| | Subject |
| 1 | Hook and Loop Tape Fasteners is exempted from Tax |
| 2 | Vibrating Sauna Belt is taxable @ 13.5% |
| 3 | Maize Poha is taxable at the rate of 14.5% by virtue of Entry 103 of S.R.O No. 82/2006. |
| 4 | Burger falls within the meaning of cooked food |
| 5 | Taxable turnover includes interest paid on capital fund used to acquire capital machinery, excludes wages paid to managing partner, value of depreciation should not be deducted |
| 1 | Rate of tax of Multimedia Speaker, Scanner, MP3 Player, Web Camera, Sound Card and DVD Writer |
| 2 | M-Sand obtained as a bye - product on shaping the granite metals produced in a compounded crusher unit by using a separate machine installed is exempted or not U/s 8(b) |
| 3 | Rate of tax of Thermistors and Thermostats |
| 4 | Rate of tax of Plastic Sewage Water Storage Tank bearing HSN 3925.10.00 |
| 5 | Rate of tax of four Prong Set and Drain Bag |
| 6 | Rate of Extraneal Peritoneal Dialysis Solution |
| 7 | Fumigation services and tax liability under the KVAT Act |
| 8 | Rate of tax of rough cast iron articles |
| 9 | ERRATA TO THE CLARIFICATION ORDER No.C3/15106/10/CT DATED 19/4/2011 - works contracts awarded by the Government of Kerala, Kerala Water Authority or Local Authorities |
| 10 | Rate of tax of Concrete Cover Blocks |
| 11 | Tax liability on clearing and forwarding services |
| 12 | Rate of tax of Cement paving blocks, Cement tiles and Cobbles |
| 13 | Eligibility to pay tax at compounded rates as provided in sub-clause (i) of clause (c) of section 8 of the KVAT Act, 2003 |
| 14 | Whether VAT payable on compounding basis on bakery products and cooked food |
| 15 | Interstate works contract and liability to deduct tax at source |
| 16 | paper tubes once used is taxable @ 4% by virtue of Entry 96(1) of the Third Schedule |
| 17 | Rate of tax on Machinery spares scrap, Aircraft spares scrap, Aluminium scrap, Electronics scrap, Diesel engine driven generator scrap and petrol engine trolley scrap |
| 19 | Rate of tax on Banarice which is a mixture of banana powder and rice powder would be taxable at the rate of 12.5% (13.5% w.e.f. 1/4/2012) |
| 20 | Air bubble film rolls are taxable @ 12.5% (13.5% from 01-04-2012) |
| 21 | PVC Sheet Laminated is taxable @4% (@5% from 01-04-2012 |
| 22 | Gas R-22 & Gas R-134A are taxable at 4% (5% w.e.f 1/4/2012) |
| 23 | Chemically treated rubber wood panels/boards taxable at the rate of 4% (5% w.e.f. 1/4/2012) |
| 24 | The commodity Polyol is taxable at the rate of 4% (5% from 01/04/2012) |
| 25 | Mispa Nano, Mispa Plus, Mispa Uriskan - 100, Mispa Uno, Mispa Clog, Mispa-i, BC - 3000 Plus, Biolis 24i and i-Smart 30 Analyzer are taxable at the rate of 4% (5% from 01/04/2012) |
| 26 | Commodities LINEA and LinoLED 14W 2FT-Linear LED Battens are taxable @ 5% |
| 27 | Commodity Margarine is taxable @ 13.5% |
| 28 | Raising invoices or purchase using C-Forms for items supplied as free gifts is punishable |
| 29 | Dressed, bleached and worked hair which is not sold as such but which is fixed to a base and used in hair fixing is taxable @ 13.5% |
| 30 | PP Fishing Rope is exempted |
| 31 | Thotty is exempted |
| 32 | Multimedia Speaker / Computer Speaker is taxable @ 5% |
| 33 | PVC Door Mat (pieces) and PVC Mats (rolled) taxable @13.5% |
| 34 | IIM Kozhikode is liable to take out registration and to make TDS |
| 35 | Philips T5 Fluorescent Lamps is taxable @ 13.5% |
| 36 | Gas Ovens taxable @ 13.5%, spiral kneading machine, cake kneading machine, bread slicing machine, sheeter machine, moulder machine, vegetable cutting machine, meat mincing machine, sugar powdering machine and flour kneading machine used in bakeries taxable @ 5% |
| 37 | Liability to tax on Works Contract for Railways |
| 38 | GPS Vehicle Tracker GT06 is taxable @ 13.5% |
| 39 | Banana chips and Cassava chips of all kinds, branded or un-branded is taxable @ 5% |
| 40 | Outside State dealer carrying on business in Kerala is liable to take registration under KVAT Act 2003 |
| 41 | Aldrops of all kinds taxable @ 5% |
| 42 | Anodizing and powder coating is a composite works contract compoundable U/s 8 of KVAT Act, 2003 |
| 43 | Home UPS 850 VA, manufactured by M/s American Power Conversion Corporation (APC) with model number BI850SINE is taxable @ 5% |
| 44 | Musli Power X-tra is taxable @ 13.5% |
| 45 | Betel nut is taxable @ 13.5% |
| 1 | Application from M/s Prima Plastics Ltd., Muvattupuzha |
| 2 | Compounded rate of tax on Works
Contract |
| 3 | Providing Passive Infrastructure Services to Telecommunication operators and Tax Liability |
| 4 | Rate of tax on Biomass Gassifier |
| 5 | Rate of tax of Panel and Face
Plate |
| 6 | Tax Liability |
| 7 | Tax liability on Works Contract |
| 8 | Rate of Tax applicable to Metal Crushing Unit U/s 8(b) |
| 8 | Rate of tax of rough cast iron articles |
| 9 | Rate of tax of the commodity Agar – agar powder and strips |
| 10 | Rate of tax of Stainless Steel Pipes and Stainless Steel Pipes Fittings |
| 11 | Rate of tax of Plastic Handles
used in Plastic Bags |
| 12 | VAT paid on purchase of DEPB
License and Eligibility for set off |
| 13 | Whether Form No. 43 can be
issued against each Running Bill or only against the Final Bill |
| 14 | Applicability of Section 6(1A)(a) |
| 15 | Rate of tax on Scrapped Buses sold by KSRTC through auction |
| 17 | Tax Liability on Mobilization Advance received by a Contractor and Reduction of Turnover to the extent of tax included in the Turnover |
| 18 | Rate of tax on Base Oils |
| 19 | Rate of tax of Compact Fluorescent Lamps |
| 19 | Supply of Free Goods to Customers, Tax Implication and Billing |
| 20 | Rate of tax of Tiger Balm |
| 21 | Rate of Compounded Tax on Crusher Machine with Jaw size 55.88 x 22.86 cms |
| 22 | KVAT Act, 2003 – Clarification U/s 94 – Eligibility for Registration in the light of Section 16(2) of the Act |
| 23 | Is a dealer who started business in 2006- 2007 eligible to pay tax U/s 8(f) during 2008 - 2009 |
| 24 | Whether the turnover of Bullion can be compounded U/s 8(f) of the KVAT Act |
| 25 | Applicability of KVAT and Works Contract Tax on imported equipments |
| 26 | Rate of tax of the commodities Anna Vita and Anna Tone |
| 27 | Rate of tax of the commodities Natural Lypa & G-Malt |
| 28 | Rate of tax of the commodities Amstrong Lehyam & Dalia Massage Oil |
| 1 | Rate of tax on Dessicated Coconut Powder |
| 2 | Rate of Tax on Flavours and Aromatic
Compounds |
| 3 | Polypropylene Filament Yarn |
| 4 | Contract for construction of Air Defence Ship - Tax liability |
| 5 | Rate of Tax of Fiber Glass Molded Doors |
| 6 | Rate of Tax - Electric Furnaces/Ovens used for Industrial Heat Treatment, Electric Ovens used for Domestic purposes |
| 7 | Issue of Form H in the course of export – Clarification Declined |
| 8 | Sale to the Unit Situated in SEZ and
Eligibility for Exemption |
| 9 | Rate of tax of Equipments for General
Physical Exercise |
| 10 | Rate of tax of Blood Glucose Monitoring Meter & Blood Glucose Strips |
| 11 | Rate of tax of Orthopaedic Implants |
| 12 | Rate of tax of PVC Profile Panels / Sheets |
| 13 | Ground Handling Charges collected from
various Airlines and Turnover U/s 6(1)(c) |
| 14 | Rate of tax of Biscuits not
registered under the Trade Marks Act |
| 15 | Rate of tax of Milk-up |
| 16 | Rate of tax of Stainless Steel Fan Hooks |
| 17 | Rate of tax of PALMTEC |
| 18 | Service Tax and Tax Liability under KVAT Act, 2003 |
| 19 | Rate of tax on Sale of Used / Scrapped (un-serviceable) Plant and Machinery |
| 20 | Rate of tax on Sale of Unusable Lead Battery |
| 21 | Tax Liability on Inter-state purchase of Excavators for Own Use |
| 22 | Rate of tax of Flexographic Printing Ink |
| 23 | Rate of tax of Homeopathic Globules |
| 24 | Rate of tax of Biodiesel |
| 25 | Form 21J, Purchase Turnover and Extent of Refund |
| 26 | Rate of tax on tools working by hand, pneumatic, hydraulic or with self contained electric or non-electric motor |
| 1 | CRUNCHI PEP - UP ENERGY RICE - Taxable @4% |
| 2 | EXECUTION OF WORKS CONTRACT TO SEZ UNIT IS EXEMPTED IF SUPPORTED WITH FORM No.43 |
| 3 | SUB CONTRACT TURNOVER COVERED UNDER FORM 20H IS ELIGIBLE FOR EXEMPTION TO PRINCIPAL WHETHER SUB CONTRACTOR IS COMPOUNDED OR NOT. |
| 4 | SCRAP WATER METER - Taxable @4% |
| 5 | BISCUITS NOT SOLD UNDER REGISTERED BRAND NAME - Taxable @4% |
| 6 | FABRIC PROCESSING IS NOT EXIGIBLE TO TAX IF NO MATERIAL TRANSFER INVOLVED |
| 7 | MOVEMENT OF GOODS FROM MANUFACTURING STATE TO KERALA IN PURSUANCE OF A SALE IS AN INTER STATE SALE & MANUFACTURING STATE HAS JURISDICTION TO LEVY TAX |
| 8 | AGRO SHADE NET & HDPE WOVEN FABRICS - Taxable @12.5% |
| 9 | MASSAGE APPARATUS - Taxable @12.5% |
| 10 | ICE CREAM CONES -Taxable @4% |
| 11 | PHENOLIC IMPREGNATED PAPER -Taxable @4% |
| 12 | SUPPLY OF DRINKING WATER- Exempted |
| 13 | PAPER COVER- Taxable @4% |
| 14 | POWDER COATING- WORKS CONTRACT -Taxable 12.5% |
| 15 | SWEETS [UB BRANDED]MANUFACTURED LOCALLY-Taxable@4% |
| 16 | MEDICAMENTS - TAX RATE -CLARIFIED |
| 17 | Polyols (Resin) - Taxable@4%
Irostic (Polyurethane) - Taxable@4%
Tegostab (Surfactant)-Taxable 12.5% |
| 18 | Pathi, Dharapathi, Dharastand, Sirodhara Table- Taxable@4% |
| 19 | TAX LIABILITY- TURNOVER BELOW LIMIT |
| 20 | DISH ANTENNA- Taxable@4% |
| 21 | CHITIN & CHITOSAN- Taxable@4% |
| 22 | INPUT TAX ELIGIBILITY |
| 23 | PACKING BAGS MADE OUT OF NON-WOVEN FABRICS OF POLY PROPYLENE- Taxable@4% |
| 24 | FERRO SILICON-Taxable @4% |
| 1 | FRIED ROASTED OR SALTED CASHEW KERNELS - Taxable@12.5% |
| 2 | WATER BED - Taxable@12.5% |
| 3 | HAND MADE SAFETY MATCHES - Exempted |
| 4 | HIGH SEAS SALES SHOULD BE IN COMPLIANCE WITH EXIM POLICY |
| 5 | SCENTED SUPARI – Taxable@12.5% |
| 6 | NON-REJECTION OF RETURNS BY THE DEPARTMENT SHOWS THE ACCEPTANCE OF THE COMPOUNDING OPTION |
| 7 | SPINAL NEEDLE – Taxable@4% |
| 8 | SODIUM HEXAMET PHOSPHATE - Taxable@12.5% |
| 9 | AMINO RESINS - Taxable@4% |
| 10 | ALUMINIUM COMPOSITE PANEL - Taxable@12.5% |
| 11 | HEALTH MIX -Taxable@4% |
| 12 | PETROLEUM BITUMEN-Taxable@12.5%UP TO 30.6.06 |
| 13 | SNUFF-Taxable@12.5% |
| 14 | PLASTIC TABLE COVERS & TABLE MATS-Taxable@4% |
| 15 | VETERINARY MEDICINE-COMPOUNDING FORMULA |
| 16 | APPAM PODI, IDLI PODI, DOSA PODI-Taxable @4% |
| 17 | FABRICATION & ERECTION OF ROLLING SHUTTERS-Taxable @12.5%-NOT ELIGIBLE FOR COMPOUNDING. |
| 18 | VICKS BALM -Taxable @12.5%
VICCO TURMERIC CREAM-Taxable @12.5%
CHAVANAPRASAM-Taxable @4%
REVIVE & ALIVE[STARCH]-Taxable @4% |
| 19 | ALUMINIUM COMPOSITE PANEL-Taxable @12.5%
WALL PAPER-Taxable @4%
WALL PUTTY & PRIMERS-Taxable @12.5%
AIR BUBBLE FILM-Taxable @12.5% |
| 20 | PLASTIC CONTAINERS,TABLE WARES & KITCHENWARES-Taxable @4% |
| 21 | 10 GRAM GOLD RECTANGULAR BAR-TAXABLE @4%
GOLD COIN - TAXABLE @ 4% |
| 22 | TRANSFER OF METAL CRUSHER UNIT -NEW OWNER IS TO PAY COMPOUNDED TAX REMAINING PERIOD |
| 23 | X-RAY FILM-Taxable @ 12.5% |
| 24 | MOVEMENT OF GOODS FROM THE MANUFACTURING STATE TO KERALA IN PURSUANCE OF THE SALE IS INTERSTATE SALE FROM THE MANUFACTURING STATE. |
| 25 | SILICON STEEL CUTTING / CORE STAMPING / TRANSFORMER CORE -Taxable @12.5% |
| 26 | ADVANCE TAX IS ADJUSTABLE TOWARDS COMPOUNDED TAX. EXCESS IF ANY PAID CANNOT BE CARRIED FORWARD TO NEXT YEAR BUT CLAIMED AS REFUND |
| 27 | OLD USED BATTERY SCRAP -Taxable @12.5% |
| 28 | ELECTRICALLY CONTROLLED BIKE WITH BATTERY & AUTO START-Taxable@4% |
| 29 | WORKS CONTRACTOR OPTED COMPOUNDING IS ELIGIBLE FOR EXEMPTION FROM PAYMENT OF TAX ON THE RECEIPT FROM SEZ UNITS AGAINST FORM 43 |
| 30 | SPONGE SCRUBBER & SCOURING PADS OF ABRASIVE FIBRE / SYNTHETIC SPONGE -Taxable @12.5%
SCRUBBER & SCOURER OF STEEL / WOOL -Taxable @4% |
| 31 | FEATHER TOUCH - RED/YELLOW/BLACK-IRON OXIDE -Taxable @12.5% |
| 32 | FLEXIBLE SUN CONTROLLED FILM & PVC STICKERS -Taxable @4% |
| 33 | DIRECT SALE TO SEZ ALONE IS ELIGIBLE FOR EXEMPTION AGAINST FORM 43. A CONTRACTOR IS NOT ENTILED TO ISSUE FORM 43 ON THE PURCHASES. |
| 34 | STEAM INHALATOR - Taxable@4% |
| 35 | SYNTHETIC PERFUMERY COMPOUND /FLAVOURS /YARA YARA / CLOVE OIL -Taxable @4%
HANKY PERFUMERS /DIETHYL PHTHALATE /FOOD PRESERVATIVE LIQUID -Taxable @12.5% |
| 36 | PEBBLES /RUBBLES /GRAVELS /CRUSHED STONE EXCEPT PRODUCED BY MACHANISED CRUSHER -Taxable @4% |
| 37 | LADIES BAG & PURSES MADE OF COATED COTTON FABRICS-Taxable@12.5% |
| 38 | DEALERS WHO ARE DEALING WITH MEDICINE & DRUGS FALLING UNDER 3RD SCHEDULE ALONE CAN COLLECT TAX ON MRP |
| 39 | PURCHASE OF MACHINES AFTER 1.4.2005 IS NOT ELIGIBLE FOR CONCESSIONAL RATE |
| 40 | SUBCONTRACT TURNOVER WILL BE EXCLUDED FROM THE PRINCIPAL CONTRACTOR'S TURNOVER SUBJECT TO PRODUCTION OF FORM 20H |
| 41 | ONGOING CONTRACT AWARDED BY GOVERNMENT PRIOR TO 1.4.2005 CAN PAY COMPOUNDED TAX @2.3% UP TO 31.3.2007 AND THEREAFTER 4% |
| 42 | WORKS CONTRACT - LAW OF THE STATE -SITUS OF SALE |
| 43 | WORKS CONTRACT - LAW OF THE STATE -SITUS OF SALE |
| 1 | Implantable Injection Port - Taxable@12.5%
Cardiac Catheters & Stents Taxable@4% |
| 2 | PVC Casing and Capping - Taxable @4% |
| 3 | Milk Peda - Taxable @12.5% |
| 4 | Dhothies, Angavasthram, Neriyathu- Exempted |
| 5 | Acrylic Emulsion, Automotive Paint, Distemper, Epoxy Paint, PolyUrethane Paint Taxable@20%
All Other Paints - Taxable@12.5% |
| 6 | Spares of Refrigerators, Air
Conditioners, Washing Machines, - Taxable @20% |
| 7 | Applam and Pappad - Exempted |
| 8 | Galvanization Process Is Works Contract-Taxable@12.5% |
| 9 | Mini Lab with accessories
Taxable@12.5% |
| 10 | Seller shall collect Tax on Cess even if buyer is not doing direct marketing |
| 11 | Ethyl Vinyl Acetate Co polymer compound taxable at 4% |
| 12 | Rubber Tubes for LPG Stove Taxable@4% |
| 13 | VAT paid over and above 4% on the local purchase is eligible for refund if the goods send outside the state otherwise than by way of sale |
| 14 | COTTON, NYLON AND POLYESTER CLOTH BRASSIERS- Taxable@4% |
| 15 | Red Oxide and Black Oxide Taxable@12.5% |
| 16 | Principal Contractor Is Liable For 4% Compounded Tax If Sub Contractor Excersised Option For 4%. |
| 17 | Date Syrup Taxable at 12.5% |
| 18 | Roja Pakku Taxable @12.5% |
| 19 | Door Coir Mat with MS Wire Frame - Exempted |
| 20 | Parts Of Transformer- Taxable@12.5% |
| 21 | Nycil Prickly Heat Powder Taxable @12.5% |
| 22 | PVC Panels, Sections, Frames, Door Panels & Ceiling Panels Without Fabrication-- Taxable@4% |
| 23 | Squash, Fruit Juice, Fruit Pulp, Vegetable Juice & Other Non-Alcoholic Drinks- Taxable@12.5% |
| 24 | Surrendering Cst Registration And Not Holding Stock Of Goods Purchased Interstate – Eligible For 2% Compounding. |
| 25 | Sale Of Grown Up Poultry After Rearing Chicks Purchased Locally Tantamount To First Sale. |
| 26 | Sub Contractor Cannot Be Exempted Evenif Principal Contractor Pays Compounded Tax On Entire Contract. |
| 27 | Black Oxide And Yellow Oxide- Taxable@12.5% |
| 28 | Advertisement Materials Printed On Paper Or Pvc Sheets As Per The Specification Of Customer- Taxable@4% |
| 29 | Polyster Pigment Paste - Taxable@12.5% |
| 30 | Pvc Trim Without Any Fabrication- Taxable@4% |
| 31 | Compounding Jewellary -Calculation Of Tax Payable. |
| 32 | Paddy Seeds, Maize Seeds, Jowar Seeds, Manure Seeds- Exempted. |
| 33 | Sodium Tri Poly Phosphate - Taxable@12.5% |
| 34 | Ragitone - Taxable@12.5% |
| 35 | Oil Palm Fresh Fruit Bunches- Taxable@4 % |
| 36 | French Fries- Taxable@12.5% |
| 37 | French Fries - Taxable@12.5% |
| 38 | Supply Of Kitchen Cabinets-Not Eligible To Opt Compounding |
| 39 | Resin Bonded Bamboo Mats - Exempted |
| 40 | Computer Software Paper Licensce - Taxable @4% |
| 41 | Plastic Mat - Taxable @12.5% |
| 42 | GI or MS Cable Trays & MS Cable Duct Doors - Taxable @12.5% |
| 43 | M-Sand Is Commercially Different From Granite Metals |
| 44 | Banana Powder - Taxable@4% Ragivitta / Ragi Powder & Rice Banana - Taxable@12.5% |
| 45 | PVC Foot Valves & PVC Ball Valves - Taxable@4% |
| 46 | Input Tax Paid Goods Sold To Sez Is Eligible For Itc |
| 47 | Sunthetic Iron Oxide - Taxable@4% |
| 48 | Gold Coin - Taxable@4% |
| 49 | Poles Of Galvanized Iron Pipes - Taxable@4 % |
| 50 | Ujala Supreme & Ujala Stiff & Shine- Taxable@12.5% |
| 51 | Enamelled Utensils - Taxable@4%
Casseroles & Hylos - Taxable@12.5% |
| 52 | Printed Self Adhesive Plates, Sheets, Film - Taxable@4% |
| 53 | Roja Pakku - Taxable@12.5% |
| 54 | Steel Scrubber - Taxable@4% |
| 55 | RCC Spun Pipe - Taxable@4% |
| 56 | Elaneer IceCream- Taxable@12.5% |
| 57 | Spent Mustard Waste- Taxable@4% |
| 58 | Velvet Cloth - Exempted |
| 59 | Coconut Husk - Exempted |
| 60 | Orthopaedic Implants - Exempted |
| 61 | Synthetic Iron Oxide - Taxable@4% |
| 62 | Rubber Wood Standing Tree - Taxable@12.5% |
| 63 | Payment of Contract Amount With out deduction of TDS |
| 1 | Surabhi Medicated Soap Taxable @12.5%. |
| 2 | Halls Ayurvedic Tablets - Taxable @ 4%. |
| 3 | Plastic Tapes & BOPP Tapes are Packing Materials - Taxable@ 4%. |
| 4 | Plastic Pipe Fittings Taxable @4% PVC ball valve Taxable @12.5% |
| 5 | Kitchen Accessories Made Of Steel / Plastic Coated - Taxable @ 12.5%.
Pipes & Connectors - Taxable @4 %.
Screws, Nuts, Bolts, Taxable @4%. |
| 6 | Rate of tax of FAX Machine, Video Conferencing products etc |
| 7 | Dispersal Is A Chemical Mixture-Taxable @ 12.5%. |
| 8 | Latex Made Toy Baloons- Taxable @ 12.5%. |
| 9 | Coffee Powder, French Coffee, Coffee Drink -Taxable@12.5% |
| 10 | Sellar Shall Collect Tax On Cess Even If Buyer Is Not Doing Direct Manufacturing. |
| 11 | Artificial Teeth & Dental Fittings- Taxable @4%.
Prosthetic Devices Have Commercial Value. |
| 12 | Rain guard compound Taxable @12.5%. |
| 13 | Computer Ribbon, Catridges, Inkjet Cartridges, Disk Head Cleaning Kit- Taxable @4%.
Internal Battery For Ups- Taxable @12.5%. |
| 14 | Bed Protection sheetes made from fluff pulp Taxable @4% |
| 15 | Napkin for Babies - Taxable @4% |
| 16 | Super Glue - Taxable @12.5% |
| 17 | PVC Screw Plug - Taxable @12.5%. |
| 18 | Amonia in aqueous form - Taxable@4% |
| 19 | Home soda maker and Carbon dioxide - Taxable @4% |
| 20 | Sales Invoice Exceeds Rs. 500 Required the complete Address of Buyer |
| 21 | Decleration in form 25D to be furnished by Principal and 25E by agent |
| 22 | Towel, pillow cover and bed sheet - Taxable@4% |
| 23 | Banana Powder Taxable @12.5% |
| 24 | Sports Shoe With Canvas Upper and Plastic Sole Taxable@12.5% |
| 25 | Entry Tax paid is eligible for set off against the tax payable under Kerala Value Added Tax Act |
| 26 | Used And Discarded/ Damaged Scrap Batteries- Taxable @12.5%. |
| 27 | Di-Calcium Phosphate- Taxable @12.5% |
| 28 | 100% EOU Rendering Software Service & Web Service-Liable To Take Registration Under VAT |
| 29 | Plastic Water Tapes- Taxable @4%.
Plastic Flushing Cisterns, Toilet Seats, Bath Fittings- Taxable @12.5%. |
| 30 | Plastic Crates- Taxable @4%. |
| 31 | Vacutainer Systems - Taxable @4% |
| 32 | Fuel Used For Manufacturing- Eligible For Input Tax Credit.
Tea Waste - Taxable @4%. |
| 33 | Consultancy Charge-Part Of Taxable Turnover-If Included In The Agreement Executed. |
| 34 | Glass Fibre {Glass Wool}- Taxable @12.5%. |
| 35 | Fabrication & Supply Of Goods Against Form ‘D’ Is Inter State Transaction. |
| 36 | Sterilised Medical Grade Paper Reels, Pouches, & Bags- Taxable @12.5%. |
| 37 | Handloom Bed Sheet, Pillow Cover, Towels, Napkins And Mosquito Net-Taxable @4%. |
| 38 | Materials Made Of Alloy & Metals- Taxable @4%.
Alluminiun /Brass Articles, Nut, Bolt And Fastners- Taxable @4%.
Cutters {Tools}, Padlocks, Keys - Taxable @4%.
Filing Cabinet, Paper Trays Etc Of Base Metal- Taxable @4%.
Drawer Slides, Wardrobes & Window Fittings Of Iron & Steel - Taxable @4%.
Utensils Made Of Plastic, Aluminium, Iron, Steel, & Other Alloys- Taxable @4%.
Hinges- Taxable @12.5%.
Computer Systems, Accessories & Peripherals - Taxable @4%.
Nickel Articles Like Glass Shelf Support Spring Clip - Taxable @4%. |
| 39 | Tower Crane- Taxable @12.5%. |
| 40 | Mortein Mosquito Coil, Mat, Liquid, Electrically Operated Vaporisers, Gadgets, Mortein Insect Killer, Harpic, Lizol, Dettol- Taxable @12.5%.
Rat Killer- Taxable @4%. |
| 41 | Audio Cassettes, Recorded CDs, VCDs, DVDs- Taxable @4%. |
| 42 | All Out Mosquito Destroyer- Taxable @12.5%. |
| 43 | Borewell Compressor, Pump With Motor, Piston Pump- Taxable @4%.
Electric Motor- Taxable @12.5%. |
| 44 | Handloom Cloth &Sarees Made Of Manmade /Cotton Filaments With Kasavu Boarder- Exempted
Dothis & Sarees Of Natural Silk- Taxable @4%. |
| 45 | Stable Bleaching Powder- Taxable @4%. |
| 46 | Bath Fittings Like Cp Taps, Wall Mixer- Taxable @12.5%. |
| 47 | Tyres & Inner Tubes Used For Tractor- Taxable @4%.
Flaps- Taxable @12.5%. |
| 48 | Digital & Analogue Hearing Aids- Taxable @12.5%. |
| 49 | Calcium Carbonate With Hsn Code 2836.50.00- Taxable @4%.
With Hsn Code 3824.90.90- Taxable @12.5%. |
| 50 | Transaction Under The Style ‘Cash Against Gold Scheme’ Is Taxable |
| 51 | Hinges Made Of Stainless Steel And Other Metals- Taxable @12.5%. |
| 52 | Turnover Below Assessable Minimum- No Liability |
| 53 | Nylon, Or Steel Or, Polyester Scrubbers- Taxable @12.5%. |
| 54 | Germicidal Cleaning Liquid- Taxable @12.5%. |
| 55 | Oil Dispenser Used In Kitchen- Taxable @4%.
Cutlery Sets Of Stainless Steel- Taxable @4%.
Non-Stick Cookware Spares- Taxable @4%.
Cook ‘N’ Serve Ware Spares- Taxable @12.5%.
Melamine Ware- Taxable @12.5%.
Rubber Tubings For Lpg Stove- Taxable @12.5%.
Alluminium Rice Cooker- Taxable @12.5%. |
| 56 | Ortopaedic Implants- Taxable @12.5%. |
| 57 | Gold Compounding Scheme Presupposes Existence For 3 Years. |
| 58 | Iv & Drugs Administration Set / Canula / Blood Administration Set / Folys Catheter & Bags - Taxable @4%.
Spinal Needle, Cavafix / Certofix / Epidural Anesthesia Set, Disposable Ecg Electrodes- Taxable @12.5%. |
| 59 | Bath Fittings- Taxable @12.5%. |
| 60 | Dhathri Hair Oil - Taxable @4% |
| 61 | Video Conferencing Equipments-Taxable@ 12.5%
Multy Function Printer -Taxable@ 4% |
| 62 | Milk & Cream In Powder, Granules Or Other Solid Forms -Taxable@ 12.5%. Cream Seperated From Milk Sold In Pasty Or Liquid Form Without Sweetening -ExemptedMilk & Cream In Powder, Granules Or Other Solid Forms -Taxable@ 12.5%. Cream Seperated From Milk Sold In Pasty Or Liquid Form Without Sweetening -Exempted |
| 63 | Polyurethane Foam Sheet-Taxable@ 4% |
| 64 | Printer - Taxable@4% |
| 65 | Gum Paste - Taxable@ 12.5% |
| 66 | Roasted Coconut Paste -Taxable@ 12.5%
Ginger Paste, Garlic Paste, Ginger Garlic Paste, Tamerind Paste -Taxable@ 4%
Curry Mixes Spices Pastes-Taxable@ 12.5%
Easy Palappam -Taxable@ 4%
Banana Powder -Taxable@ 4%
Palappam Mix-Taxable@ 4%
Vattayappam Podi-Taxable@ 4%
Crunch Flakes-Taxable@ 12.5%
Instant Rice Ada Payasam Mix-Taxable@ 12.5%
Instant Palada Payasam Mix-Taxable@ 12.5%
Instant Semiya Payasam Mix-Taxable@ 12.5%
Instant Uppuma Mix-Taxable@ 12.5%
Instant Idiappam-Taxable@ 12.5%
Avalose Podi-Taxable@ 12.5%
Ragi Vita-Taxable@ 12.5%
Health Puttu Mix-Taxable@ 12.5%
Vegitable Pickles-Taxable@ 12.5%
Non- Vegitable Pickles-Taxable@ 4%
Chammanthi Podi Vegitable Pickles-Taxable@ 12.5%-
Paddy- Exempted |
| 67 | VSAT Terminals - Taxable@ 12.5% |
| 68 | Ventilator System & Accessories - Taxable@ 12.5% |
| 69 | Casted Raw Form Of Grills & Machinery Parts - Taxable@ 12.5% |
| 70 | Pre Paid Internet Access Coupon - Taxable@4% |
| 71 | Cement Concrete Tiles - Taxable @12.5% |
| 72 | Flat Reel, Flat Pouch, Heat Seal Bag And Green Supa Wrap Paper Made Of Medical Grade Paper - Taxable@ 4% |
| 73 | Hinges- Taxable@ 12.5%
Tower Bolt- Taxable@ 12.5%
Al Drops- Taxable@ 12.5%
Hooks & Eyes- Taxable@ 12.5%
Handle- Taxable@ 12.5%
Flush Door Locks- Taxable@4%
Rim Locks- Taxable@4%
Iron Curtain Wire- Taxable@4%
Iron Chatty- Taxable@ 12.5%
Iron Cup Hooks- Taxable@ 12.5%
Wire Mesh- Taxable@4%
Weld Mesh- Taxable@4%
Shovel- Exempted
M.S.Clamp For Fan Fittings- Taxable @ 12.5%
M.S.Door Clamp- Taxable@ 12.5%
G.I.Clamp- Taxable@ 12.5%
Dog Chain- Taxable@4%
Grinding Wheel- Taxable@ 12.5%
Iron Hasps & Staples- Taxable@ 12.5%
Cast Iron Well Pulley - Taxable@ 12.5%
PVC Cocks- Taxable@4%
PVC Valves- Taxable@4%
PVC Bib Cocks- Taxable@4%
PVC Pipe Brackets- Taxable@4%
PVC Door Bush- Taxable@4%
PVC Gratings- Taxable@4%
Bitumen Washer- Taxable@ 12.5%
Wax- TAXABLE@4% |
| 74 | Flexible Polythene Bags- Taxable@4% |
| 75 | Di Calcium Phosphate- Taxable@ 12.5% |
| 76 | Dryers For Agricultural Products- Taxable@4% |
| 77 | Sales to Units in SEZ – EXEMPTED |
| 78 | Purchase Tax Paid Will Reckoned For The Calculation Of Compounding Tax On Jewellary |
| 79 | Equipments For General Physical Exercise- Taxable@12.5% |
| 80 | Boilers, Thermic Fluid Heaters,& Hot Water Generators -- Taxable@12.5% |
| 81 | Payasam Mix - Taxable @12.5% |
| 82 | Medicine MRP Compounding Tax Calculation |
| 83 | Sitzbath And Maternity Mat- Taxable@12.5% |
| 84 | Flex Printing Is Manufacturing Process Eligible For ITC |
| 85 | Roll Up Insect Screen- Taxable@12.5% |
| 86 | Liquid Polish For Wooden Furniture- Taxable@12.5% |
| 87 | Wax Polish For Floor- Taxable@12.5% |
| 88 | Nycil Prickly Heat Powder- Taxable@12.5% |
| 89 | Compounded Cattle Feed-Exempted |
| 90 | Wire Brush & Putty Blade- Taxable@12.5% |
| 91 | Tower Bolt & Gate Hooks- Taxable@12.5% |
| 92 | Supply & Installation Of Sign Boards Is A Transfer In The Form Of Goods And Not Eligible For Compounding -- Taxable@12.5% |
| 93 | Ready Mix Concrete- Taxable@12.5% |
| 94 | Phenyle –Cleaning Preparation- Taxable@12.5% |
| 95 | Deepam Blue White-Laundry Brightner- Taxable@12.5% |
| 96 | Ujala Supreme & Ujala Stiff & Shine- Taxable@12.5% |
| 98 | Mosquito Repellants – Taxable@12.5%. |
| 99 | Stainless Steel Kitchen Sink – Taxable@12.5%. |
| 100 | Aluminium Sections- Taxable@4%. Aluminium Ladders &Frames- Taxable@12.5%. |
| 101 | Nut, Bolt & Screw Used As Motor Vehicle Spare-Taxable@12.5%. |
| 102 | Non-Skid, Stone-Tile, & Glass Tile Adhesive And Rainbow Tile Mate- Taxable@12.5%. |
| 103 | Metal Bangles-Taxable@4%. Hair Slides & Bows And Photo Album-Taxable@12.5%. |
| 104 | Socks - Taxable@4%. |
| 1 | Cement Concrete Tiles Taxable @12.5% |
| 2 | Duplicating Machine, Photocopying Machine, Reprographic Copies, And Other Apparatus For Obtaing Duplicate Copies And Acessories - Taxable @ 12.5%. |
| 3 | Digital Still Image Video Camera - Taxable @12.5% |
| 4 | Raw Rice Bran Obtained By Hulling Paddy Into Rice And Rice Bran - Exempted |
| 5 | White Oats - Taxable @ 12.5% |
| 6 | Electrical Goods and cables - Taxable |
| 7 | Discount on credit note is not allowable deduction |
| 8 | Coconut With Hsn Code 0801.09.20 - Taxable @4% |
| 9 | Coconut With Hsn Code 0801.09.20 - Taxable @4% |