GOVERNMENT
OF KERALA
Taxes
(B) Department
NOTIFICATION
G.O (P) NO.47/05/TD Dated, Thiruvananthapuram,
31.03 2005
S.R.O.
No. 319/2005. - In exercise of the powers conferred
by section 10 of the Kerala General Sales Tax Act,1963
( 15 of 1963) and in supersession of all earlier notifications
issued under section 10 of the said Act granting exemptions
and/ reduction in the rate, in respect of the tax
payable under the Act, and which are in force on
the day preceding the date of coming into force of
this notification, the Government of Kerala, having
considered it necessary in public interest so to do,
hereby.-
(1)
make an exemption in respect of the tax payable under
the said Act,-
(i)
by dealers in ‘Aviation Turbine fuel’ on their turnover
of sales of ‘Aviation Turbine Fuel filled into receptacles
forming part of any aircraft registered in any other
country (other than India) which is a party to the
Convention on International Civil Aviation or which
has entered into the agreement with India and operating
a scheduled or non-scheduled International air service
to or from India’ subject to the condition that the
dealer shall obtain and file requisition from the
purchaser.
(ii)
by dealers in ‘Aviation Turbine fuel’ on their turnover
of sales of ‘Aviation Turbine Fuel filled into international
flights of Indian Airlines and Air India operating
from the State of Kerala, subject to the condition
that the seller shall file a certificate in Annexure
I issued by the purchaser.
(2)
make a reduction in the rate of tax payable under
the said Act,-
(i)
on the turnover of sale or purchase, as the case
may be, of the following goods from the rates specified
against such goods in the Schedule to the Act to the
rates specified below against each;-
(a) Aviation turbine fuel:-
25%
(b)High Speed Diesel Oil:-
24%
(c) Motor sprit (including light diesel oil
but excluding petrol,naptha,aviation
turbine fuel and high sped diesel oil):-
41%
(d) Petrol other than naphtha:- 28%
(ii)
on the turnover of sale of petroleum products coming
under serial number 1 of the schedule to the Act,
for use in the generation and distribution of power,
to Kerala State Electricity Board, National Thermal
Power Corporation and power generating Public Sector
Undertakings in the joint sector with capacity above
25 kilo watts, from the rates specified against such
goods in the Schedule to the Act to four percent,
subject to the condition that the seller shall file
a certificate in Annexure II issued by the purchaser.
(3)
The supersession of the said notifications shall not
affect:-
(i)
the operation of the notification issued in G O (P)
155/93/TD dated 3rd November, 1993 and
published as SRO 1729/93 in the Kerala Gazette extraordinary
No. 1112 dated 4th November 1993 as modified
by notification issued in G O (P) 181/99/TD dated
31st December, 1999 and published as SRO
1092/99 in the Kerala Gazette extraordinary No.2433
dated 31st December, 1999 which was amended
by notification issued in G O (P) 57/2000/TD dated
31st March, 2000 and published as SRO 295/2000
in the Kerala Gazette extraordinary No.618 dated 31st
March, 2000, to the extent of finalizing the pending
applications of industrial units for sales tax exemption
filed in accordance with the said notifications and
the exemption orders, if any, granted thereon shall
be subject to the provisions of section 32 of the
Kerala Value Added Tax Act,2003 (30 of 2004),
(ii)
the previous operation of other notifications on the
day preceding the date of coming into force of this
notification, and anything done or any action taken
in accordance with the said notifications for the
period up to the date of supersession shall be deemed
to have been validly done as if the said notifications
were in force.
ANNEXURE
-I
CERTIFICATE
(To
be issued by the purchaser in duplicate)
Certified
that I/We have purchased Aviation Turbine fuel from
Sri/M/s …………………………..(here enter the sellers and complete
address) holding registration number ………………..(here
enter the sellers registration number) during the
month/financial year ………………as per the particulars
given below.
The
said goods are filled/intended to be filled into international
flights of Indian Airlines and/ Air India operating
from the state of Kerala.
PARTICULARS
OF PURCHASE
| Sl.No |
Number
and Date of sale bill/invoice issued by the
selling dealer |
Quantity |
Value |
| 1 |
2 |
3 |
4 |
| |
|
|
|
Signature
and Name of Authorized signatory
Name
and Address of the purchaser
Place:-
Date:-
(Seal)
ANNEXURE-II
CERTIFICATE
(To
be issued by the purchaser in duplicate)
[For
concessional rate of tax on the purchase of petroleum
products coming under the schedule to the Kerala General
Sales Tax Act, 1963 by KSEB/NTP/Power generating PSUs
with > 25KW]
This
is to certify that we have purchased the goods described
herein from M/s (Name and full address of the seller)
holding registration number (here enter the sellers
registration number) during the month/financial year
as per the particulars given below.
The
said goods are filled/intended for use of (Here enter
the name and full address of the organization with
registration number)in the generation and distribution
of power and that the capacity of the unit(s) is not
less than 25 KW.
We
also hereby undertake to pay over to Government the
amount of tax concession received by us in case we
fail to utilize the goods purchased for the purpose
declared.
PARTICULARS
OF PURCHASE
| Sl.No |
Number
and date of sale bill/invoice issued by the
selling dealer |
Details
of goods |
Quantity |
Value |
| 1 |
2 |
3 |
4 |
5 |
| |
|
|
|
|
Signature
and Name of Authorized signatory
Name
and Address of the purchaser
Place:-
Date:-
(Seal)
This
notification shall come into force on the date of
coming into force of the Kerala Value Added Tax Act,2003
(30 of 2004).
By order of Governor
P MARA PANDIYAN
Secretary to Government
Explanatory
Note
(This
does not form part of the notification, but is intended
to indicate its general purport)
The
notifications issued under section 10 of the Kerala
General Sales Tax Act, 1963 (15 of 1963) granting
exemptions and/reductions in the rate of tax in respect
of certain goods and/persons have become irrelevant
in the context of implementation of the Kerala Value
Added Tax Act, 2003 ( 30 of 2004). Government also
considers that some exemptions and/ reductions in
the rate of tax in respect of petroleum products should
continue. So Government have reviewed all these notifications
and have decided to withdraw all such notifications
and to issue a fresh notification covering only those
goods and/persons which/who are hence forth eligible
for exemption and/reduction in the rate of tax. Government
have also decided that such withdrawal shall not affect
the disposal of pending applications for sales tax
exemption filed by the industrial units in accordance
with such notifications issued under the industrial
policy of the state.
This
notification is intended to achieve the above object.
******
