S.R.O.
No. 324 /2005. - In exercise of the powers conferred
by clause x of section 2 of the Kerala Value Added
Tax Act, 2003 ( 30 of 2004), the Government of Kerala,
having considered it necessary in public interest
so to do, hereby notify that the goods mentioned below
shall not come within the purview of the definition
‘Capital goods’ for the purpose of the said Act, namely:-
(1)
Air conditioners
(2)
Civil structure and immovable goods or properties.
(3)
Vehicles other than goods delivery vehicle.
(4)
Office furniture and fixtures and fittings, and office
equipments.
(5)
Elevators (lift).
(6)
Computers other than those used for the purpose in
normal business.
(7)
All kinds of cranes, earth movers, JCB, Excavators,
Road rollers, concrete mixing machine and other similar
machineries used in connection with supply of labour
and services.
(8)
Building materials and fixtures used in construction
activities.
(9)
Capital goods purchased prior to the date of commencement
of the Kerala Value Added Tax, 2003 (30 of 2004).
(10)
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)
Government
have decided to notify the category of goods to be
included in the negative list of goods which are to
be excluded form the category of capital goods for
the purpose of the Kerala Value Added Tax Act, 2003
(30 of 2004)
This
notification is intended to achieve the above object.
GOVERNMENT
OF KERALA
Taxes
(B) Department
NOTIFICATION
G.O (P) NO.53/05/TD Dated, Thiruvananthapuram,
31.03 2005
