Welcome to Kerala Commercial Taxes Department
VAT
VAT
The Official Website of the Commercial Taxes Department, Govt. Of Kerala
 
    Search

Clarification

  Year  
  Subject
1commodity SUPERTHERMOLAY3MM is taxable at the rate of 5%
3GI Galvanised Cable Trays would be taxable at the rate of 5%
4Full Input Tax Credit can be availed of in respect of goods which are purchased for sale to Central Police Canteen / Subsidiary Canteens
5Tax liability on purchase and sale of used and new Excavators would be determined as per Section 6(1)(d) of the Kerala Value Added Tax Act, 2003
6PVC Profile Panel / Sheets would be taxable at the rate of 5%
7Rubber Speed Hump, Rubber Column Fender and Wall Guard, Reflecting Road Stud, Rubber Wheel Stopper, LED Solar Stud and Traffic Cones made of plastic are taxable @ 5% and Convex Mirror made of polycarbonate, Fibre Glass Mesh, Hand rail and Tactile Indicator @ 14.5%
8Kitchen rack and kitchen stand made fully of plastic is taxable @ 5%
9mobile phone batteries sold separately is taxable @ 14.5%
10Double Horse brand Biriyani Kit is taxable @14.5%
11600 VA UPS with the name ‘Gold’ and the 2.5KVA UPS with the name ‘Neptune’ manufactured by M/s Whirlpool of India Ltd. are taxable @ 5%
12concessional rate of tax is not applicable for supplies of furnace oil, diesel oil and lubricants to vessels Sagar Sampada and Sagar Kanya of Shipping Corporation of India
13VORALAST GE 143 ISOCYANATE is taxable at 5%. (Aminoresins, phenolic resins, polyurethanes in primary forms under any trade/brand name)
14C3/23413/12/CT dated 28/11/2012 - Clarification on rate of tax of Musli Power X-tra vacated
15Kanni Pukayila is taxable @14.5%
1Hook and Loop Tape Fasteners is exempted from Tax
2Vibrating Sauna Belt is taxable @ 13.5%
3Maize Poha is taxable at the rate of 14.5% by virtue of Entry 103 of S.R.O No. 82/2006.
4Burger falls within the meaning of cooked food
5Taxable 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
6Manually operated Domestic Grinding Machine is taxable at the rate of 5%
7Toy Baby Chairs, Toy Baby Sets, Toy Baby Rockers/Riders having other descriptions such as Learners Toy Baby Chair or Baby Joy Ride is taxable at 14.5%
8Automatic Coir Spinning Machine, Coir Fiber Extraction Machine, Coir Fiber Cleaning/Willowing Machine and Motorised Traditional Coir Spinning Ratt is taxable @ 14.5%
9Sale of rubber to an industrial unit situated in a Special Economic Zone outside the State of Kerala and eligibility to set-off the input tax paid and eligibility to get refund
10Gram flour and Peas flour is taxable @ 5% and peas dhall @ 1%
11Vest-type plastic carry bags, including that of polypropylene is taxable @ 20%
12Margarine Assessments - Judgment of the Hon'ble High Court of Kerala in OT. Rev. No. 24 of 2010 dtd. 8/6/2010 should be relied upon
13Works Contract - No tax under Section 8 can be levied on a work on which no tax is payable under Section 6.
14commodity Manikins used for demonstrational purposes in medical education is exempted from Value Added Tax
15Inter-state sale of Natural Rubber – Exemption from payment of CST in the light of S.R.O.804/2008 & S.R.O. 753/2011 – implication of tax U/s 6(2)- clarified
16Works contracts involving transfer in the form of goods alone is not eligible for compounding
17Rate of tax of Margarine – Clarification order withdrawn as it is not maintainable U/s 94(4) of the Act since the Hon’ble High Court of Kerala has already rendered judgment on the subject matter
1Rate of tax of Multimedia Speaker, Scanner, MP3 Player, Web Camera, Sound Card and DVD Writer
2M-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)
3Rate of tax of Thermistors and Thermostats
4Rate of tax of Plastic Sewage Water Storage Tank bearing HSN 3925.10.00
5Rate of tax of four Prong Set and Drain Bag
6Rate of Extraneal Peritoneal Dialysis Solution
7Fumigation services and tax liability under the KVAT Act
8Rate of tax of rough cast iron articles
9ERRATA 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
10Rate of tax of Concrete Cover Blocks
11Tax liability on clearing and forwarding services
12Rate of tax of Cement paving blocks, Cement tiles and Cobbles
13Eligibility to pay tax at compounded rates as provided in sub-clause (i) of clause (c) of section 8 of the KVAT Act, 2003
14Whether VAT payable on compounding basis on bakery products and cooked food
15Interstate works contract and liability to deduct tax at source
16paper tubes once used is taxable @ 4% by virtue of Entry 96(1) of the Third Schedule
17Rate of tax on Machinery spares scrap, Aircraft spares scrap, Aluminium scrap, Electronics scrap, Diesel engine driven generator scrap and petrol engine trolley scrap
19Rate 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)
20Air bubble film rolls are taxable @ 12.5% (13.5% from 01-04-2012)
21PVC Sheet Laminated is taxable @4% (@5% from 01-04-2012
22Gas R-22 & Gas R-134A are taxable at 4% (5% w.e.f 1/4/2012)
23Chemically treated rubber wood panels/boards taxable at the rate of 4% (5% w.e.f. 1/4/2012)
24The commodity Polyol is taxable at the rate of 4% (5% from 01/04/2012)
25Mispa 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)
26Commodities LINEA and LinoLED 14W 2FT-Linear LED Battens are taxable @ 5%
27Commodity Margarine is taxable @ 13.5%
28Raising invoices or purchase using C-Forms for items supplied as free gifts is punishable
29Dressed, 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%
30PP Fishing Rope is exempted
31Thotty is exempted
32Multimedia Speaker / Computer Speaker is taxable @ 5%
33PVC Door Mat (pieces) and PVC Mats (rolled) taxable @13.5%
34IIM Kozhikode is liable to take out registration and to make TDS
35Philips T5 Fluorescent Lamps is taxable @ 13.5%
36Gas 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%
37Liability to tax on Works Contract for Railways
38GPS Vehicle Tracker GT06 is taxable @ 13.5%
39Banana chips and Cassava chips of all kinds, branded or un-branded is taxable @ 5%
40Outside State dealer carrying on business in Kerala is liable to take registration under KVAT Act 2003
41Aldrops of all kinds taxable @ 5%
42Anodizing and powder coating is a composite works contract compoundable U/s 8 of KVAT Act, 2003
43Home UPS 850 VA, manufactured by M/s American Power Conversion Corporation (APC) with model number BI850SINE is taxable @ 5%
44Musli Power X-tra is taxable @ 13.5%
45Betel nut is taxable @ 13.5%
1Application from M/s Prima Plastics Ltd., Muvattupuzha
2Compounded rate of tax on Works Contract
3Providing Passive Infrastructure Services to Telecommunication operators and Tax Liability
4Rate of tax on Biomass Gassifier
5Rate of tax of Panel and Face Plate
6Tax Liability
7Tax liability on Works Contract
8Rate of Tax applicable to Metal Crushing Unit U/s 8(b)
8Rate of tax of rough cast iron articles
9Rate of tax of the commodity Agar – agar powder and strips
10Rate of tax of Stainless Steel Pipes and Stainless Steel Pipes Fittings
11Rate of tax of Plastic Handles used in Plastic Bags
12VAT paid on purchase of DEPB License and Eligibility for set off
13Whether Form No. 43 can be issued against each Running Bill or only against the Final Bill
14Applicability of Section 6(1A)(a)
15Rate of tax on Scrapped Buses sold by KSRTC through auction
17Tax Liability on Mobilization Advance received by a Contractor and Reduction of Turnover to the extent of tax included in the Turnover
18Rate of tax on Base Oils
19Rate of tax of Compact Fluorescent Lamps
19Supply of Free Goods to Customers, Tax Implication and Billing
20Rate of tax of Tiger Balm
21Rate of Compounded Tax on Crusher Machine with Jaw size 55.88 x 22.86 cms
22KVAT Act, 2003 – Clarification U/s 94 – Eligibility for Registration in the light of Section 16(2) of the Act
23Is a dealer who started business in 2006- 2007 eligible to pay tax U/s 8(f) during 2008 - 2009
24Whether the turnover of Bullion can be compounded U/s 8(f) of the KVAT Act
25Applicability of KVAT and Works Contract Tax on imported equipments
25The commodity PVC Cards would be taxable at 4%
26Rate of tax of the commodities Anna Vita and Anna Tone
27Rate of tax of the commodities Natural Lypa & G-Malt
28Rate of tax of the commodities Amstrong Lehyam & Dalia Massage Oil
1Rate of tax on Dessicated Coconut Powder
2Rate of Tax on Flavours and Aromatic Compounds
3Polypropylene Filament Yarn
4Contract for construction of Air Defence Ship - Tax liability
5Rate of Tax of Fiber Glass Molded Doors
6Rate of Tax - Electric Furnaces/Ovens used for Industrial Heat Treatment, Electric Ovens used for Domestic purposes
7Issue of Form H in the course of export – Clarification Declined
8Sale to the Unit Situated in SEZ and Eligibility for Exemption
9Rate of tax of Equipments for General Physical Exercise
10Rate of tax of Blood Glucose Monitoring Meter & Blood Glucose Strips
11Rate of tax of Orthopaedic Implants
12Rate of tax of PVC Profile Panels / Sheets
13Ground Handling Charges collected from various Airlines and Turnover U/s 6(1)(c)
14Rate of tax of Biscuits not registered under the Trade Marks Act
15Rate of tax of Milk-up
16Rate of tax of Stainless Steel Fan Hooks
17Rate of tax of PALMTEC
18Service Tax and Tax Liability under KVAT Act, 2003
19Rate of tax on Sale of Used / Scrapped (un-serviceable) Plant and Machinery
20Rate of tax on Sale of Unusable Lead Battery
21Tax Liability on Inter-state purchase of Excavators for Own Use
22Rate of tax of Flexographic Printing Ink
23Rate of tax of Homeopathic Globules
24Rate of tax of Biodiesel
25Form 21J, Purchase Turnover and Extent of Refund
25Payment of tax U/s 8(e) is an option to be exercised by the dealer
26Rate of tax on tools working by hand, pneumatic, hydraulic or with self contained electric or non-electric motor
27the commodity Tamarind Seed Sharps is exempted from tax
28The commodity N. Butanol or Normal Isobutyl Alcohol is taxable at Revenue Neutral Rate
1CRUNCHI PEP - UP ENERGY RICE - Taxable @4%
2EXECUTION OF WORKS CONTRACT TO SEZ UNIT IS EXEMPTED IF SUPPORTED WITH FORM No.43
3SUB CONTRACT TURNOVER COVERED UNDER FORM 20H IS ELIGIBLE FOR EXEMPTION TO PRINCIPAL WHETHER SUB CONTRACTOR IS COMPOUNDED OR NOT.
4SCRAP WATER METER - Taxable @4%
5BISCUITS NOT SOLD UNDER REGISTERED BRAND NAME - Taxable @4%
6FABRIC PROCESSING IS NOT EXIGIBLE TO TAX IF NO MATERIAL TRANSFER INVOLVED
7MOVEMENT OF GOODS FROM MANUFACTURING STATE TO KERALA IN PURSUANCE OF A SALE IS AN INTER STATE SALE & MANUFACTURING STATE HAS JURISDICTION TO LEVY TAX
8AGRO SHADE NET & HDPE WOVEN FABRICS - Taxable @12.5%
9MASSAGE APPARATUS - Taxable @12.5%
10ICE CREAM CONES -Taxable @4%
11PHENOLIC IMPREGNATED PAPER -Taxable @4%
12SUPPLY OF DRINKING WATER- Exempted
13PAPER COVER- Taxable @4%
14POWDER COATING- WORKS CONTRACT -Taxable 12.5%
15SWEETS [UB BRANDED]MANUFACTURED LOCALLY-Taxable@4%
16MEDICAMENTS - TAX RATE -CLARIFIED
17Polyols (Resin) - Taxable@4% Irostic (Polyurethane) - Taxable@4% Tegostab (Surfactant)-Taxable 12.5%
18Pathi, Dharapathi, Dharastand, Sirodhara Table- Taxable@4%
19TAX LIABILITY- TURNOVER BELOW LIMIT
20DISH ANTENNA- Taxable@4%
21CHITIN & CHITOSAN- Taxable@4%
22INPUT TAX ELIGIBILITY
23PACKING BAGS MADE OUT OF NON-WOVEN FABRICS OF POLY PROPYLENE- Taxable@4%
24FERRO SILICON-Taxable @4%
1FRIED ROASTED OR SALTED CASHEW KERNELS - Taxable@12.5%
2WATER BED - Taxable@12.5%
3HAND MADE SAFETY MATCHES - Exempted
4HIGH SEAS SALES SHOULD BE IN COMPLIANCE WITH EXIM POLICY
5SCENTED SUPARI – Taxable@12.5%
6NON-REJECTION OF RETURNS BY THE DEPARTMENT SHOWS THE ACCEPTANCE OF THE COMPOUNDING OPTION
7SPINAL NEEDLE – Taxable@4%
8SODIUM HEXAMET PHOSPHATE - Taxable@12.5%
9AMINO RESINS - Taxable@4%
10ALUMINIUM COMPOSITE PANEL - Taxable@12.5%
11HEALTH MIX -Taxable@4%
12PETROLEUM BITUMEN-Taxable@12.5%UP TO 30.6.06
13SNUFF-Taxable@12.5%
14PLASTIC TABLE COVERS & TABLE MATS-Taxable@4%
15VETERINARY MEDICINE-COMPOUNDING FORMULA
16APPAM PODI, IDLI PODI, DOSA PODI-Taxable @4%
17FABRICATION & ERECTION OF ROLLING SHUTTERS-Taxable @12.5%-NOT ELIGIBLE FOR COMPOUNDING.
18VICKS BALM -Taxable @12.5% VICCO TURMERIC CREAM-Taxable @12.5% CHAVANAPRASAM-Taxable @4% REVIVE & ALIVE[STARCH]-Taxable @4%
19ALUMINIUM COMPOSITE PANEL-Taxable @12.5% WALL PAPER-Taxable @4% WALL PUTTY & PRIMERS-Taxable @12.5% AIR BUBBLE FILM-Taxable @12.5%
20PLASTIC CONTAINERS,TABLE WARES & KITCHENWARES-Taxable @4%
2110 GRAM GOLD RECTANGULAR BAR-TAXABLE @4% GOLD COIN - TAXABLE @ 4%
22TRANSFER OF METAL CRUSHER UNIT -NEW OWNER IS TO PAY COMPOUNDED TAX REMAINING PERIOD
23X-RAY FILM-Taxable @ 12.5%
24MOVEMENT OF GOODS FROM THE MANUFACTURING STATE TO KERALA IN PURSUANCE OF THE SALE IS INTERSTATE SALE FROM THE MANUFACTURING STATE.
25SILICON STEEL CUTTING / CORE STAMPING / TRANSFORMER CORE -Taxable @12.5%
26ADVANCE TAX IS ADJUSTABLE TOWARDS COMPOUNDED TAX. EXCESS IF ANY PAID CANNOT BE CARRIED FORWARD TO NEXT YEAR BUT CLAIMED AS REFUND
27OLD USED BATTERY SCRAP -Taxable @12.5%
28ELECTRICALLY CONTROLLED BIKE WITH BATTERY & AUTO START-Taxable@4%
29WORKS CONTRACTOR OPTED COMPOUNDING IS ELIGIBLE FOR EXEMPTION FROM PAYMENT OF TAX ON THE RECEIPT FROM SEZ UNITS AGAINST FORM 43
30SPONGE SCRUBBER & SCOURING PADS OF ABRASIVE FIBRE / SYNTHETIC SPONGE -Taxable @12.5% SCRUBBER & SCOURER OF STEEL / WOOL -Taxable @4%
31FEATHER TOUCH - RED/YELLOW/BLACK-IRON OXIDE -Taxable @12.5%
32FLEXIBLE SUN CONTROLLED FILM & PVC STICKERS -Taxable @4%
33DIRECT SALE TO SEZ ALONE IS ELIGIBLE FOR EXEMPTION AGAINST FORM 43. A CONTRACTOR IS NOT ENTILED TO ISSUE FORM 43 ON THE PURCHASES.
34STEAM INHALATOR - Taxable@4%
35SYNTHETIC PERFUMERY COMPOUND /FLAVOURS /YARA YARA / CLOVE OIL -Taxable @4% HANKY PERFUMERS /DIETHYL PHTHALATE /FOOD PRESERVATIVE LIQUID -Taxable @12.5%
36PEBBLES /RUBBLES /GRAVELS /CRUSHED STONE EXCEPT PRODUCED BY MACHANISED CRUSHER -Taxable @4%
37LADIES BAG & PURSES MADE OF COATED COTTON FABRICS-Taxable@12.5%
38DEALERS WHO ARE DEALING WITH MEDICINE & DRUGS FALLING UNDER 3RD SCHEDULE ALONE CAN COLLECT TAX ON MRP
39PURCHASE OF MACHINES AFTER 1.4.2005 IS NOT ELIGIBLE FOR CONCESSIONAL RATE
40SUBCONTRACT TURNOVER WILL BE EXCLUDED FROM THE PRINCIPAL CONTRACTOR'S TURNOVER SUBJECT TO PRODUCTION OF FORM 20H
41ONGOING CONTRACT AWARDED BY GOVERNMENT PRIOR TO 1.4.2005 CAN PAY COMPOUNDED TAX @2.3% UP TO 31.3.2007 AND THEREAFTER 4%
42WORKS CONTRACT - LAW OF THE STATE -SITUS OF SALE
43WORKS CONTRACT - LAW OF THE STATE -SITUS OF SALE
1Implantable Injection Port - Taxable@12.5% Cardiac Catheters & Stents Taxable@4%
2PVC Casing and Capping - Taxable @4%
3Milk Peda - Taxable @12.5%
4Dhothies, Angavasthram, Neriyathu- Exempted
5Acrylic Emulsion, Automotive Paint, Distemper, Epoxy Paint, PolyUrethane Paint Taxable@20% All Other Paints - Taxable@12.5%
6Spares of Refrigerators, Air Conditioners, Washing Machines, - Taxable @20%
7Applam and Pappad - Exempted
8Galvanization Process Is Works Contract-Taxable@12.5%
9Mini Lab with accessories Taxable@12.5%
10Seller shall collect Tax on Cess even if buyer is not doing direct marketing
11Ethyl Vinyl Acetate Co polymer compound taxable at 4%
12Rubber Tubes for LPG Stove Taxable@4%
13VAT 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
14COTTON, NYLON AND POLYESTER CLOTH BRASSIERS- Taxable@4%
15Red Oxide and Black Oxide Taxable@12.5%
16Principal Contractor Is Liable For 4% Compounded Tax If Sub Contractor Excersised Option For 4%.
17Date Syrup Taxable at 12.5%
18Roja Pakku Taxable @12.5%
19Door Coir Mat with MS Wire Frame - Exempted
20Parts Of Transformer- Taxable@12.5%
21Nycil Prickly Heat Powder Taxable @12.5%
22PVC Panels, Sections, Frames, Door Panels & Ceiling Panels Without Fabrication-- Taxable@4%
23Squash, Fruit Juice, Fruit Pulp, Vegetable Juice & Other Non-Alcoholic Drinks- Taxable@12.5%
24Surrendering Cst Registration And Not Holding Stock Of Goods Purchased Interstate – Eligible For 2% Compounding.
25Sale Of Grown Up Poultry After Rearing Chicks Purchased Locally Tantamount To First Sale.
26Sub Contractor Cannot Be Exempted Evenif Principal Contractor Pays Compounded Tax On Entire Contract.
27Black Oxide And Yellow Oxide- Taxable@12.5%
28Advertisement Materials Printed On Paper Or Pvc Sheets As Per The Specification Of Customer- Taxable@4%
29Polyster Pigment Paste - Taxable@12.5%
30Pvc Trim Without Any Fabrication- Taxable@4%
31Compounding Jewellary -Calculation Of Tax Payable.
32Paddy Seeds, Maize Seeds, Jowar Seeds, Manure Seeds- Exempted.
33Sodium Tri Poly Phosphate - Taxable@12.5%
34Ragitone - Taxable@12.5%
35Oil Palm Fresh Fruit Bunches- Taxable@4 %
36French Fries- Taxable@12.5%
37French Fries - Taxable@12.5%
38Supply Of Kitchen Cabinets-Not Eligible To Opt Compounding
39Resin Bonded Bamboo Mats - Exempted
40Computer Software Paper Licensce - Taxable @4%
41Plastic Mat - Taxable @12.5%
42GI or MS Cable Trays & MS Cable Duct Doors - Taxable @12.5%
43M-Sand Is Commercially Different From Granite Metals
44Banana Powder - Taxable@4% Ragivitta / Ragi Powder & Rice Banana - Taxable@12.5%
45PVC Foot Valves & PVC Ball Valves - Taxable@4%
46Input Tax Paid Goods Sold To Sez Is Eligible For Itc
47Sunthetic Iron Oxide - Taxable@4%
48Gold Coin - Taxable@4%
49Poles Of Galvanized Iron Pipes - Taxable@4 %
50Ujala Supreme & Ujala Stiff & Shine- Taxable@12.5%
51Enamelled Utensils - Taxable@4% Casseroles & Hylos - Taxable@12.5%
52Printed Self Adhesive Plates, Sheets, Film - Taxable@4%
53Roja Pakku - Taxable@12.5%
54Steel Scrubber - Taxable@4%
55RCC Spun Pipe - Taxable@4%
56Elaneer IceCream- Taxable@12.5%
57Spent Mustard Waste- Taxable@4%
58Velvet Cloth - Exempted
59Coconut Husk - Exempted
60Orthopaedic Implants - Exempted
61Synthetic Iron Oxide - Taxable@4%
62Rubber Wood Standing Tree - Taxable@12.5%
63Payment of Contract Amount With out deduction of TDS
1Surabhi Medicated Soap Taxable @12.5%.
2Halls Ayurvedic Tablets - Taxable @ 4%.
3Plastic Tapes & BOPP Tapes are Packing Materials - Taxable@ 4%.
4Plastic Pipe Fittings Taxable @4% PVC ball valve Taxable @12.5%
5Kitchen Accessories Made Of Steel / Plastic Coated - Taxable @ 12.5%. Pipes & Connectors - Taxable @4 %. Screws, Nuts, Bolts, Taxable @4%.
6Rate of tax of FAX Machine, Video Conferencing products etc
7Dispersal Is A Chemical Mixture-Taxable @ 12.5%.
8Latex Made Toy Baloons- Taxable @ 12.5%.
9Coffee Powder, French Coffee, Coffee Drink -Taxable@12.5%
10Sellar Shall Collect Tax On Cess Even If Buyer Is Not Doing Direct Manufacturing.
11Artificial Teeth & Dental Fittings- Taxable @4%. Prosthetic Devices Have Commercial Value.
12Rain guard compound Taxable @12.5%.
13Computer Ribbon, Catridges, Inkjet Cartridges, Disk Head Cleaning Kit- Taxable @4%. Internal Battery For Ups- Taxable @12.5%.
14Bed Protection sheetes made from fluff pulp Taxable @4%
15Napkin for Babies - Taxable @4%
16Super Glue - Taxable @12.5%
17PVC Screw Plug - Taxable @12.5%.
18Amonia in aqueous form - Taxable@4%
19Home soda maker and Carbon dioxide - Taxable @4%
20Sales Invoice Exceeds Rs. 500 Required the complete Address of Buyer
21Decleration in form 25D to be furnished by Principal and 25E by agent
22Towel, pillow cover and bed sheet - Taxable@4%
23Banana Powder Taxable @12.5%
24Sports Shoe With Canvas Upper and Plastic Sole Taxable@12.5%
25Entry Tax paid is eligible for set off against the tax payable under Kerala Value Added Tax Act
26Used And Discarded/ Damaged Scrap Batteries- Taxable @12.5%.
27Di-Calcium Phosphate- Taxable @12.5%
28100% EOU Rendering Software Service & Web Service-Liable To Take Registration Under VAT
29Plastic Water Tapes- Taxable @4%. Plastic Flushing Cisterns, Toilet Seats, Bath Fittings- Taxable @12.5%.
30Plastic Crates- Taxable @4%.
31Vacutainer Systems - Taxable @4%
32Fuel Used For Manufacturing- Eligible For Input Tax Credit. Tea Waste - Taxable @4%.
33Consultancy Charge-Part Of Taxable Turnover-If Included In The Agreement Executed.
34Glass Fibre {Glass Wool}- Taxable @12.5%.
35Fabrication & Supply Of Goods Against Form ‘D’ Is Inter State Transaction.
36Sterilised Medical Grade Paper Reels, Pouches, & Bags- Taxable @12.5%.
37Handloom Bed Sheet, Pillow Cover, Towels, Napkins And Mosquito Net-Taxable @4%.
38Materials 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%.
39Tower Crane- Taxable @12.5%.
40Mortein Mosquito Coil, Mat, Liquid, Electrically Operated Vaporisers, Gadgets, Mortein Insect Killer, Harpic, Lizol, Dettol- Taxable @12.5%. Rat Killer- Taxable @4%.
41Audio Cassettes, Recorded CDs, VCDs, DVDs- Taxable @4%.
42All Out Mosquito Destroyer- Taxable @12.5%.
43Borewell Compressor, Pump With Motor, Piston Pump- Taxable @4%. Electric Motor- Taxable @12.5%.
44Handloom Cloth &Sarees Made Of Manmade /Cotton Filaments With Kasavu Boarder- Exempted Dothis & Sarees Of Natural Silk- Taxable @4%.
45Stable Bleaching Powder- Taxable @4%.
46Bath Fittings Like Cp Taps, Wall Mixer- Taxable @12.5%.
47Tyres & Inner Tubes Used For Tractor- Taxable @4%. Flaps- Taxable @12.5%.
48Digital & Analogue Hearing Aids- Taxable @12.5%.
49Calcium Carbonate With Hsn Code 2836.50.00- Taxable @4%. With Hsn Code 3824.90.90- Taxable @12.5%.
50Transaction Under The Style ‘Cash Against Gold Scheme’ Is Taxable
51Hinges Made Of Stainless Steel And Other Metals- Taxable @12.5%.
52Turnover Below Assessable Minimum- No Liability
53Nylon, Or Steel Or, Polyester Scrubbers- Taxable @12.5%.
54Germicidal Cleaning Liquid- Taxable @12.5%.
55Oil 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%.
56Ortopaedic Implants- Taxable @12.5%.
57Gold Compounding Scheme Presupposes Existence For 3 Years.
58Iv & 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%.
59Bath Fittings- Taxable @12.5%.
60Dhathri Hair Oil - Taxable @4%
61Video Conferencing Equipments-Taxable@ 12.5% Multy Function Printer -Taxable@ 4%
62Milk & 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
63Polyurethane Foam Sheet-Taxable@ 4%
64Printer - Taxable@4%
65Gum Paste - Taxable@ 12.5%
66Roasted 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
67VSAT Terminals - Taxable@ 12.5%
68Ventilator System & Accessories - Taxable@ 12.5%
69Casted Raw Form Of Grills & Machinery Parts - Taxable@ 12.5%
70Pre Paid Internet Access Coupon - Taxable@4%
71Cement Concrete Tiles - Taxable @12.5%
72Flat Reel, Flat Pouch, Heat Seal Bag And Green Supa Wrap Paper Made Of Medical Grade Paper - Taxable@ 4%
73Hinges- 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%
74Flexible Polythene Bags- Taxable@4%
75Di Calcium Phosphate- Taxable@ 12.5%
76Dryers For Agricultural Products- Taxable@4%
77Sales to Units in SEZ – EXEMPTED
78Purchase Tax Paid Will Reckoned For The Calculation Of Compounding Tax On Jewellary
79Equipments For General Physical Exercise- Taxable@12.5%
80Boilers, Thermic Fluid Heaters,& Hot Water Generators -- Taxable@12.5%
81Payasam Mix - Taxable @12.5%
82Medicine MRP Compounding Tax Calculation
83Sitzbath And Maternity Mat- Taxable@12.5%
84Flex Printing Is Manufacturing Process Eligible For ITC
85Roll Up Insect Screen- Taxable@12.5%
86Liquid Polish For Wooden Furniture- Taxable@12.5%
87Wax Polish For Floor- Taxable@12.5%
88Nycil Prickly Heat Powder- Taxable@12.5%
89Compounded Cattle Feed-Exempted
90Wire Brush & Putty Blade- Taxable@12.5%
91Tower Bolt & Gate Hooks- Taxable@12.5%
92Supply & Installation Of Sign Boards Is A Transfer In The Form Of Goods And Not Eligible For Compounding -- Taxable@12.5%
93Ready Mix Concrete- Taxable@12.5%
94Phenyle –Cleaning Preparation- Taxable@12.5%
95Deepam Blue White-Laundry Brightner- Taxable@12.5%
96Ujala Supreme & Ujala Stiff & Shine- Taxable@12.5%
98Mosquito Repellants – Taxable@12.5%.
99Stainless Steel Kitchen Sink – Taxable@12.5%.
100Aluminium Sections- Taxable@4%. Aluminium Ladders &Frames- Taxable@12.5%.
101Nut, Bolt & Screw Used As Motor Vehicle Spare-Taxable@12.5%.
102Non-Skid, Stone-Tile, & Glass Tile Adhesive And Rainbow Tile Mate- Taxable@12.5%.
103Metal Bangles-Taxable@4%. Hair Slides & Bows And Photo Album-Taxable@12.5%.
104Socks - Taxable@4%.
1Cement Concrete Tiles Taxable @12.5%
2Duplicating Machine, Photocopying Machine, Reprographic Copies, And Other Apparatus For Obtaing Duplicate Copies And Acessories - Taxable @ 12.5%.
3Digital Still Image Video Camera - Taxable @12.5%
4Raw Rice Bran Obtained By Hulling Paddy Into Rice And Rice Bran - Exempted
5White Oats - Taxable @ 12.5%
6Electrical Goods and cables - Taxable
7Discount on credit note is not allowable deduction
8Coconut With Hsn Code 0801.09.20 - Taxable @4%
9Coconut With Hsn Code 0801.09.20 - Taxable @4%
               


©Copy Right 2008 Commercial Taxes Deptartment, Govt of Kerala
This site is designed to view in 1024 X 768 resolution and IE 6.0 and above