |
| 18. |
ROJA
PAKKU- Taxable@12.5% |
| 19. |
DOOR
COIR MAT WITH MS WIRE FRAME- EXEMPTED |
| 20. |
PARTS
OF TRANSFORMER- Taxable@12.5% |
| 21. |
NYCIL
PRICKLY HEAT POWDER- Taxable@12.5% |
| 22. |
PVC
PANELS, SECTIONS, FRAMES, DOOR PANELS &
CEILING PANELS WITHOUT FABRICATION-- Taxable@4%
|
|
23. |
SQUASH,
FRUIT JUICE, FRUIT PULP, VEGETABLE JUICE &
OTHER NON-ALCOHOLIC DRINKS- Taxable@12.5% |
| 24. |
SURRENDERING
CST REGISTRATION AND NOT HOLDING STOCK OF GOODS
PURCHASED INTERSTATE – ELIGIBLE FOR 2%
COMPOUNDING. |
| 25. |
SALE
OF GROWN UP POULTRY AFTER REARING CHICKS PURCHASED
LOCALLY TANTAMOUNT TO FIRST SALE. |
| 26. |
SUB
CONTRACTOR CANNOT BE EXEMPTED EVENIF PRINCIPAL
CONTRACTOR PAYS COMPOUNDED TAX ON ENTIRE CONTRACT. |
| 27. |
BLACK
OXIDE AND YELLOW OXIDE- Taxable@12.5% |
| 28. |
ADVERTISEMENT
MATERIALS PRINTED ON PAPER OR PVC SHEETS AS
PER THE SPECIFICATION OF CUSTOMER- Taxable@4% |
| 29. |
POLYSTER
PIGMENT PASTE - Taxable@12.5% |
| 30. |
PVC
TRIM WITHOUT ANY FABRICATION- Taxable@4% |
| 31. |
COMPOUNDING
JEWELLARY -CALCULATION OF TAX PAYABLE. |
| 32. |
PADDY
SEEDS, MAIZE SEEDS, JOWAR SEEDS, MANURE SEEDS-
EXEMPTED. |
| 33. |
SODIUM
TRI POLY PHOSPHATE - Taxable@12.5% |
| 34. |
RAGITONE
- Taxable@12.5% |
| 35. |
OIL
PALM FRESH FRUIT BUNCHES- Taxable@4 % |
| 36. |
SPENT
MUSTARD WASTE - Taxable@4% |
| 37. |
FRENCH
FRIES- Taxable@12.5% |
| 38. |
SUPPLY
OF KITCHEN CABINETS-NOT ELIGIBLE TO OPT COMPOUNDING |
| 39. |
RESIN
BONDED BAMBOO MATS - EXEMPTED |
| 40. |
COMPUTER
SOFTWARE PAPER LICENCE – Taxable@4% |
| 41. |
PLASTIC
MAT- Taxable@12.5% |
| 42. |
GI
OR MS CABLE TRAYS & MS CABLE CABLES DUCT DOORS-
Taxable@12.5% |
| 43. |
M-SAND
IS COMMERCIALLY DIFFERENT FROM GRANITE METALS |
| 44. |
BANANA
POWDER - Taxable@4% RAGIVITA / RAGI POWDER &
RICE BANANA - Taxable@12.5% |
| 45. |
PVC
FOOT VALVES & PVC BALL VALVES - Taxable@4% |
| 46. |
INPUT
TAX PAID GOODS SOLD TO SEZ IS ELIGIBLE FOR ITC |
| 47. |
SYNTHETIC
IRON OXIDE - Taxable@4% |
| 48. |
GOLD
COIN - Taxable@4% |
| 49. |
POLES
OF GALVANIZED IRON PIPES - Taxable@4 % |
| 50. |
UJALA
SUPREME & UJALA STIFF & SHINE- Taxable@12.5% |
| 51. |
ENAMELLED
UTENSILS - Taxable@4%
CASSEROLES
& HYLOS - Taxable@12.5 %
|
| 52. |
PRINTED
SELF ADHESIVE PLATES, SHEETS, FILM - Taxable@4% |
| 53. |
ROJA
PAKKU - Taxable@12.5% |
| 54. |
STEEL
SCRUBBER - Taxable@4% |
| 55. |
RCC
SPUN PIPE - Taxable@4% |
| 56. |
ELANEER
ICECREAM- Taxable@12.5% ELANEER
COOL & ELANEER SODA- Taxable@4 % |
| 57. |
SPENT
MUSTARD WASTE- Taxable@4% |
| 58. |
VELVET
CLOTH - EXEMPTED |
| 59. |
COCONUT
HUSK - EXEMPTED |
| 60. |
ORTHOPAEDIC
IMPLANTS-EXEMPTED |
| 61. |
SYNTHETIC
IRON OXIDE - Taxable@4% |
| 62. |
RUBBER
WOOD STANDING TREE - Taxable@12.5% |
| 63. |
PAYMENT
OF CONTRACT AMOUNT WITH OUT DEDUCTION OF TDS. |
