|
CLARIFICATIONS
ISSUED UNDER
KERALA GENERAL SALES TAX ACT.2005 |
| Sl.No. |
SUBJECT |
FILE
REFERENCE |
| 1. |
RATE
OF TAX ON PETROLEUM JELLY |
C3.29924/04
CT Dt. 23.04.05 |
| 2. |
RATE
OF TAX ON COMPUTER PRINTER, SCANNER, ELECTRONIC
CASH REGISTER DIGITAL CAMERA, INK CATRIDGE,
COMPUTER PAPER &COMPUTER SPARES |
C3.71147/03
CT Dt. 20.04.05 |
| 3. |
PLASTIC
CAP IS TREATED AS PACKING MATERIAL |
C3.440600/03
CT Dt.20.04.05 |
| 4. |
MOULD
FOR MANUFACTURE OF PLASTIC FURNITURE IS MACHINERY |
C3.55506/03
CT DT.13.5.05 |
| 5. |
ELIGIBILITY
TO USE FORM-18 FOR THE PURCHASE OF RAND LOG |
C3.55712/04
CT DT.13.5.05 |
| 6. |
SSI
UNIT - SALE THROUGH A CONSIGNMENT AGENT IS NOT
ELIGIBLE FOR EXEMPTION |
C3.59435/04
CT DT.19.5.05 |
| 7. |
TURNOVER
OF EXEMPTED COMMODITIES LIKE BOOK, JOURNEL,
MAGAZINE ETC HAVE TO CONSIDER FOR REGISTRATION
PURPOSE. |
C3.29076
/03 CT DT.13.5.05 |
| 8. |
RATE
OF TAX ON VARDAN BIRIS |
C3.4548
/04 CT DT.21.5.05 |
| 9. |
RATE
OF TAX ON JAM |
C3.36660/04
CT DT. 04.07.05 |
| 10. |
RATE
OF TAX ON SURGICAL OPERATION THEATRE LIGHTS |
C3.39132
/04 CT DT.7.7.05 |
| 11. |
CLYSAR
SHINKING PAPER IS TREATED AS PACKING MATERIAL |
C3.71001
/04 CT DT.11.5.05 |
| 12. |
RATE
OF TAX ON ATM, NOTE COUNTING, SORTING, AND BINDING
MACHINE |
C3.28223
/04 CT DT.11.7.05 |
| 13. |
CONSTRUCTION
OF BOAT JETTY IS NOT A CIVIL CONTRACT |
C3.50573
/04 CT DT.28.7.05 |
| 14. |
RATE
OF TAX ON IRRIGATION EQUIPMENTS |
C3.28789
/04 CT DT.10.8.05 |
| 15. |
EOU
OUT SIDE THE STATE IS NOT ELIGIBLE
FOR
ANY EXEMPTION |
C3.66389
/04 CT DT.16.8.05 |
| 16. |
RATE
OF TAX ON ELECTRONIC CAR SECURITY SYSTEM |
C3.27910
/04 CT DT.19.8.05 |
| 17. |
PROCURED
TREAD RUBBER SOLD TO KSRTC IS SALE |
C3.58431
/04 CT DT.27.9.05 |
| 18. |
RATE
OF TAX ON LPG STOVE |
C3.4128
/04 CT DT.22.10.05 |
| 19. |
KEROSENE
OIL USED AS FUEL CANNOT BE PURCHASED AGAINST
FORM-18 DECLARATION |
C3.12224
/04 CT DT.24.10.05 |
| 20. |
RATE
OF TAX ON HOSPITAL EQUIPMENTS |
C3.68100
/04 CT DT.19.11.05 |
| 21. |
AST
PAID ON CHAISSIS IS DEDUCTABLE FROM THE TAX
PAYABLE ON THE MOTOR VEHICLE |
C3.66211
/04 CT DT.24.10.05 |
| 22. |
GOODS
BROUGHT IN THE 5TH SCHEDULE BY FINANCE
BILL 2004 -LIABILITY TO FILE 25A DE CLARATION |
C3.52064
/04 CT DT.24.10.05 |
| 23. |
TURNOVER
OF ALL GOODS OF A DEALER AT ALL PLACES OF BUSINESS
IN THE STATE COMPUTED TOGETHER TO ARRIVE TOTAL
TURNOVER |
C3.60910
/04 CT DT.08.12.05 |
| 24. |
GOODS
HAVING 12% RATE PURCHASED BY A BRAND NAME HOLDER
FROM SSI UNIT ATTRACT 12% RATE |
C3.52681
/04 CT DT.09.12.05 |
| 25. |
POLY
SHEET (PLASTIC LEAF) USED FOR SERVING FOOD INSTEAD
OF PLANTAIN LEAF – TAXABLE @ 12 % |
C3.7963
/04 CT DT.28.12.05 |
| 26. |
MATERIALS
USED UPTO THE PREPARATION OF KNEADED SLURRY
ie, CLAY IS ELIGIBLE FOR CONCESSIONAL RATE |
C3.53060
/02 CT DT.15.01.05 |
| 27. |
32
METER FRP MOTORIZED VESSEL IS TAXABLE @ 12% |
C3.66889
/03 CT DT.29.01.05 |
| 28. |
AST
ELEMENT IS INCLUDED IN THE COMPOUNDED RATE FURTHER
ADDITION OF AST IS NOT WARRENTED |
C3.31565
/04 CT DT.00.1.05 |
| 29. |
RATE
OF COMPOUNDED TAX OF PRIMARY CRUSHER IS 50%
OF RATE MENTIONED IN Sec.7 (1)(b) |
C3.44514
/04 CT DT.02.4.05 |
| 30. |
CLARIFICATIONS
UNDER CENTRAL SALES TAX ACT IS NOT ENTERTAINABLE |
C3.1021
/04 CT DT.08.4.05 |
| 31. |
BUILDING
PETROL PUMP, CANOPY, PIPELINE ETC ARE NOT CIVIL
WORK |
C3.35900
/04 CT DT.2.2.05 |
| 32. |
IDDLY
/ DOSA MAVU IS TAXABLE @8% |
C3.65568
/04 CT DT.11.02.05 |
| 33 |
PURCHASE
OF PARTICULAR QUANTITY OF COFFEE BEANS AGAINST
A PARTICULAR EXPORT ORDER ELIGIBLE FOR EXEMPTION |
C3.41397
/04 CT DT.2.2.05 |
