NOTIFICATIONS
ON INDUSTRIAL CONCESSIONS
S.R.O.No.1729/93:-
In exercise of the powers conferred by Section 10
of the Kerala General Sales Tax Act, (Act 15 of 1963)
and in supersession of the notifications mentioned
in the Schedule the Government of Kerala, having considered
it necessary in the public interest so to do, hereby
make the following tax exemptions to industrial
units and/or reduction in the rate of tax payable
on the sale or purchase, as the case may be, of
goods by such industrial units, subject to the conditions
and restrictions specified herein namely:-
SMALL
SCALE INDUSTRIAL UNITS
1.
In the case of new Industrial Units under Small
Scale Industry, there shall be an exemption, for
a period of seven years from the date of commencement
of commercial production;
(a)
in respect of tax payable by such units under the
Kerala General Sales Tax Act, 1963;
(i)
on the turnover of sale of goods manufactured
and sold by them within the State; and
(ii)
on the turnover of goods taxable at the point
of last purchase in the State which are used by such
units for manufacturing other goods for sale within
the State or interstate; and
(b)
in respect of the surcharge payable under Section
3 of the Kerala Surcharge on Taxes Act, 1957, (Act
11 of 1957) in relation to the goods referred to in
sub-clause (a) above.
2.
In the case of existing Industrial Units under
small scale Industries, which effect diversification,
expansion or modernisation on or after the1st April,
1993 there shall be an exemption for a period of three
years from the date of completion, as certified by
the General Manager, District Industries Centre, of
such diversification or expansion or modernisation:-
(a)
in respect of the tax payable by such units under
the Kerala General Sales Tax Act, 1963-
(i)
on the turnover of sale of goods manufactured
[xxxx] and sold by them within
the State; and
(ii)
on the turnover of goods taxable at the point
of last purchase in the State which are used by such
Units for manufacturing the goods referred to in sub-clause
(i) above, for sale within the State or inter state;
(b) in respect of the Surcharge payable by such units
under section 3 of the Kerala Surcharge on Taxes Act,
1957 (Act 11 of 1957) in relation to the goods preferred
to in sub-clause (a) above.
3.
Small Scale Industrial Units will have the option
to deposit the tax with the Government in the “Tax
for Growth Fund” constituted as per G.O (Rt) No.717/91/TD,
dated the 1st November 1991. The Units
which opt for “Tax for Growth Fund” shall not be eligible
for exemption but will be permitted to collect sales
tax as per rules.
MEDIUM
AND LARGE UNITS
4.
In the case of new Industrial Units under Medium
and Large Scale Industries there shall be an exemption
for a period of seven years from the date of commencement
of commercial production-
(a)
in respect of the tax payable by such units under
the Kerala General Sales Tax Act, 1963-
(i)
on the turnover of sale of goods manufactured
and sold by them within the State; and
(ii)
on the turnover of goods, taxable at the point
of last purchase in the State, which are used
Ammendment-----------------------------------------------------------------------
1.The
words “in excess of full rated capacity of the unit
prevailing immediately prior to such diversification
or expansion or modernisation” omitted by S.R.O No.588/96,
w.e.f. 30-7-1996
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By
such units for manufacturing other goods for sale
within the State or inter-state; and 2[(iii)
On the turnover of purchase of raw rubber by type
manufacturing companies within the State for use in
the manufacture of rubber based goods within the State,
whether or not the sale of such goods produced is
effected within the State or inter-state, limiting
the exemption to 100% of Fixed Capital Investment
or for a period of seven years from the date of commencement
of commercial production, whichever is earlier.]
2A[Provided
that industrial units set up on or after 1-4-1993
and which are manufacturing cement using fly ash generated
in the State as raw material, there shall be an exemption
for a period of nine years from the date of commencement
of commercial production or until full utilization
of exemption of 500% of the fixed capital investment
of unit, whichever is earlier.]
(b)
in respect of the Surcharge payable under Section
3 of the Kerala Surcharge on Taxes Act, 1957 (Act
11 of 1957) in relation to the goods referred to in
sub-clause (a) above.
5.
In the case of existing Medium and Lange Scale
Industrial Units which undertake diversification,
expansion or modernisation on or after the 1st
April 1993, there shall be an exemption for a period
of seven years from the date on which such diversification,
expansion or modernisation has been completed.
(a)
in respect of tax payable under the Kerala General
Sale Tax Act, 1963,
(i)
on the turnover of sale of goods, manufactured
3[xxxx] and sold by
them within the State; and
(ii)
on the turnover of goods taxable at the point
of last purchase in the State which are used by such
Units for manufacturing the goods referred to in sub-clause
(i) above for sale within the State or inter state;
and
4(iii)
on the turnover of purchase of raw rubber by tyre
manufacturing companies within the State for use in
the manufacture of rubber based goods within the State,
5[xxxx] whether or
not the sale of such goods produced is effected within
the State or inter-state subject to the maximum of
100% of Fixed Capital Investment or for a period of
seven years form the date on which such diversification,
expansion or modernisation has been completed, whichever
is earlier.]
(b)
in respect of the Surcharge payable under section
3 of the Kerala Surcharge on Taxes Act, 1957 (Act
11 of 1957) in relation to the goods preferred to
in sub-clause (a) above.
6.The
Medium and Large Scale Industrial Units referred to
in Clauses 4 and 5., will have the option for deferment
of taxes for a period of ten years from the date of
commencement of commercial production or from the
date on which diversification, expansion or modernisation
has been completed. The unit which opts for deferment
of taxes will not be permitted to avail of the exemption
but will be permitted to collect taxes as per rules.
The accumulated taxes so deferred shall be remitted
to Government in equal monthly installments over a
period of five years from the eleventh year of the
date of commencement of commercial production or the
date of completion of such diversification, expansion
or modernisation, as the case may be, with simple
interest at the rate of 15% per annum. If any installment
or installments are defaulted, penal interest at the
rate of 2% per annum shall be charged for the amount
so defaulted. There will be no interest on the tax
accumulation for the first ten years from the date
of commercial production or the date of completion
of such diversification, expansion or modernisation,
as the case may be.
6[6A.
In the case of large-scale industrial units started
production after 23rd September 1991 and
which purchase coconut or copra for producing coconut
oil and coconut oil cake within the State, there
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2.
Item (iii) added by S.R.O No.271/96, w.e.f. 13-3-1996
2A.
Proviso inserted by S.R.O.No.78/2003.
3.The
words “in excess of full rated capacity of the unit
prevailing immediately prior to such diversification
or expansion or modernisation” omitted by S.R.O No.588/96,
w.e.f. 30-7-1996.
4.
Item (iii) inserted by S.R.O No.271/96, w.e.f. 13-3-1996
5.
The words “in excess of full rated capacity of the
unit prevailing immediately prior to diversification,expansion
or modernisation” omitted by S.R.O No.266/98, w.e.f.
30-7-1996
6.
Clause 6A inserted S.R.O No.170/95, w.e.f. 6-2-1995.
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Shall
be reduction in respect of the tax payable by such
unit under the Kerala General Sales Tax Act, 1963
on the turnover of coconut or copra purchased and
used for production of coconut oil and coconut oil
cake from 3% to 1% for a period of seven years from
the date of commencement of commercial production
subject to the condition that the reduction is purchase
tax shall be applicable to such quantity of oil produced
by them that is sold outside that State of Kerala
and that the total of such concession availed of by
a unit shall not exceed 100% of the fixed capital
investment of the unit.]
SICK
SMALL SCALE INDUSTRIAL UNITS
7.
In respect of sick small scale industrial units,
there shall be an exemption for a period of five
years in the case of closed down sick units from the
date of commencement of sale of such goods by the
units after revival and in the case of running sick
units from the date of disbursal of at least 25 per
cent of rehabilitation assistance, or from the date
from which the unit is declared as sick unit, whichever
is earlier.
(a)
in respect of the tax payable under the Kerala General
Sales Tax Act, 1963
(i)
on the turnover sale of goods manufactured
and sold by such units within the State; and
(ii)
on the turnover of goods taxable at the point
of last purchase in the State which are used by such
Units for manufacturing other goods for sale within
the state or inter state; and
(b)
in respect of surcharge payable under section 3 of
the Kerala Surcharge on Taxes Act, 1957 (Act 11 of
1957) in relation to the goods referred to in sub-clause
(a) above.
8.In
respect of Small Scale Industrial Units in
the State which were set up on or after the 1st
April 1990 and have availed to tax exemption granted
in Notifications G.O (P) No.68/90/TD dated, the 31st
March 1990 published as SRO No.449/90 published as
S.R.O No.502/90 in the Kerala Gazette Extraordinary
No.351 dated the 31st March 1990, and G.O
(P) No.71/90/TD dated the 31st March 1990,
there shall be a reduction in the rate of tax payable
on the sale of rubber products by such units to 4%
for a period to two years from the date on which such
units cased to entire itself to the sales tax exemption
in accordance with the terms of the said notifications.
9.In
respect Medium Scale Industrial Units other
than Public Sector Undertakings which were set up
on or after the 1st April, 1999 and have
availed of tax concession granted in Notification
G.O (P) No.94/89/TD dated the 27th April
1989 published as SRO No.645/89 in the Kerala Gazette
Extraordinary No.396 dated the 27th April
1989 there shall be a reduction in the rate of tax
payable on the sale of rubber products by such units
to 4% for a period of two years from the date on which
such units ceased to entitle itself to the sales
tax exemption in accordance with the terms of the
notification.
10.
Conditions and Restrictions-
(i)
In the case of new Industrial Units under
Small Scale Industries the aggregate exemption
in respect of sale tax, purchase tax, surcharge and
central sales tax payable together shall not exceed
100% of the fixed capital investment of the unit.
(ii)
In the case of existing Industrial Units
under Small Scale Industries which effect diversification,
expansion or modernisation, the aggregate exemption
in respect of sale tax, purchase tax, surcharge and
central sales tax payable together shall not exceed
the amount equal to the value of the new plant and
machinery owned by the unit which are used for diversification,
expansion or modernisation.
(iii)
In the case of new Industrial Units other
than Public Sector Undertakings, under medium
and large scale industries the aggregate exemption
in respect of sales tax, purchase tax, surcharge and
central sales tax together shall not exceed 100% of
the fixed capital movement of the unit.
(iv)
In the case of existing Medium and Large Scale
Industrial Units, other than Public Sector Undertakings,
which undertake expansion, or diversification, the
aggregate exemption in respect of sales tax, purchase
tax, surcharge 7[xxxx]
shall not exceed 100% of the additional fixed capital
investment made for such expansion, modernisation
or diversification.
(v)
In the case of Small Scale Industrial Units
which opt to deposit the tax with the Government in
the “Tax for Growth Fund”, the exemption from sales
tax, purchase tax, surcharge and central sales tax
already availed of by the units, if any, and the repayment
of term loans from the “Tax for Growth Fund”
Ammendment
-----------------------------------------------------------------------------
7.
The words “and Central Sales Tax” omitted by S.R.O
No.276/95, w.e.f. 1-3-1995.
together
shall not exceed the maximum amount prescribed is
Sub –clause (i) or (ii) as the case may be.
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(vi)
In the case of Medium and Large Scale Industrial
Units, other than Public Sector Undertakings,
Which opt for deferment of taxes, the aggregate of
such taxes deferred shall not exceed 100% of the additional
investment made for such expansion, modernisation
or diversification in the case of existing units.
8[vi-A] In the case
of new industrial units in the information Technology
Sector, whether under SSI sector or under the medium
and large scale sector, which are engaged in the manufacture
of Hardware for information Technology, the aggregate
exemption shall be limited to 150% of the fixed capital
investment. The conditions of this notification other
than that relating to quantum, shall apply to such
unit in the same manner as they apply to other industrial
units.]
9[vi-B] The concessions
referred to in items (iii) of sub-clause (a) of clause
(4) and 5 respectively shall be available only if
duty of excise under the Central Excises and Salt
Act, 1944 (Central Act 1 of 1944) is paid on such
goods within the State and a certificate to the effect
obtained from the competent authority is produced
before the Assessing Authority.]
(vii) In respect of the Sick Small Scale Industrial
Units, the cumulative Sales tax exemption granted
to a unit at any point of time within the period of
eligibility shall not exceed 90 percent of the cumulative
gross fixed capital investment of the unit. If the
unit claiming exemption from sales tax under Clause
7 above had already availed of exemption from sales
tax under any other scheme, the quantum of exemption
admissible under the said Clause shall be reduced
by the quantum of sales tax exemption already availed
of.
(viii) The Small Scale Industrial Units claiming such
exemption shall produce the proceedings of the District
Level Committee consisting of the District Collector
(Chairman), The Deputy Commissioner of Agricultural
Income Tax and Sales Tax (Member) and the General
Manager, District Industries Centre (Member Secretary)
having jurisdiction over the District. The eligibility
for the exemption will be decided by the Committee
by not less than two members. The Committee shall
dispose of the application within three months from
the date of receipt of such application, provided
the required details are furnished along with the
application. The proceedings of the Committee shall
indicate the quantum of aggregate tax exemption for
which the unit is eligible.
(b) Eligibility Certificate for Medium and Large Sale
Industries assisted by the Kerala State Industrial
Development Corporation of the Kerala Financial Corporation
will be issued by the Corporation which render assistance
and in other cases by the Director of Industries and
Commerce, on application by such units, and orders
of exemption will be issued by the [Deputy Commissioner
(General), Commercial Taxes], Thiruvananthapuram.
(c) Eligibility Certificate and orders on exemption
will be issued by the authorities mentioned in sub-clause
(b) above, if the unit is eligible for exemption or
deferment of taxes and the unit satisfies the conditions
for the exemption or deferment of taxes.
(d) The eligibility Certificate referred to in sub-clause
(b) above shall contain the date of commencement of
commercial production and the monetary limit of exemption
the unit is eligible for. The eligibility Certificate
issued in respect of existing Medium and Large Scale
Industrial Units which undertake expansion, modernisation
or diversification shall also contain date of commencement
as well as the date of completion of such expansion,
modernisation or diversification.
(e) Sick Small Scale Industrial Units claiming such
exemption shall produce the proceedings of the District
Level Committee referred to in Sub-clause (a) above.
The Certificate shall contain the monetary limit of
exemption the unit is eligible for, the date of commencement
of sale of goods in respect of which the Unit is eligible
to claim exemption, and also the dates of revival,
in the case of closed down sick units and disbursal
of 25 per cent of rehabilitation assistance in the
case of running sick units.
Ammendment----------------------------------------------------------------------------
8. Sub-clause (vi-A)
inserted by S.R.O No.302/99, w.e.f. 1-4-1999, after
renumbering the existing clause (vi-A) as (vi-B).
9. Sub-clause (vi-A) inserted
by S.R.O No.271/96, w.e.f. 13-3-1996 which was later
renumbered as (vi-B) by S.R.O No.302/99.
10. Sub-clause (f) to (i) inserted
by S.R.O No.29/99, w.e.f. 6-1-1999.
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10[(f)
Appeals against the orders of the District Level Committee
shall lie to a State Level Committee consisting of
Commissioner of Commercial Taxes (Chairman), Deputy
Commissioner (General), Commercial Taxes, Managing
Director, Kerala Financial Corporation, Managing Director,
Kerala State Industrial Development Corporation and
Director of Industries and Commerce (Member Secretary).
Any of the three members of the Committee shall form
quorum for its meeting. The above State Level Committee
shall also be competent to issue clarifications, wherever
necessary, regarding the Scheme of the tax exemption.
(g)
Appeal against orders of the Deputy Commissioner (General)
Commercial Taxes shall lie to a State Level Committee
consisting of the Secretary to Government (Finance
& Taxes) (Chairman), Commissioner of Commercial
Taxes and the director of Industries and Commerce
(Member Secretary). Any of the two members of the
Committee shall form quorum for its meeting.
(h)
The State Level Committee mentioned in Clause (f)
or (g) can revise any order of the District Level
Committee or the Deputy Commissioner (General), Commercial
Taxes, as the case may be, after giving due notice
to the Industrial unit if in the opinion of the Committee
the order of the District Level Committee or the Deputy
Commissioner (General), Commercial Taxes is not in
accordance with this notification.
(i) Appeals referred to in clauses (f) and (g) above,
shall be in the form shown below and shall be filed
within a period of 30 days from the date on which
the order was served. The appeal shall be disposed
of, as far as possible, within three months from the
date of filing.
FORM
FORM
OF APPEAL
1.
Name of the Appellant
:
2.
Category of Industrial Unit
:
3.
Authority passing the orders appealed against
:
4.
Amount of exemption claimed
:
5.
Amount of exemption allowed
:
6.
Number and date of the order appealed against
:
7.
Grounds of appeal
Appellant
:
Signature
:
Place
: Name, Address and
Date:
Status
of the person
Signing
the application]
11[(ix) The conditions
set out in sub-clauses (i) to (vii) above shall not
be applicable to industrial units set up in “TECHNOPARK”.
In the case of these units exemption will be given
for a period of seven years from the date of commencement
of commercial production without any monetary limit.]
12[(x) Industrial
units in respect of which an offence of suppression
of purchase or sales turnover is detected shall be
debarred from availing of exemption under this notification
form the date of detection of the offence. But industrial
units which admit the offence, compound the same and
pay the Compounding fee under Section 47 of the Kerala
General Sales Tax Act, 1963 and twice the tax on the
suppressed turnover shall be permitted to continue
to avail themselves of the exemption.]
11.Explanation:-For
the purpose of this notification-
(i)
‘New Industrial Unit’s shall mean Small Scale Medium
or Large Scale Industrial Unit set up on or after
the 1st April 1993, and [certified
as such by the Director of Industries and Commerce
in the Case of small Scale Industrial Units and by
the Kerala State Industrial Development Corporation
in the case of Medium or large Scale Industrial Units]
but shall not include all industrial unit closed down
and reopened under a new banner and style of business
after the 1st April 1993.
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11.
Sub-clause (ix0 inserted by S.R.O No.995/95,
w.e.f. 8-8-1995.
12.
Sub-clause (x) inserted by S.R.O No.295/98,
w.e.f. 1-4-1998.
13.
Substituted for ‘registered with the Department
of Industries and Commerce as an Industrial unit’
by S.R.O No.178/96.
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14[Note:-
Medium or Large Scale Industrial Units set up prior
to the 1st day of April, 1993 and governed
by notification G.O (P) 94/89/TD dated 27th
April, 1989 published as S.R.O No.654/89 in the Kerala
Gazette Extraordinary No.396 dated 27th
April, 1986 and those set up after the 1st
day of April, 1993 and governed by notification G.O(P)
No.155/93/TD dated 3rd November, 1993 published
as S.R.O No.1729/93 in the Kerala Gazette Extraordinary
No.1122 dated 4th November 1993 which were
not able to avail of the concession contemplated therein
for the reason that they were not registered with
the Director of Industries and Commerce, the exemption
shall be available for a period of 5 or 7 years as
the case may be, with reference to the notification
under which concession was/is to be granted, from
the date of actual availment of the exemption, subject
to the monetary limit applicable. The revised certificate
in such cases shall be issued by the [Deputy Commissioner
(General), Commercial Taxes], Thiruvananthapuram,
on application by the Units.
Sales Tax already collected from such units shall
be paid over to Government, and any tax already paid
over to Government shall not be refunded under any
circumstances.]
(ii) ‘Expansion’ shall mean a total additional investment
in fixed assets of not less than 15[25%]
of the ‘Gross Block’ as on the last day of the financial
year immediately preceding the year in which the expansion
was started and a minimum 15[25%]
increase in installed capacity compared to that of
the year immediately preceding the year in which the
expansion was started.
(iii) ‘Modernisation’ shall mean a total additional
investment of not less than 15[25%]
in fixed assets compared to the ‘Gross Block’ as on
the last day of the financial year immediately preceding
the year in which such modernisation was started.
(iv) ‘Diversification’ shall mean production of at
least one new product and a total additional investment
of not less than 15[25%]
in fixed assets compared to the ‘Gross Block’ as on
the last day of the financial year immediately preceding
the year in which such diversification was started.
(v) ‘Gross Block’ in relation to a unit shall mean
the total investment in fixed assets from the inception
till date without deduction of any depreciation.
(vi) Machinery or plant purchased under hire purchase
system or other installment system of payment of price
shall be deemed to the machinery or plant owned by
the unit.
(vii) ‘Fixed capital investment of a Unit’ shall mean
the total investment of land including land development
cost, building, plant and machinery, power generating
system, 16[facilities
and equipments for Research and development and quality
control, standby equipments like standby generator,
standby steam boiler, pollution control system] delivery
vehicles and the like required for the industrial
purpose.
17[Note-
Existing units which had completed expansion, modernisation
or diversification between 1-1-1994 and 30-7-1996,
shall have the option to choose the provisions of
notification S.R.O No.1729/93 as amended by notification
S.R.O No.588/96, such units shall exercise their option,
in writing within three months from the date of publication
of this notification in the Gazette. S.S.I Units shall
intimate their option to the General Manager of the
District Industries Centre concerned and Industrial
units in the medium or large scale sector shall intimate
their option to the agency authorised to issue eligibility
certificate. Revised orders in each case shall be
issued by the District Level Committee or the Deputy
Commissioner (General) Commercial Taxes, as the case
may be.]
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14.
Note added by S.R.O No.178/96, w.e.f. 1-1-1994.
15.
Substituted for “10%” by S.R.O No.588/96,
w.e.f. 30-7-1996.
16. Inserted
by S.R.O No. 588/96,w .e.f. 30-7-1996.
17. Note
substituted by S.R.O No.250/99, w.e.f. 18-3-1999.
Sales Tax already collected by the units shall be
paid over to Government and tax already paid if any
shall not be refunded under any circumstances. Prior
to the substitution the note as inserted by S.R.O
No.588/96, w.e.f. 30-7-1996 read as under:
“Note:
- Existing units which had completed expansion, modernisation
or diversification on or after 1-1-1994 but prior
of this notification shall have the option to choose
the provisions of notification S.R.O No.1729/93 as
amended by this notification. Such units shall exercise
this options, in writing, within two months from the
date of publications of this notifications. SSI Units
shall intimate their option to the General Manager
of the District Industries Centre concerned and industrial
units in the Medium or Large Scale Sector, shall intimate
their option to the agency authorised to issue eligibility
certificate. Revised sanction in each case shall be
issued by the District level committee or the Secretary,
Board of Revenue (Taxes) as the case may be” Sales
Tax already collected shall be paid over to Government
and tax, if any already paid shall not be refunded
under any circumstances”.
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(i)
in computing the cumulative gross fixed capital
investment of the sick Small Scale Industrial Units,
second hand machinery and equipments procured within
the State shall not be considered.
(ii)
‘Manufacture’ shall mean the use of raw materials
and production of goods commercially different from
the raw materials used but shall not include mere
packing of goods, polishing, cleaning, grading, drying,
blending or mixing different varieties of the same
goods, sawing, garbling processing one form of goods
into another form of the same goods by mixing with
chemicals or gas, fumigation or any other process
applied for preserving the goods in good condition
or for easy transportation. The process of producing
desiccated coconut out of coconut 18[Chemical
treatment of rubber wood and production of dressed
or tanned hides out raw hides] shall be deemed to
be ‘manufacture’ for the purpose of this notification.
The
following process shall not be deemed to be ‘manufacture’
for the purpose of this notification:-
(a) Crushing copra
and producing coconut oil and coconut oil cake.
(b) Converting timber logs
into timber sizers.
(c) Crushing rubble
into small metal pieces.
(d) Converting sodium silicate
into liquid silicate.
(e) Tyre-retreading.
(f) Cutting
granite or marble slabs into smaller pieces and polishing
them.
(g) Such other process
as may be notified by Government in this behalf.
19[(h)
conversion of rubber latex into centrifugal latex,
raw rubber sheet, ammoniated latex, crepe rubber,
crumb rubber, or any other item falling under entry
110 of the First Schedule to the Kerala General Sales
Tax Act, 1963 or treating the raw rubber in any form
with chemicals to form a compound of rubber by whatever
name called.]
20[(x) Industrial
units manufacturing the following items shall not
be eligible for the concessions under this notification:-
(a) Biscuits
(b) Cement paints
(c) Packing cases,
tea chests, plywoods, splints, veneers, wooden crates
and wooden cable drums
(d) Bricks and tiles]
21[Provided
that, existing units manufacturing biscuits which
undertook expansion, modernisation or diversification
on or after 1st January 1994 but prior
to 1st January 2000 shall be eligible for
the concession under this notification.]
12. The Industrial Units which have been set
up prior to the 1st April 1993 in pursuance
of notifications mentioned in the Schedule, and as
are entitled to claim any concession under any of
them, shall continue to enjoy such concessions whichever
is applicable in each case, notwithstanding that they
have been superseded by this notification, and any
proceedings pending or any application for concession
to be filed in pursuance of such notifications, shall
be deposed of in accordance with the provisions contained
in such notifications.
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18. Inserted
by S.R.O No.295/98, w.e.f. 1-4-1998.
19. Sub-clause
(h) added by S.R.O No.38/98 dated 15-1-1998, and
shall effect only from 15th January 1998,
in so far as it relates to treating of raw rubber
in any form with chemicals to form a compound
of rubber by whatever name called (as per notification
S.R.O No.491/98 dated 12-6-1998). It is also notified
that Sub-clause (h) shall have effect only from 15-1-1998
in so far as it relates to conversion of rubber latex
into centrifugal latex (As per S.R.O No.1067/98
dated 14-12-1998).
20. Sub-clause
(x) inserted by S.R.O No.404/94, w.e.f. 1-4-1994.
21. Proviso
inserted by S.R.O No.550/2000, w.e.f. 1-4-1994. Sales
Tax already collected by the units, shall be paid
over to Government and tax, if any, already paid shall
refunded at any circumstances. This notification is
subject to the provisions of notification issued in
G.O.(P) No.181/99/TD dated 31st December,
1999 and published as S.R.O No.1092/99.
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1.
G.O (MS) 74/80/TD 29-9-1980 969/80
42 21-10-1980
2.
“ 15/87/TD 7-2-1987 227/87
134 11-2-1987
3.G.O
(P) 94/89/TD 27-4-1989 654/89
396 27-4-1989
4.
“ 68/90/TD 31-3-1990 499/90
351 31-3-1990
5.
“ 47/90/TD 27-3-1990 554/90
391 9-4-1990
6.
“ 165/90/TD 27-11-1990 1609/90
1113 29-11-1990
7.
“ 6/91/TD 15-1-1991 80/91
72 17-1-1991
8.
“ 19/91/TD 21-2-1991 247/91
237 23-2-1991
9.
“ 70/92/TD 31-3-1992 367/92
407 23-2-1992
10.
“ 76/92/TD 31-3-1992 373/92
408 31-3-1992
11.
“ 97/92/TD 4-5-1992 521/92
543 5-5-1992
Explanatory
Note
(This does not form part of the notification, but
is intended to indicate its general purport) Government
have by notifications S.R.O No.969/1980 published
in the Kerala Gazette Extraordinary No.42 dated 21-10-1980
[G.O (MS) 74/80/TD dated 29-9-1980 [G.O
(P)
15/87/TD dated 7-2-1987]. SRO No.654/89 published
in the Kerala General Extraordinary No.396 dated 27-4-1989
[G.O (P) 94/89/TD dated 27-4-89]’SRO No.499/90 published
in the Kerala Gazette Extraordinary No.391 dated 9-4-1990
[G.O (P) 47/90/TD dated 27-3-1990] SRO No.1609/90
published in the Kerala Gazette Extraordinary No.1113
dated 29-11-1990 [G.O (P) 165/90/TD dated 27-11-1990]
SRO No.247/91 published in the Kerala Gazette Extraordinary
No.237 dated 23-2-1991 [G.O (P) 191/91/TD dated 31-3-1992],
SRO No.521/92 published in the Kerala Gazette Extraordinary
No.37 dated 31-3-1992, [G.O (P) 97/92/TD dated 4-5-1992]
announced various tax concessions under Section 10
of Kerala General Sales Tax Act in the Industrial
Sector. In lieu of all the above separate notifications,
Government have decided to issue a consolidated notification
incorporating all the tax concessions available to
the industrial sector in regard to General Sales Tax.
The above notification is intended to achieve this
object. [Notn. No. G.O (P) No. 155/93/TD,dated 3-11-1993
Ex.No. 1122 dated.4-11-1993].
S.R.O No.404/94:-
In exercise of the powers conferred by Section 10
of the Kerala General Sales Tax Act, 1963 (Act 15
of the 1963), the Government of Kerala having considered
it necessary in the public interest so to do, hereby
make the following amendment to the Notification G.O
(P) No.155/93/TD dated 3rd November 1994,
published as SRO No.1729/93 in the Kerala Gazette
Extraordinary No.1122 dated 4th November
1993, namely:-
In the said notification, after sub-clause (ix) of
Clause 11 the following shall be inserted, namely:-
“(x) Industrial units manufacturing the following
items shall not be eligible for the concessions under
this notification:-
(a) biscuits
(b) cement paints
(c) packing cases, tea chests, plywood,
splints, veneers, wooden crates and wooden cable drums
(d) bricks and tiles”
This
notification shall come into force on the 1st
day of April 1994.
Explanatory
Note
(This does not form part of the notification but is
intended to indicate its general purport.) In the
Budget Speech 1994, while announcing tax concessions
on biscuits manufactured by small scale industrial
units, cement paint and soft wood purchased for the
manufacture of packing cases, tea chest, plywood splints
and veneers it was also announced that tax exemption
now available for industrial units manufacturing these
items would not be available from 1-4-1994. The above
notification is intended to achieve this object. [Notn.
GO(P) No.49/94/TD dated.30-3-1994.]
This
notification shall come into force on the 1st
day of January 1994.
S.R.O.
No.170/95: -In exercise of the powers conferred
by Section 10 of the Kerala General Sales Tax Act,
1963 (15 of 1963) Government of Kerala, having considered
it necessary in the public interest so to do, hereby
make the following amendment to the Notification III
issued under GO (P) No.155/93/TD dated 3rd
November 1993 and published as SRO No.1729/93 in K.G.Ex.No.112
dated.4th November 1993 namely:-
AMENDMENT
In the said notification, after Clause 6, the following
Clause shall be inserted namely:-
“6A.
In the case of large scale industrial units started
production after 23rd September 1991 and
which purchase coconut or copra for producing coconut
oil and coconut oil cake within the State, there shall
be a reduction in respect of the tax payable by such
units under the Kerala General Sales Tax Act, 1963
on the turnover of coconut or copra purchased and
used for production of coconut oil and coconut oil
cake from 3% or a period of 7 years from the date
of commencement of commercial production subject to
the condition that the reduction in purchase tax shall
be applicable to such quantity of oil produced by
them that is sold outside the State of Kerala and
that the total of such concession availed of by a
unit shall not exceed 100% of the fixed capital investment
of the unit.”
Explanatory
Note
(This does not form part of the notification but is
intended to indicate its general purport.) For the
development and promotion of the oil crushing industries
in large scale sector in the State, the Government
of Kerala have decided to give a reduction in the
rate of tax on coconut or copra purchased by large
scale oil mills/oil milling units from 3% to 1% based
on the industrial policy declared by the Government.
The notification is intended to achieve the above
object.
S.R.O No. 276/95: -In exercise
of the powers conferred by Section 10 of the Kerala
General Sales Tax Act, 1963 (15 of 1963) Government
of Kerala, having considered if necessary in the public
interest so to do, hereby make the following amendment
to the notification III issued GO (P) No.155/93/TD
dated 3rd November 1993 published as SRO
No.1729/93 in Kerala Gazette Extraordinary No.1122
dated 4th November 1993, namely:-
AMENDMENT
In the said Notification in sub-clause (iv) of Clause
10, the words “and central sales tax” shall be omitted.
Explanatory
Note
(This does not form part of the notification but is
intended to indicate its general purport.) The central
sales tax concession now available to existing medium
and large scale industries which undertake expansion,
modernisation or diversification is calculated at
the rate of 2% and there is no exemption from Central
Sales Tax in sub-clause (iv) medium and large scale
industrial units which undertake expansion etc., the
aggregate exemption in respect of sales tax, purchase
tax, surcharge and central sales tax shall not exceed
100% of fixed capital investment. Since there is no
exemption for Central Sales Tax it has to be deleted
from the notification. The above notification is intended
to achieve this object.
S.R.O
No. 995/95:- In exercise of the powers
conferred by Section 10 of the Kerala General Sales
Tax Act, 1963 (15 of 1963), the Government of Kerala
having considered it necessary in the public interest
so to do, hereby order that exemption from payment
of sales tax shall be given for a period of 7 years
from the date of commercial production without any
monitoring limit, to industrial units set up in Electronic
Technology Park-Kerala (TECHNOPARK) and make the following
amendments to notification GO (P) No.155/93/TD dated,
3rd November, 1993 published under SRO
No.1729/93 in the K.G.Ex.No.1122 dated 4th
November 1993 namely:-
AMENDMENT
In the said Notification after sub-clause (viii) of
Clause 10, the following sub-clause shall be inserted
namely:-
“(ix) the conditions set out in Sub-clauses (i) to
(vii) above shall not be applicable to industrial
units set up in “TECHNOPARK”. In the case of these
units exemption will be given for a period of seven
years from the date of commencement of commercial
production without any monetary limit”.
The Notification shall come into force immediately.
S.R.O
No. 178/96:-
In exercise of the powers conferred by Section 10
of the Kerala General Sales Tax Act, 1963 (15 of 1963),
the Government of Kerala having considered it necessary
in the public interest so to do, hereby make the following
amendment to the Notification issued under GO (P)
No.155/93/TD dated, 3rd November, 1993
published under SRO No.1729/93 in the K.G.Ex.No.1122
dated 4th November 1993 namely:-
AMENDMENT
In the said notification, (1) in item (i) of clause
II, for the words “registered with the Department
of Industries and Commerce as an Industrial Unit”,
the following shall be substituted, namely:-
“Certified as such by the Director of Industries and
Commerce in the case of small Scale Industrial Units
and by the Kerala State Industrial Development Corporation
in the case of Medium or large Scale Industrial Unit.
(2) after item (i), the following note shall be added,
namely:-
Note:- Medium or Large Scale Industrial Units set
up prior to the 1st day of April, 1993
and governed by notification GO (P) 94/89/TD dated
27th April, 1989 published as S.R.O No.654/89
in the Kerala Gazette Extraordinary No.396 dated 27th
April 1989 and those set up after the 1st
day of April, 1993 and governed by notification GO
(P) No.155/93/TD dated 4th November 1993
which were not able to avail of the concession of
Industries and Commerce, the exemption shall be available
for a period contemplated therein for the reason that
they were not registered with the Director of 5 or
7 years the date of actual availment of the exemption,
subject to the monetary limit applicable. The revised
certificate in such cases shall be issued by the Secretary;
Board of Revenue (Taxes), Thiruvananthapuram, on application
by the Units.
Sales Tax already collected from such units shall
be paid over to Government and any tax already paid
over to Government shall not be refunded under any
circumstances.
This amendment shall be deemed to have come into force
with effect from the 1st day of January,
1994.
Explanatory
Note
(This does not form part of the notification but is
intended to indicate its general purport.) In explanation
(1) to Notification SRO 654/89 “new industrial unit”,
was defined to mean a Large or Medium undertaking
set up on or after 1st April, 1989 and
registered with the Department of Industries and Commerce
as an industrial Units are not registered with the
Director of Industries and Commerce. So compliance
with the above condition was rendered impossible.
Some of such industrial units were prevented from
availing of the exemption granted as per the above
Notifications to ensure that no unit suffers as result
of the condition which is impossible of compliance
Government consider that such units which were prevented
from availing of the concession should be allowed
to avail of the concession respectively from the date
from which they could avail of the exemption for five
or seven years as the case may be, subject to the
monetary limit notified in the notification which
applies to each case. This notification is intended
to achieve the above object.
