S.R.O No. 1731/93: - In exercise of the powers conferred by sub section (5) of Section 8 of the Central Sales Tax Act., 1956 (Central Act 74 of 1956), and in super session of the notifications mentioned in Schedule1 ,the Government of Kerala being satisfied that it is necessary in the public interest so to do, hereby direct that the tax payable under the said Act,-
1. by any dealer having his place of business in the State of Kerala in respect of the sales by him, in the course of inter state trade or commerce from any such place of business.
(i) in respect of goods mentioned in column (2) Schedule II shall be calculated at the rates specified in column (3) subject to the conditions and restrictions, if any, set out in column (4) thereof ,against each; and
(ii) in respect goods mentioned in column (3) Schedule III to the person or class of persons specified in column (2) there of shall be calculated at the rate specified in column (4) subject to the conditions and restrictions specified in column (5) thereof against each;
2. by the persons or class of persons mentioned in column (2) of Schedule IV having their place of business in the State of Kerala in respect of the sale of goods mentioned in column (3) in the course of inter State trade or commerce shall be calculated at the rate specified in column (4) subject to the conditions and restrictions specified in column (5) thereof, against each;
| Sl No |
GO. No |
Date |
S. R. O No |
Gazette No |
Date |
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 1 |
No.H1 7886/57/RD |
14-12-1975 |
17-12-1957 |
||
| 2 |
GO(MS) 345/63/REV |
23-4-1963 |
465/63 |
18 |
30-4-1963 |
| 3 |
GO.(RT) 1707/73/REV |
27-7-1963 |
660/63 |
30 |
30-7-1963 |
| 4 |
GO.(MS) 487/65/REV |
28-5-1965 |
229/65 |
21 |
1-6-1965 |
| 5 |
GO.(MS) 671/65/REV |
13-8-1965 |
350/65 |
35 |
14-9-1965 |
| 6 |
GO.(MS) 425/66/RD |
3-8-1966 |
308/66 |
33 |
16-8-1966 |
| 7 |
GO.(MS) 168/67/RD |
24-4-1967 |
105/67 |
17 |
2-5-1967 |
| 8 |
GO.(MS) 274/67/RD |
7-7-1967 |
190/67 |
29 |
25-7-1967 |
| 9 |
GO.(MS) 565/68/RD |
13-11-1969 |
47/69 |
5 |
4-2-1969 |
| 10 |
GO.(MS) 152/70/RD |
16-10-1970 |
411/70 |
47 |
24-11-1970 |
| 11 |
GO.(MS) 50/71/RD |
6-8-1971 |
304/71 |
33 |
24-8-1971 |
| 12 |
GO.(MS) 166/75/TD |
25-11-1971 |
483/71 |
48 |
14-12-1971 |
| 13 |
GO.(MS) 179/75/TD |
1-12-1975 |
1179/75 |
49 |
16-12-1975 |
| 1 |
GO.(MS)8/76/TD |
24-12-1975 |
32/76 |
1 |
6-1-1976 |
| 15 |
GO.(MS) 120/76/TD |
29-1-1976 |
144/76 |
3 |
27-1-1976 |
| 16 |
GO.(MS) 71/77/TD |
28-9-1976 |
1046/76 |
41 |
19-10-1976 |
| 17 |
GO.(MS) 23/78/TD |
1-7-1977 |
620/77 |
29 |
19-7-1977 |
| 18 |
GO.(MS) 99/78/TD |
16-2-1978 |
145/78 |
98 |
16-2-1978 |
| 19 |
GO.(MS) 88/78/TD |
12-9-1978 |
916/78 |
40 |
3-10-1978 |
| 20 |
GO.(MS) 38/79/TD |
2-8-1978 |
967/78 |
42 |
17-10-1978 |
| 21 |
GO.(MS) 98/86/TD |
5-3-1979 |
330/79 |
12 |
20-3-1979 |
| 22 |
GO.(MS) 83/87/TD |
18-7-1986 |
1103/86 |
650 |
19-7-1986 |
| 23 |
GO.(MS) 85/87/TD |
25-8-1987 |
1174/87 |
710 |
25-8-1987 |
| 24 |
GO.(P) 174/89/TD |
25-8-1987 |
1176/87 |
710 |
25-8-1987 |
| 25 |
GO.(P) 67/90/TD |
10-11-1989 |
1871/89 |
1042 |
20-11-1988 |
| 26 |
GO.(P) 52/90/TD |
31-3-1990 |
498/90 |
350 |
31-3-1990 |
| 27 |
GO.(P) 171/90/TD |
29-3-1990 |
533/90 |
369 |
5-4-1990 |
| 28 |
GO.(P) 23/91/TD |
7-12-1990 |
1708/90 |
1232 |
20-12-1990 |
| 29 |
GO.(P) 54/91/TD |
25-2-1991 |
281/91 |
264 |
1-3-1991 |
| 30 |
GO.(P) 64/91/TD |
30-3-1991 |
431/91 |
443 |
30-3-1991 |
| 31 |
GO.(P) 65/91/TD |
30-3-1991 |
441/91 |
443 |
30-3-1991 |
| 32 |
GO.(P) 66/91/TD |
30-3-1991 |
442/91 |
443 |
30-3-1991 |
| 33 |
GO.(P) 77/91/TD |
30-3-1991 |
443/91 |
443 |
30-3-1991 |
| 34 |
GO.(P) 123/91/TD |
2-4-1991 |
547/91 |
510 |
11-4-1991 |
| 35 |
GO.(P) 124/91/TD |
31-7-1995 |
1012/91 |
949 |
31-7-1991 |
| 36 |
GO.(P) 125/91/TD |
31-7-1991 |
1013/91 |
949 |
31-7-1991 |
| 37 |
GO.(P) 125/91/TD |
31-7-1991 |
1014/91 |
949 |
31-7-1991 |
| 38 |
GO.(P) 68/92/TD |
31-3-1992 |
365/92 |
407 |
31-3-1992 |
| 39 |
GO.(P) 45/93/TD |
10-3-1993 |
402/93 |
300 |
29-3-1993 |
GOODS, THE RATE OF TAX IN RESPECT OF WHICH HAS BEEN NOTIFIED AS NIL OR HAS BEEN REDUCED TO A LOWER RATE THAN THAT SPECIFIED IN SUB SECTION (1) OR SUB-SECTION (2) OF SECTION 8 OF THE CENTRAL SALES TAX ACT
| Sl. No |
Details of goods |
Rate of tax percent |
Conditions/Restrictions |
| 1 |
2 |
3 |
4 |
| 1 |
Aluminium extrusions |
4 |
Nil |
| 2 |
Arecanut |
Nil |
When tax has been levied under the Kerala General Sales Tax Act, 1963 (15 of 1963) on the purchase of such goods |
| 3 |
Brassiers |
4 |
Nil |
| 4 |
Chloroequine Tablets |
Nil |
When the sale is under the Commercial Distribution Scheme of National Malaria Eradication Programme |
| 5[4A |
Caprolactum |
2 |
Nil |
| 5 |
Cashew Kernel |
4 |
Nil |
| 6[5A |
Coconut and Copra |
4 |
Nil |
| 6 |
Coconut Oil |
Nil |
When tax has been levied under the Kerala General Sales Tax Act 1963 (15 0f 1963) on lists firs sale in the State |
| 7 |
Coconut Oil |
2 |
Nil |
| 8 |
Coconut Oil Cake |
2 |
Nil |
| 9 |
Cotton Yarn |
1 |
Nil |
| 10 |
Declared goods other than Coconut (ie Cocos Nucifera) or copra specified in Schedule II to the KGST Act 1963 (15 of 1963) |
Nil |
When tax has been levied under the Kerala General Sales Tax Act 1963 (15 of 1963) on their purchase or sales |
| 7[10A |
Desiccated Coconut |
2 |
Nil |
| 11 |
8[Electronic goods specified in the table to this notification] |
4 |
Nil |
| 12 |
Fibre foam |
2 |
Nil |
| 5. Sl.No 4A inserted by S R O No 586/96 6. Sl.No 5A inserted by S R O No 406/94 w e f 1-4-1994 7. Sl.No 10A inserted by S R O No 406/94 w e f 1-4-1994 8. Substituted for “Electronic goods specified in Schedule VI of GO (P) 154/93/TD Dated 3-11-1993 (SRO 1728/93)” by S R O No 609/2000 |
|||
| 13 |
Ginger (Green or dried) |
Nil |
When tax has been levied under the Kerala General Sales tax Act 1963 (15 of 1963) in its purchase within the State |
| 14 |
Granite slab and Granite Tiles |
2 |
Nil |
| 15 |
Hosiery goods |
4 |
Nil |
| 16 |
News Print |
2 # |
Nil |
| 17 |
Pepper (garbled or ungarbled |
Nil |
When tax has been levied under the Kerala General Sales Tax Act 1963 (15 of 1963) on its purchase |
| 18 |
Power Tiller |
2 |
Nil |
| 10[18A |
Push button Telephone |
2 |
Nil |
| 19 |
Ready made garments |
4 |
Nil |
| 11[19A |
Rubber |
Nil |
When tax has been levied under the Kerala General Sales Tax Act 1963 (15 of 1963) on its purchases |
| 20 |
Three wheelers |
4 |
Nil |
| 12[21 |
Bamboo Mat |
Nil |
|
13[TABLE
ELECTRONIC GOODS THE RATE OF TAX OF QWHICH IS REDUCED UNDER ENTRY 11 OF SCHEDULE II
1.CONSUMER ELECTRONIC PRODUCTS
| 1.1 |
Amplifiers P A Systems and Stereo Systems |
| 1.2 |
Audio tape Deck Mechanisms |
| 1.3 |
Audio Tape Recorders and Players including Auto Cassette Players |
| 1.4 |
Battery Eliminators |
| 1.5 |
Combination of Radios and Tape Recorders |
| 1.6 |
Electronic Fan Regulators, Light Dimmers |
| 1.7 |
Electronic Plain Paper Copiers |
| 1.8 |
Electronic Emergency Lamps |
| 1.9 |
Electronic Calculators |
| 1.10 |
Electronic Push Button |
| 1.11 |
Electronic Push Button Telephone |
| 1.12 |
Over Head Projection |
| 1.13 |
Audio/Video Cassettes- Blank or Recorded |
| 1.14 |
Radio Receivers |
| 1.15 |
Radio and T V Antenna |
| 1.16 |
Speaker System |
| 1.17 |
16 mm Projectors |
| 1.18 |
T V Signal Boosters |
| 1.19 |
Token Display System |
| 1.20 |
Video Cassette Recorders/Video Cassette Players |
| 2. CONTROL AND INSTRUMENTATION PRODUCTS |
|
| 2.1 |
Alarm Annunciation System |
| 2.2 |
Binary Process Monitors and Controllers |
| 2.3 |
Bridges |
| 2.4 |
Control Actuators, Positioners, Regulators etc |
| 2.5 |
Control Valves of various types |
| 2.6 |
Control Cabinets |
| 2.7 |
Control Panel Desk Consoles etc |
| 2.8 |
Capacitance Meters |
| 2.9 |
Data Logging System |
| # Substituted for “4” by S R O No 215/97, w e f 1-4-1997. Prenously this “4” was substituted for the original entry “3” by S R O No 406/94 w e f 1-4-1994 10. Sl.No 18A inserted by S R O No 304/99 w e f 1-4-1999 11. Sl No 19A inserted by S R O No 215/97 w e f 1-4-1997 12. Sl No 21added by S R O No 310/97 w e f 1-4-1997 13. Table inserted by S R O No 609/2000 |
|
| 2.10 |
Data Acquisition Systems |
| 2.11 |
Distribution Digital Control System of power plants and process industries based on mini micro computers and associated equipments and systems |
| 2.12 |
Defibrilators |
| 2.13 |
Electronic Controllers such as sequence controllers logic controllers digital controllers level controller temperature controllers maximum demand controllers etc |
| 2.14 |
Electro-Pnumatic Converters |
| 2.15 |
Electronic Protection and Inter Lock System |
| 2.16 |
Electro Cardiographs, Cardio scopes, Monitors |
| 2.17 |
Electronic Blood Analyzers and Counters |
| 2.18 |
Foetus Heart Monitors/Detectors |
| 2.19 |
Intensive care unit monitoring systems |
| 2.20 |
Microprocesses or Based temperature scanners and indicators |
| 2.21 |
Multi meters |
| 2.22 |
On-line Analytical Instrument for gas air and water parameters |
| 2.23 |
Osciloscope |
| 2.24 |
Process control Transmeters for pressure, temperature flow, level etc |
| 2.25 |
Process control Convertors |
| 2.26 |
Programmable Logic Controllers (P .L. C) |
| 2.27 |
Panel meters |
| 2.28 |
Regulator Power Supplies including S. M .P. S |
| 2.29 |
Sequence Events Systems |
| 2.30 |
Single Channel and Multi channel Recorders |
| 2.31 |
Signal Generators |
|
|
| 3.1 |
A C Variable Speed Drives |
| 3.2 |
Battery Break up Systems |
| 3.3 |
Battery Charges rectifier Equipments flot Charge |
| 3.4 |
Constant Current regulators |
| 3.5 |
D .C Variable Speed Drives |
| 3.6 |
Frequency Stabilizers/Power Conditions |
| 3.7 |
High Frequency Power Supplies |
| 3.8 |
High Frequency Induction Heating Systems |
| 3.9 |
Microwave ovens – Industrial Applications |
| 3.10 |
Regulated Power Plant, Industrial Power Supplies |
| 3.11 |
Rectified Stakes |
| 3.12 |
Static Inverters and Converters |
| 3.13 |
Static Exciters |
| 3.14 |
Single Phase Preventors |
| 3.15 |
Traction Rectifier Systems |
| 3.16 |
Uninterrupted Power Supply Systems (U P S) |
|
|
| 4.1 |
C R T Terminal/Graphic Terminals |
| 4.2 |
Computer Inter face Systems |
| 4.3 |
Cash Registers, Accounting and Invoicing Machines |
| 4.4 |
Card Attendance Systems and Associated System such as a Synchronous Multiplxers, Read only Stations etc |
| 4.5 |
Computerized Trunk exchange Systems |
| 4.6 |
Computer based Telex Terminals |
| 4.7 |
Incircute emulators |
| 4.8 |
Key Boards |
| 4.9 |
Line Printer, Dot-matrix ,Inkjet Printer, Laser Printer |
| 4.10 |
Magnetic Floppy Disk and Diskettes Floppy Diskettes, Super Disk, CD |
| 4.11 |
Computer based Systems (SRO 505/95 GO (P) 97/95/TD dated 21-4-1995) |
| 4.12 |
Message Switching Systems |
| 4.13 |
Microprocessor based Systems |
| 4.14 |
Internal and External Modems of various speeds |
| 4.15 |
Floppy Disk Drive, CD Drive, DVD (SRO 301/99) |
| 4.16 |
Programmable Energy Management Systems |
| 4.17 |
Ticket Issuing and Controlling Systems |
| 4.18 |
Visual Display Unit (V D U) |
| 4.19 |
View Data Scan |
| 4.20 |
Mono monitor Colour Monitor LCD |
| 4.21 |
External Drives |
| 4.22 |
Scanners, Digitizers |
| 4.23 |
ISDN products, LAN products ,LAN Cards |
| 4.24 |
Hubs, Switches, Mouse |
| 4.25 |
Digital Imaging Systems, Net Work cable Information Outlets, Information Outlet Face, Platch, Patch Panels, Routers, Routers Cables |
| 4.26 |
Hard Disk Mother Board Add on Cards |
| 4.27 |
SMPS Cabinet Memory Modules |
| 4.28 |
Multimedia Products |
| 4.29 |
Central Processing Units (Processors and Processor Board, Processor Assemblies) |
| 4.30 |
Signal Cables ,Connectors ,Back Up Drives |
| 4.31 |
Printer Ribbon Cartridges, DAT, Data Cartridges, Inkjet Cartridges, Refill Kits/Ribbon. |
| 4.32 |
Drives Cleaning kits, Computer Cleaning products |
| 4.33 |
Storage Boxes |
| 4.34 |
Computer Covers, Mouse Pads |
| 4.35 |
Constant Voltage Stabilizers, CVT Servo Stabilizers, SMPS |
| 4.36 |
Spike Buster, Line fitters |
| 4.37 |
DC Power Packs and Power cords |
|
|
| 5.1 |
Broadcasting studio equipment |
| 5.2 |
C .C. T .V Systems |
| 5.3 |
Direct Reception System |
| 5.4 |
Digital Transmission Equipment such as P.C.M Multiplexing Terminal and Associated Equipments. |
| 5.5 |
Electronic Digital Telephone Instruments. |
| 5.6 |
Electronic Private Automatic Branch Exchange (EPABX) |
| 5.7 |
Electronic Exchanges |
| 5.8 |
Electro optic Systems and Sub-systems |
| 5.9 |
Frequency Division Multiplexing Equipments |
| 5.10 |
H. F/V.H.F and Microwave Communication system and Sub system including Antennas |
| 5.11 |
Information Display Systems |
| 5.12 |
Low power T V Transmitters and Sub assemblies |
| 5.13 |
Paging Systems |
| 5.14 |
Power line Carrier Communication Equipments |
| 5.15 |
Radio net working terminals |
| 5.16 |
T V Cameras |
| 5.17 |
Walkie -Talkie wireless transmitters and receivers |
|
|
| 6.1 |
Auto diodes |
| 6.2 |
Ceramic cores and substracts |
| 6.3 |
Ceramic Disc Capacitors |
| 6.4 |
Carbon and Metal Film Resisters |
| 6.5 |
Colour T.V Relay lines |
| 6.6 |
Connectors |
| 6.7 |
Crystal filters and Saw filters |
| 6.8 |
Electrolytic Capacitors including Motor Start capacitors |
| 6.9 |
Etched and formed aluminum foil |
| 6.10 |
Hard Ferrite |
| 6.11 |
Key Board Switches |
| 6.12 |
Loud Speakers |
| 6.13 |
Miniature Switches of different types |
| 6.14 |
Micro motors |
| 6.15 |
Metalised dielectric film (Polyster/polypropylene) for capacitors |
| 6.16 |
Miniature relays of different types |
| 6.17 |
Plastic film capacitor (plain and metalised) |
| 6.18 |
Potentio meters including cermet types |
| 6.19 |
Piezo electric quarts crystal for communication equipment, colour T V computers and micro processor based systems, watches, clocks etc |
| 6.20 |
Power transistors |
| 6.21 |
Power rectifiers and diodes |
| 6.22 |
Power Transformers |
| 6.23 |
Printed circuit Boards of different types |
| 6.24 |
Precision tooling for electronic Products |
| 6.25 |
Rectifier Assembly/stakes |
| 6.26 |
Thyristers |
| 6.27 |
Thermisters |
| 6.28 |
Transformers, Chokes, Cools etc |
| 6.29 |
Wire wound resistors |
|
|
| 7.1 |
Automobile beeper/flasher |
| 7.2 |
Audio Cassette (Blank) |
| 7.3 |
Audio Cassette (duplicated) |
| 7.4 |
Automobile Dipper |
| 7.5 |
Ammeter |
| 7.6 |
Audio Generators/Oscillators |
| 7.7 |
Attenuators |
| 7.8 |
Analogue/Digital Converters |
| 7.9 |
B-Vit Home/Personal Computers (Subject to the conditions that (i) the Scheme would be based on indigenously produced components/peripherals (ii) Electronic Token Display Unit. |
| 7.10 |
Blank Video Cassettes |
| 7.11 |
Car Audio Cassettes Players and combination thereof with radio |
| 7.12 |
Cooking Gas safety Alarm |
| 7.13 |
Control Units for T V Tuner |
| 7.14 |
CRT Date Display Monitor (Monochromes) |
| 7.15 |
Custom Built Control panels |
| 7.16 |
Dictation Tape Recorder |
| 7.17 |
Driver Units for speaker system |
| 7.18 |
D C Power suppliers |
| 7.19 |
Digital/Analogue Electronic Meter for voltage resistance and D.D Measurement including digital panel meters of the mentioned |
| 7.20 |
Distribution Amplifier |
| 7.21 |
Digital Dash Board Equipment to display Engine Temperature ,Fuel Display Engine Temperature, Fuel Content, speed ,time and other parameters |
| 7.22 |
|