S.R.O No.405/94
S.R.O No.504/95
S.R.O No.25/98
S.R.O No.748/98
S.R.O No.1095/99

 

 

 

K.G.S.T NOTIFICATION

  
 

   NOTIFICATIONS CLASSIFYING PACKING MATERIALS

S.R.O No.405/94:-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 hereby notify the goods mentioned below as packing materials for the purpose of the said entry, namely:  

1.      Bituminised materials used in packing of goods.

2.      Bottles made of glass or any other materials.

3.      Carton, Boxes, Cones, Cylinders or tubes made of paper, corrugated paper or cardboard paper, labels, paper cuttings.

4.      Cellophane tapes

5.      Empty tins, Barrels and Drums

6.      Jute Hessian cloth

7.      Jute Twine

8.      Packing cases including planks, rafters, battens which assembled together form packing case

9.      Palm leaf mats

10.  Paper gum tapes 

11.  Pilfer proof caps

12.  Plastic tapes

13.  Polythene (Plastic)-tins, tubings, bags and covers of all sizes and varieties.

14.  Tin containers and tin seals

15.  Rubber bands

16.  Wood wool.

This notification shall be deemed to have come into force with effect from the 1st January 1994 April 1994 with regard to polythene tubings.

Explanatory Note

            (This does not form part of the notification but is intended to indicate its general purport.) By notification issued under S.R.O 375/92 the items eligible to be treated as packing materials for the purpose of entry 91 of first schedule to Kerala General Sales Tax Act was notified. This notification was superseded by notification issued under S.R.O 1728/93 which came into effect on the 1st day of January, 1994. In this notification the packing materials were omitted to be included. These items have to be notified as packing materials with effect from 1-1-1994. In the Budget Speech 1994 it was announced that polythene tubings will be treated as packing materials for the purpose of entry 91 of the First Schedule to Kerala General Sales Tax Act. The above notification is intended to achieve these objects. [Notn. GO(P) No.50/94/TD dated.30-3-1994.]

S.R.O No.504/95

S.R.O No.25/98


   S.R.O No.748/98:-In exercise of the powers conferred by entry 91 of the First Schedule to the Kerala General Sales Tax Act, 1963, (Act 15 of 1963), the Government of Kerala hereby make the following amendment to the notification issued in GO (P) No.50/94/TD dated 30th March 1994 and published as SRO No.405/94 in the Kerala Gazette Extraordinary No.291 dated. 30th March 1994, namely:-

AMENDMENT

In the said notification after serial number 16 and the entries against it the following serial number and entries shall be inserted, namely:-

“17 Disposable cups, bowls and ice cream cups

18 Plastic containers”

Explanatory Note

            (This does not from part of the notification but is intended to indicate its general purport) Government have decided to include disposable cups, bowls, ice cream cups and plastic containers along with packing materials listed in notification published as SRO No.405/94). This above notification is intended to achieve this object.[GO (P) No.121/98/TD dated 25-8-1998]

   S.R.O No:1095/99- In exercise of the powers conferred by entry 102 the first Schedule to the Kerala General Sales Tax Act, 1963 (Act 15 of 1963) the Government of Kerala hereby notify the goods mentioned below as packing materials for the purpose of the said entry, namely:-

  1. Bituminised materials used in packing of goods.
  2. Bottles made of glass or any other materials.
  3. Carton, boxes, cones, cylinders or tubes made of Paper, corrugated paper or card board paper, labels, paper cuttings
  4. Cellophane tapes.
  5. Empty tins, barrels and drums.
  6. Jute Hessian cloth
  7. Jute Twine including jute yarn.
  8. Packing cases including planks, rafters, battens which assembled together from packing case.
  9. Palm leaf mates.
  10. Paper gum tapes
  11. Pilfer proof caps.
  12. Plastic tapes and metal clips.
  13. Polythene (Plastic)-tins, tubings, bags and covers of all sizes and varieties.
  14. Tin containers and tin seals
  15. Rubber bands
  16. Wood wool
  17. Disposable cups, bowls and ice cream cups
  18. Plastic containers

Explanatory Note

            (This does not form part of the notification but is intended to indicate its general purport.) As per entry 103 of the First Schedule to the Kerala General Sales Tax Act, 1963 Government have to notify the packing materials covered by the said entry. This notification is intended to achieve the above object.[GO (P) No.184/99/TD dated.31-12-1999]