KGST CLARIFICATIONS 2006

 
 

 

INDEX OF CLARIFICATIONS ISSUED DURING 2006

No.

SUBJECT

FILE REFERENCE

1

CPWD IS LIABLE TO PAY SALES TAX ON SUPPLY OF GOODS AS AWARDER

C7.42837/05/CT DT.24.01.06

2

MOBILE PHONE TAXABLE @4% AND ITS PARTS & ACCESSORIES @ 12 %

C3.29878/04/CT DT.28.01.06

3

CONSUMPTION OF TIMBER IN WORKS CONTRACT- TAX LAIBILITY

C3.55665/03/CT DT.28.01.06

4

VTH SCHEDULE GOODS-FORM 25A DECLARATION IS NECSSARY

C3.52064/04/CT DT.28.01.06

5

GYPSUM BOARD IS TAXABLE @12%

C3.44550/04/CT DT.28.01.06

6

PURCHASE TAX EXEMPTION-MANUFACTURED GOODS SHOULD BE TAXABLE UNDER KGST OR CST

C3.43338/02/CT DT.01.02.06

7

LEAVY OF LICENCE FEE ON DAILY LOTTERIES

C3.43258/03/CT DT.02.02.06

8

BEER SALE TO CANTEEN STORE ATTRACT SURCHARGE @10%

C3.12717/04/CT DT.17.02.06

9

PURCHASE TAX WILL BE RECKONED TO ARRIVE TAX LIABILITY

C3.48091/01/CT DT.20.02.06

10

KSRTC IS NOT ELIGIBLE FOR CONCESSIONAL RATE OF 4%

C7.12214/06/CT DT.05.04.06

11

TRACTOR MOUNTED COMPRESSOR-TAXABLE@12%

C3.72676/04/CT DT.31.03.06

12

RESIDUE GRADE 4 BULK- TAXABLE @30%

C3.1152/06/CT DT.07.03.06

13

AXLES AND AXLE SHAFTS- TAXABLE @ 4%

C3.16599/04/CT DT.13.03.06

14

CONSTRUCTION OF EARTHEN BUND USING RED EARTH AND SAND IS TAXABLE WORKS CONTRACT

C3.37721/03/CT DT.14.03.06

15

AGRI-GRO-GROWTH REGULATOR- TAXABLE @12%

C3.61445/01/CT DT.16.03.06

16

MEDIUM SCALE INDUSTRIES –PURCHASE TAX EXEMPTION

C3.53252/04/CT DT.24.03.06

17

ACTIZYME –CLEANING MATERIAL- TAXABLE @12%

C3.36118/03/CT DT.15.03.06

18

CONTRACT, WHICH DOES NOT INVOLVE TRANSFER OF GOODS- SHALL NOT BE A DEEMED SALE.

C3.69792/03/CT DT.20.03.06

19

REPAIRING IS NOT A MANUFACTURING ACTIVITY- NOT ENTITLED TO PURCHASE ON CONCESSIONAL RATE

C3.48333/03/CT DT.05.04.06

20

TRACTOR & POWER TILLER - TAXABLE @ 4%

ITS SPARES & ACESSORIES - TAXABLE @ 8%

C3.44162/05/CT DT.05.04.06

21

100%EOU SOFTWARE DEVELOPMENT UNITS CAN PURCHASE UPS,COMPUTERS, PRINTERS WITH OUT PAYING TAX VIDE SRO.1090/99.

C3.62962/04/CT DT.05.04.06

22

COMPOUNDED RUBBER AND NATURAL RUBBER ARE TWO DIFFERENT COMMERCIAL COMMODITY

C3.35393/02/CT DT.31.03.06

23

DEHYDRATED AND POWDERED FORMS OF VEGETABLES - TAXABLE @12%

C3.66634 /04/CT DT.31.03.06

24

TRANSFORMER BEING AN ELECTRICAL GOODS - TAXABLE @12%

C3.26058 /04/CT DT.31.03.06