Act Description : THE KERALA GENERAL SALES TAX (AMENDMENT ) ACT, 2001
Act Details :-
THE KERALA GENERAL SALES TAX (AMENDMENT ) ACT, 20001
(Act 8 of 2000)
An Act further to amend the Kerala General Sales Tax Act, 1963.
Preamble:―WHEREAS it is expedient further to amend the Kerala General Sales Tax Act, 1963 (15 of 1963) for the purposes hereinafter appearing;
BE it enacted in the Fifty-first Year of the Republic of India as follows:―
1. Short title and commencement.― (1) This Act may be called the Kerala General Sales Tax (Amendment) Act, 2000.
(2) It shall be deemed to have come into force on the 1st day of January, 2000.
2. Amendment of section 4.― In the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act) in clause, (c) of sub-section (3) of section 4, for the words “one lakh rupees” the words “one lakh fifty thousand rupees” shall be substituted.
3. Amendment of section 5.― In section 5 of the principal Act,―
(1) in clause (iii) of sub-section (1), for the words “at the rate of six per cent at all points of such transfer on an aggregate turnover of rupees two lakh and above” the words “at the rate of eight per cent at all points of such transfer” shall be substituted;
(2) for item (b) of clause (i) of sub-section (2C), the following item shall be substituted; namely:―
“(b) by any dealer in foreign liquor as specified in entries against serial number 60 of the first Schedule at the rate of 5 percent on the turnover at all points;”.
(3) in sub-section (3),―
(a) for clause (i) except the provisos the following clause shall be substituted, namely:―
“(i) Notwithstanding anything contained in sub-section (1), the tax payable by a dealer in respect of any sale of industrial raw materials, component parts, containers or packing materials which are liable to tax at a rate higher than three per cent when sold to any industrial unit for use in the production of finished products inside the State for sale or for packing of such finished products inside the State for sale, as the case may be, shall be at the rate of three percent on the taxable turnover relating to such industrial raw materials, component parts, containers, or packing materials, as the case may be.”;
(b) in clause (ii) after the words “for the purpose for which the declaration was furnished”, the words “or uses the same in the manufacturer of any goods which are not liable to tax under this Act” shall be inserted.
4. Amendment of section 5B.― In section 5B of the principal Act, for the words and figures “serial No.40, 53 and 54 of the First Schedule” the words and figures, “serial No.46 and 60 of the first Schedule” shall be substituted.
5. Amendment of section 23A.― In section 23A of the principal Act,―
(1) In sub-section (1) in the first proviso for the words and figures, “31st day of January, 2000”, the words and figures, “20th day of March, 2000” shall be substituted;
(2) in sub-section (2) for the words and figures, “31st day of December, 1999”, the words and figures “29th day of February, 2000” shall be substituted.
6. Amendment of section 29.― In section 29 of the principal Act in sub-section (2), the existing explanation shall be numbered as “Explanation-1”, and after Explanation-1 as so numbered, the following Explanation shall be inserted, namely:―
“Explanation II.― For the purposes of this Act transport of goods commences at the time of delivery of goods to a carrier or bailee for transmission and terminates at the time when delivery is taken from such carrier or bailee.”;
7. Amendment of section 29A.― In section 29A, of the principal Act. After sub-section (13), the following sub-section shall be inserted, namely:―
“(14) Notwithstanding anything contained in the foregoing provisions where any officer referred to in sub-section (1) finds on inspection of any goods under transport that such goods are transported or attempted to be transported in the name of bogus or unidentifiable person or under cover of bogus documents, such officer may, after giving notice to the owner or any person in charge of the vehicle, carrier or bailee in writing and after following such procedure as may be prescribed, seize the goods and sell the same in public auction and the sale proceeds shall be remitted to Government.”.
8. Amendment of section 45A.― In section 45A of the principal Act, in sub-section (1), for the words “if the assessing authority” the words and figures “Notwithstanding anything contained in section 46 if the assessing authority” shall be substituted.
9. Amendment of section 47.― In clause (a) of sub-section (1) of section 47 of the principal Act, for the words “rupees one lakh” the words “rupees two lakhs” shall be substituted.
10. Insertion of new section 55C.― After section 55B of the principal Act, the following Section shall be inserted, namely:―
“55C. Appropriation of payment.― (1) Where any tax or any other amount due or demanded under the Act is paid by any dealer or other person, the payments so made shall be appropriated first towards interest accrued on such tax or other amount under sub-section (3) of section 23 on such date of payment and the balance available shall be appropriated towards principal outstanding, notwithstanding any request to the contrary by the dealer or any person making such payments.
(2) Notwithstanding anything contained in sub-section (1) where any dealer or other person has paid any amount towards tax or any other amount and such payment has been set off towards the principal amount prior to the coming into effect of this section no recomputation of such payment shall be made under sub-section (1).”
11. Substitution of the First Schedule.― For the “FIRST SCHEDULE” to the Principal Act, the following Schedule shall be substituted namely:―
FIRST SCHEDULE
Goods in respect of which Single Point tax is leviable under sub-section (1) or sub-section (2) of section 5
Sl.
No
Description of Goods
Point of levy
Rate of Tax per cent
(1)
(2)
(3)
(4)
1
Abrasives
At the point of first sale in the State by a dealer who is liable to tax under section 5
12
2
All Acids
do.
8
3
Adhesives
do.
12
4
(i) Agricultural machinery inclu-ding rubber roller not falling under any other entry in the Schedule
do.
8
(ii) Agricultural Implements as notified by Government
do.
4
5
Aluminium household utensils whether made out of aluminium or aluminium alloys
do.
4
6
Aluminium products (including aluminium extrusions) and products, aluminium alloys not elsewhere mentioned in this schedule
do.
8
7
Arecanut
(a) purchased within the State
At the point of last purchase in the State by a dealer who is liable to tax under section 5
8
(b) brought from outside the State
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
8
All arms including rifles, revolvers, pistols, air guns, air rifles, pellets and ammunitions therefor
do.
20
9
Articles made of ivory, horn, rosewood, sandal wood, coconut shell and straw
Asbetos sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this Schedule
do.
12
12
Bakery products excluding biscuits, bun and bread
do.
8
13
Batteries other than dry cells
do.
12
14
Beaten rice and parched rice
do.
1
15
Bicycles, tandem cycles, and cycle combinations, spare parts, tyres, tubes and accessories and parts thereof
do.
8
16
Binoculars, telescopes, micro-scopes, magnifying glasses and opera glasses
do.
12
17
Biscuits―
(i) sold under brand name
do.
12
(ii) sold without brand name
do.
8
18
Bread and bun sold under brand name
At the point of first sale in the State by a dealer who is liable to tax under section 5
4
19
Bricks and tiles (kiln burnt)
do.
4
20
Bullion and species
do.
1
21
Carbon Paper, type carbon, Stencil paper, typewriter ribbon
do.
8
22
Camphor
do.
8
23
Cardamom
(a) Purchased within the State
At the point of first purchase in the State by a dealer who is liable to tax under section 5
8
(b) Brought from outside the State
At the point of first scale in the State by a dealer who is liable to tax under section 5
8
(c) Sold in auction
At the point of sale in auction
8
24
Cashewnut with shell
(a) Purchased within the State
At the point of last purchase in the State by a dealer who is liable to tax under section 5
8
(b) Brought from outside the State
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
25
Cashew kernel
do.
8
Explanation.― Where a tax is levied on cashew kernel, the tax, if any, paid on raw cashewnut out of which the cashew kernel is produced shall be deducted.
26
Cattle feed (including gingili oil cake, ground nut oil cake, tamarind seed, tamarind seed powder, husks of pulses, bran, fish feed and poultry feeds) other than those specifically mentioned in this Schedule
Cinematogrphic equipments including cameras, projectors, sound recording and reproducing equipments, lenses, films and parts and accessories required for use therewith
do.
12
33
Chemicals including caustic soda, caustic potash, sodaash, sodium sulphate, sodium silicate, sulphur, chemical components and mixtures not elsewhere classified in this Schedule
do.
12
34
Chicory
do.
8
35
Chinaware and procelainware
do.
12
36
Chillies, corriander seeds, including their powders, curry powders, spices powder and garlic.
do.
4
37
Cloves, Nutmeg and Mace
(a) Purchased within the State
At the point of first purchase in the State by a dealer who is liable to tax under section 5
8
(b) Brought from outside the State
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
38
Cocoa
(a) Purchased within the State
At the point of last purchase within the State by a dealer who is liable to tax under section 5
8
(b)Brought from outside the State
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
39
Coconut oil
do.
4
40
Coconut oil cake
do.
4
41
Coconut products (others than sweets and confectionary and those specifically included under any other item in this Schedule)
do.
4
42
Coffee, but not including coffee drink and french coffee
(a) Purchased within the State
At the point of first purchase in the State by a dealer who is liable to tax under section 5
8
(b)Brought from outside the State
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
Explanation:― Coffee includes coffee beans, coffee seeds (raw or roasted) and coffee powder except coffee powder sold under a brand name.
43
Coffee powder sold under brand name
do.
12
44
Compounded asafoetida
do.
4
45
Confectionary including coffee and chocolate and sweets of all kinds
do.
12
46
Cooked food, including beverages, not falling under entry 60 of this Schedule, sold or served in bar attached hotels and/or star hotels
do.
8
Explanation:― ‘Bar attached hotel’ for the purpose of this entry shall mean a hotel or restaurant which is licensed under the Foreign Liquor Rules, to serve foreign liquor failing under entry in serial number 60 of this Schedule.
47
Copper Sulphate, pesticides, fungicides, insecticides, weedicides and plant protection chemicals other than those specifically mentioned elsewhere in the Schedule.
do.
4
48
Cuddappa stone and slabs, other similar decorative stones and slabs, mosaic tiles, mosaic powder and chips, glazed tiles, marbles, marble slabs and chip all other wall or floor tiles, except brick tiles.
do.
12
49
Curd and buttermilk
do.
4
50
Deoiled Cake
do.
4
51
Detergent powder, flakes and liquids and all kinds of cleaning powder and liquids and laundry brightners.
At the point of first sale in the State by a dealer who is liable to tax under section 5
12
52
Dry Cell and button cell
do.
12
53
Dry fruits and wet dates
do.
12
54
Electrical goods (other than specifically mentioned in this Schedule) instruments, apparatus appliances, grinders, cooking ranges, hot plates, water heaters and other domestic electric appliances and apparatus inclu- ding fan and lighting bulbs, electrical earthenware, porcelain and all other accessories and component parts either sold as whole or in parts.
do.
8
55
Electronic systems, instruments, apparatus and appliances other than those specified elsewhere in this Schedule and spare parts and accessories thereof
do.
8
56
Computers of all descriptions
do.
4
57
Fertilizers namely:―
do.
4
(i)Ammonium Chloride
(ii)Ammonium phosphate sulphate of any description
(iii)Ammonium Sulphate
(iv)Ammonium Sulphate nitrate
(v)Bone meal
(vi)Chillian nitrate
(vii)Calcium ammonium
(viii)Calcium carbonate
(ix)Di-Ammonium phosphate
(x)Di-Calcium phosphate
(xi)Fused calcium magnesium phosphate
(xii)Kotka phosphate
(xiii)Mossori phosphate
(xvi)Mono ammonium phosphate
(xv)Nitra phosphate of any description
(xvi)N.P.K. Complex of various grades
(xvii)Potassium chloride (Muriate of potash)
(xviii)Rock phosphate
(xix)Sodium Nitrate
(xx)Sulphate of potash
(xxi)Superphosphate single
(xxii)Superphosphate triple
(xxiii)Ultraphose
(xxiv)Urea
(xxv)Urea ammonium phosphate
(xxvi)Any mixture of one or more of the articles mentioned in items (i) to (xxv) above, with or without the addition of other articles (on the turnover relating to components there of which have not already suffered tax)
58
Fireworks including coloured matches
do.
12
59
Footwear of all kinds
do.
12
60
Foreign liquor:―
(i) Beer and Wine
At the point of sale by the Kerala State Beverages (Manufacturing and Marketing Corporation Limited and at the point of first sale in the State by a dealer who is liable to tax under section 5 except where the sale is to the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited.
55
(ii) Other than Beer and Wine
do.
85
Explanation:― “Foreign Liquor” means and includes wine, brandy, champagne, sherry, rum, gin, whisky beer, cidar, coca brandy and all other distilled or spirituous preparations other than arrack and medicines and drugs coming under entry in serial No.87.
61
French Coffee (a mixture of coffee and chicory)
At the point of first sale in the State by a dealer who is liable to tax under section 5.
8
62
Food including vegetative or animal preparations sold in airtight containers and food colours, essences of all kinds and powders or tablets used for making food preparations.
do.
12
63
Fur and articles made of fur
do.
12
64
Furniture of all kinds whether sold as finished goods or in unassembled form
do.
12
Explanation:―Slotted angles when assembled form furniture or rack shall be deemed to be furniture for the ;purpose of this entry.
65
Furniture made of bamboo or ratten
do.
12
66
Ganja and opium
do.
85
67
Gases, liquefied or not, other than those specifically mentioned in this Schedule and gas meter and parts thereof
do.
12
68
Glassware, glass sheets, mirror, wired glass, rolled glass, glass rods, glass capillaries and articles made of glass
do.
12
69
Glycerine
do.
8
70
Granite metals
do.
8
71
Ginger, whether green or dried
(a) Purchased within the State
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
4
(b) brought from outside the State
At the point of first sale in the State by a dealer who is liable to tax under section 5.
4
72
Ice
do.
4
73
Ink other than writing ink
do.
8
74
Jaggery other than palmgur
do.
4
75
(i)Jewellery of gold; silver and platinum group metals and articles made of such metals
do.
4
(ii)Imitation ornaments made of any metals
do.
4
76
Leather goods of all kinds, not elsewhere mentioned in this Schedule or in the fifth Schedule.
At the point of first sale in the State by a dealer who is liable to tax under section 5
12
77
Lemon grass oil
(a) purchased within the State
At the point of last purchase in the State by a dealer who is liable to tax under section 5
8
(b) brought from outside the State
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
78
Kacholam
(a) purchased within the State
At the point of last purchase in the State by a dealer who is liable to tax under section 5
8
(b) brought from outside the State
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
79
Lifts operated by electric, hydraulic or mechanical power
do.
20
80
Lime, lime products and other white washing materials not elsewhere mentioned in this Schedule
do.
8
81
Lime shell
do.
4
82
Linoleum and flexible flooring materials
do.
12
83
Locks of all kinds and varieties
do.
12
84
(i) Machinery, internal combustion engine, marine engine, diesel engine, diesel generating sets, their spare parts, ball and roller bearings of all kinds other than those specifically mentioned in this Schedule.
do.
12
(ii) Transport equipments other than those specifically mentioned in this Schedule.
At the point of first sale in the State by a dealer who is liable to tax under section 5
12
85
Matches
At the point of first sale in the State by a dealer who is liable to tax under section 5
4
86
Meat, poultry, fish, seafood, egg, fruits and vegetables, preserved and sold in air tight containers
do.
4
87
Medicines and drugs including allopathic, ayurvedic, homoeo-pathic, sidha and unani pre-parations and glucose I.P.
All metals, alloys and metallic products other than those specified elsewhere in this Schedule or in the Second Schedule
do.
8
91
Metal scraps other than those specified in the Second Schedule
do.
8
92
Milk products including milk poweder, baby food, ghee, cheese and butter except curd, butter, milk, Horlicks, Boost, bournvitta, Complan and similar items whether or not bottled, canned or packed
do.
12
93
Mosquito repellents including electric or electronic mosquito repellents, gadgets and insect, repellents.
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
94
Motor vehicles, chassis of motor vehicles, motor cycles, motor cycle combinations, motor scooter, mopeds, motorettes, three wheelers, motor vessels, motor engines, trailers, motor bodies built on chassis of motor vehicles and bodies built on motor vessels
do.
12
Explanation.― Where a tax has been levied on chassis of motor vehicle or on body built on such chassis within the State, the tax payable on the motor vehicle produced out of such chassis shall be reduced by the amount of tax paid on such chassis or body built on such chassis
95
Motor coolant
do.
12
96
Musical Instrument other than electrical and electronic
do.
4
97
Non alcoholic drinks, whether or not bottled, canned or packed
do.
25
Explanation.― Powders, tablets, granules and concentrates used for the preparation of non-alcoholic drinks shall, whether or not they are bottled or canned, be liable to tax under this entry
98
Nuxvomica
(a) purchased within the State
At the point of last purchase in the State by a dealer who is liable to tax under section 5
8
(b) brought from outside the State
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
99
Nylon fishing net and nylon fishing net twine
do.
8
100
Oils, Edible or inedible including refined or hydrogenated oils and margarine not elsewhere mentioned in this Schedule or in the Second Schedule.
do.
4
101
Ores and Minerals including Clay
do.
8
102
Packing cases and packing materials including cork, cork sheet, gunny bags, shooks, tea chests, waste paper, wooden boxes, wooden shavings, wooden crates, wooden cable, drum or other materials notified by Government in this behalf.
do.
4
Explanation.― Planks panels and battens when assembled will form tea chest or packing chase will come under packing cases for the purpose of this entry.
Pen and ball pen of all kinds and refils and parts thereof
do.
8
105
Pappad, appalam and similar other items by whatever name called, sold under brand name registered under the Trade and Merehandise Marks Act, 1958
At the point of first sale in the State by a dealer who is liable to tax under section 5
4
106
(i) Paper
do.
4
(ii) Newsprint, cardboard paper products, note books and printed materials including greeting cards
do.
8
Explanation.― Where tax is levied on note books the tax if any paid on the purchase of paper out of which such note book is manufactured shall be deducted.
107
Pepper including garbled or ungarbled
(a) purchased within the State
At the point of last purchase in the State by a dealer who is liable to tax under section 5
8
(b) brought from outside the State
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
108
Petroleum products, namely:―
(i) Highspeed Diesel Oil
At the point of sale in the State by any oil company liable to tax under section 5 except where the sale is by an oil company to another oil company and at the point of first sale in the State by a dealer who is liable to tax under section 5 when the sale is not by an oil company
27
(ii) Kerosene
At the point of sale in the State by any oil company liable to tax under section 5 except where the sale is by an oil company to another oil company and at the point of first sale in the State by a dealer who is liable to tax under section 5 when the sale is not by an oil company
8
(iii)Motor spirit including Light Diesel Oil (LDO) and excluding petrol, aviation turbine fuel and highspeed diesel oil
do.
37
(iv)Naphtha
do.
17
(v)Petrol other than naphta
do.
30
(vi)Other petroleum products not elsewhere mentioned in this Schedule or in the Second Schedule
do.
24
(vii)Aviation Turbine Fuel including Aviation Gasoline
do.
30
(viii)Liquified petroleum gas
At the point of first sale in the State by a dealer who is liable to tax under section 5
12
(xi)Lubricating oil, grease, brake fluid, transformer oil and other quenching oils.
do.
24
Explanation:― For the purpose of Serial No.108 (i) to (ix) above, ‘Oil Company’ means Cochin Refineries Ltd., Indian Oil Corporation Ltd., Bharath Petroleum Corporation Ltd., Hindustan Petroleum Corporation Ltd., Indo-Burma Petroleum Company Ltd., and includes such other company as the Government may by notification in the Gazette specify in this behalf.
109
Photographic and other cameras and enlargers, Photostat, Xerox and photocopying machines, photoblocks, lenses, films and plates, paper and cloth, photo albums and other parts and accessories required for use therewith.
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
110
Pickles
do.
8
111
Pile carpet, tuffed woolen carpet, jute carpet and bonded fibre fabrics other than those made of coir
do.
12
112
Pipes of synthetic materials other than plastic and stoneware pipes
do.
12
113
Plastic and articles of plastics including PVC pipes, plastic paper, cellophane, polythene, polyurethane, polythelene, polyster, whether expanded or not, polysterene formatted sheet sun control polyster film, polyster tracing and drafting film, polyster self adhesive insulation tapes, fibre reinforced plastics not coming under any other entry in this Schedule or in the Fifth Schedule
do.
12
114
Playing Cards
do.
8
115
Precious stones namely diamonds, emeralds, rubies, real pearls and saphires, synthetic gems or artificial precious stones, pearls artificial or cultured
do.
1
116
Pressure Cooker, non-stick cookware and utensils, cook and serve ware to keep food warm, casaroles, water filters and similar home appliances not coming under any other entry in this Schedule or in the Fifth Schedule.
do.
12
117
Pulses and grams other than those coming under declared goods whether raw or fried.
do.
4
118
Rain coat, tarpaulin and products of water proof cloth, rexine and PVC cloth
do.
12
119
Raw bathies, agarbathies and scented sticks
do.
12
120
Readymade garments, hosiery goods, bed sheets, towels, pillow covers, napkins and baby diapers
do.
8
121
Refined coconut oil
do.
4
Explanation:― When tax is levied on Refined Coconut Oil, tax paid on coconut oil out of which such refined coconut oil is produced, shall be deducted.
122
Rosin, resin, and shellac not coming under any other entry in this Schedule
do.
12
123
Rubber that is to say:
(a) raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, preserved latex, latex concentrate, centrifugal latex, dry crepe rubber, dry bock rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex.
(i) purchased within the State
At the point of last purchase in the State by a dealer who is liable to tax under section 5
12
(ii) brought from outside the State
At the point of first sale in the State by a dealer who is liable to tax under section 5
12
(b) Reclaimed rubber, all grades and qualities
do.
12
(c) Synthetic rubber
do.
12
124
Rubberised coir fibre foam, and other fibre foams
Explanation:- Fibre foam means and includes mattresses, pillows, cushions etc. manufactured by using coir fibre, with rubber polyurethene or other similar material.
do.
4
125
Rubber products and products of mixture of rubber and synthetic rubber including tread rubber not elsewhere mentioned in this Schedule or in the Fifth Schedule.
do.
12
126
Saccharine
do.
12
127
Salt-Iodised or Branded
do.
4
128
Sand
do.
4
129
Scented arecanut, Panmasala and similar arecanut preparations
do.
12
130
Sewing machines and spare parts and accessories thereof
do.
8
131
Sewing thread, twisted yarn and such other yarn or thread not coming under declared goods and not mentioned elsewhere in this Schedule
do.
8
132
Shaving stick, shaving cream, after shave lotions, deodorants and toilet paper
do.
20
133
Soaps
(i) hand made
do.
4
(ii) other than hand made
do.
12
134
Sound transmitting equipments including telephones, loudspeakers, Dictaphones, Gramaphone and similar apparatus for recording and reproducing sound and spare parts and accessories thereof, including Gramaphone, spare parts, accessories and components and parts thereof
do.
12
135
Spare parts and accessories of motor vehicle and motor vessels, including those relating to tractors, bulldozers, power tiller, cranes and other earth moving machinery and bearing with bore diameter below 5 Centimeters
do.
8
136
Spectacles, glasses, goggles, rough blank lenses, framed attachments, parts and accessories thereof
do.
8
137
Spices not falling under any other entry in this Schedule
do.
4
138
Splints and veneers for matches
do.
8
139
Sports goods
do.
8
140
Stainless steel sheets and stainless steel products not falling under the Second Schedule
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
141
Squashes, sauces, fruit juices, fruit pulp, soda, mineral water, Horlicks, Boost, Bournvita, Complan, Glucose D, Glucovita and similar other items whether or not bottled, canned or packed.
do.
20
Explanation:― Powders, tablets, granules and concentrates used for the preparation of beverages shall, whether or not they are bottled or canned, be liable to tax under this entry
142
Sugarcane
(a) purchased within the State
At the point of last purchase in the State by a dealer who is liable to tax under section 5
8
(b) brought from outside the State
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
143
Sugar (Imported)
do.
4
144
Shampoo, Talcum powder including medicated talcum powder, sandal wood oil, ramachom oil, cinnamon oil, other perfumeries and cosmetics not falling under any other entry in this Schedule
do.
20
145
Surgical equipments and instru-ments, medical implants and injection needles
do.
8
146
Suitcases and briefcases of all kinds made of plastics, nylon, leather of moulded material
do.
12
147
Tamarind including Ball Tamarind
do.
4
148
Tapes and cassets for electronic equipments
do.
8
149
Tapioca products including tapioca flour & Waste
do.
4
150
Tea including green tea leaves and manufactured tea
do.
8
Explanation:― Where a tax has been levied in respect of manufactured tea, the tax, if any, levied and collected in respect of green tea leaves from which such manufactured tea is produced shall be refunded
151
Television set and picture tube thereof
do.
12
152
Telecommunication apparatus not falling under any other entry in this Schedule
do.
8
153
Tender coconut
(a) purchased within the State
At the point of last purchase in the State by a dealer liable to tax under section 5
4
(b) brought from outside the State
At the point of first sale in the State by a dealer liable to tax under section 5
4
154
Titanium dioxide not falling under entry 155
do.
20
155
Titanium dioxide anatase
do.
30
156
Tooth powder and tooth paste whether medicated or not and tooth brush
At the point of first sale in the State by a dealer who is liable to tax under section 5
20
157
Tractors, power tillers, bulldozers, pick and carry cranes, truck mounted articulated cranes, escavators and other earth moving machinery
do.
4
158
Trunks made of iron and steel
do.
8
159
Turmeric
do.
8
160
Tabulating machines, calculating machines, duplicating machines, parts and accessories thereof
do.
8
161
Toys of all kinds including electrical and electronic toys
do.
12
162
Tyres, tubes and flaps for motor vehicles including trucks, buses, motor cycles, motor scooters, mopeds, motorettes and three wheelers
do.
8
163
Umbrellas and parts thereof
do.
8
164
Used up storage batteries sold as scrap
do.
12
165
Vacuum flasks, thermos flasks, vacuum vessels and parts
do.
12
166
Vermiceli, ada, samia, macroni, noodles, sago and arrow-root powder
do.
4
167
Vinegar
do.
12
168
Watches, clock and time piece, whether electronic or not and their spare parts and accessories.
do.
12
169
Water storage tanks made of fiber glass, plastic or other synthetic material
do.
12
170
Water supply and sanitary equipments and fittings water meter its spare parts and accessories
do.
12
171
Welding rods and arc carbon
do.
12
172
Wheat products, that is to say maida, atta, suji, rava and resultant bran
do.
4
Explanation.― Where a tax is levied on wheat products, the tax, if any, paid on the purchase of wheat out of which such wheat products are produced shall be deducted.
173
All kinds of flour of cereals, pulses and their mixtures whether packed in airtight containers or not
do.
4
174
Wireless reception instruments and apparatus, radio and transistors and components thereof including all electrical valves, accumulators, amplifiers and loud speakers which are used exclusively in such instruments and apparatus
do.
8
175
Woollen knitting yarn, wooltop, raw wool, wigs and woolen carpets
do.
8
176
X-ray apparatus, X-ray films and plates
do.
8
177
All other goods not coming under any entry in any of the schedules
do.
8”
12. Amendment to the Third Schedule.― In the “Third Schedule” to the Principal Act,―
(i)after serial No.12 and entries against it the following serial Nos. and entries shall be inserted, namely:―
“12A Computer Software”;
(ii) for the entry against serial No.16 the following entry shall be substituted, namely:―
“16 Contraceptive pills and devices”;
(iia) in the entry against serial number 17, after the words ‘organic manure’ the words “including neem cake and crushed neem fruit” shall be inserted;
(iii) for Sl. No. 22&23 and the entries against them the following Sl. Nos. and entries shall be substituted, namely:―
“22 Flowers and flowering plants”;
“23 Fresh milk including pasteurized, toned or re-constituted milk”;
(iv) in entries against serial number 33 the word “rubbles” shall be omitted;
(v) in entry 35, the words “and cyclosporin” shall be added at the end;
(vi) in the entries against Sl. No.37 for the words “whether canned, tinned, frozen or otherwise”, the words “other than those preserved and sold in airtight containers” shall be substituted;
(vii) after Sl. No.38 and entry against it the following Serial No. and entry shall be inserted, namely:―
“38A Money order forms.”;
(viii) for the entry against Sl. No. 43 the following entry shall be substituted, namely:―
“Pappad un-branded and those sold under brand name which is not registered under the Trade and Merchandise Marks Act, 1958”;
(ix) for the entry against Serial No. 49 the following entry shall be substituted, namely:―
“Readymade garments made out of handloom fabrics and Khadi fabrics”;
(x)for Sl. No.52 and the entries against it the following Sl. Nos. and entries shall be substituted, namely:―
52 Salt unprocessed,
52A. Seeds certified by Government and faithfully labeled”;
(xi) Sl. No. 55 and the entries against it shall be omitted.
13. Substitution of the Fourth Schedule.― For the “FOURTH SCHEDULE” to the Principal Act, the following Schedule shall be substituted, namely:―
FOURTH SCHEDULE
Works contract involving transfer of goods, (where the transfer is not in the form of goods but in some other form) on which tax is leviable under sub-section (1) or sub-section (2) of section 5.
Sl. No
Description of works contract
Rate of tax (per cent)
(1)
(2)
(3)
1
Fabrication and installation of elevators (lift) and escalators
20
2
Supply and installation of air conditioners and air coolers
12
3
Supply and installation of air conditioning equipments including deep freezers, cold storage plants, humidification plants and dehumidification plants
12
4
Supply and fixing, laying all kinds of mosaic tiles, slabs, stones and marbles
12
5
Supply and fixing, laying, of glazed tile, any other wall or floor tiles except brick tiles
12
6
Supply and installation of generators, generating sets and transformers
12
7
Fabrication and installation of cranes and hoists
12
8
Supply and fitting of electrical goods and supply and installation of electrical equipments
8
9
Supply and fitting of electronic equipments
8
10
Painting and polishing
12
11
Fabrication and installation of plant and machinery
12
12
Supply and fixing of furniture and fixtures, partitions, counters, wall panellings including interior decorations and false ceilings
12
13
Supply and erection of weighing machines
12
14
Supply and installation of submersible and centrifugal pump sets with necessary panel boards, starters, pressure gauges, electrical switches, fuses,. Etc.
12
15
Supply and erection of sanitary fittings and articles for pumping drainage sewages, etc.
12
16
Fabrication and installation of rolling shutters and collapsible gates
8
17
Fabrication and erection of structural works including fabrication, supply and erection of iron trusses, purline, etc.
8
18
Fabrication and installation of doors, door frames, windows and frames; window grills, gates, gate grills made of iron or steel
8
19
Civil works like construction of buildings, bridges, roads, etc
8
20
Supply and installation of X-ray apparatus
8
21
Fabrication and installation doors, door frames windows and frames, window grills, gates, gate grills made of any material other than iron and steel
12
22
All other contracts not falling under serial numbers 1 to 21 above
8”;
14. Substitution of the Fifth Schedule.― For the “FIFTH SCHEDULE’ to the principal Act, the following Schedule shall be substituted, namely:―
FIFTH SCHEDULE
Goods in respect of which tax is leviable on two points under sub-section (1) or sub-section (2) of section 5
Sl. No
Description of goods
Ist point of levy
Rate of tax (per cent)
2nd point of levy
Rate of tax (per cent)
Where there are no two points of sale in the State
Rate of tax (per cent)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
1
Foamed Rubber sheets, Cushions and Pillows and other Articles of foamed rubber
At the point of first sale in the State by a dealer who is liable to tax under section 5 to a registered dealer for sale
10
At the point of last sale in the State by a dealer who is liable to tax under section 5
2
At the point of first sale in the State by a dealer who is liable to tax under section 5 to a person other than a registered dealer or to a registered dealer other than for sale
12
2
Laminated sheets and expanded polystyrene of all kinds and mica
do.
10
do.
2
do.
12
3
Microwave oven and spare parts thereof
At the point of Ist sale in the State by a dealer who is liable to tax under section 5 to a registered dealer for sale
10
At the point of last sale in the State by a dealer who is liable to tax under section 5
2
At the point of Ist sale in the State by a dealer who is liable to tax under section 5 to a person other than a registered dealer or to a registered dealer other than for sale
12
4
Plywood, veneer plywood, particle board and veneers not covered by entry 138 of the First Schedule
do.
10
do.
2
do.
12
5
Synthetic rubber foam and other synthetic rubber products, polyurethane foams and Plastic foams and their products except products of mixture of rubber and synthetic rubber
do.
10
do.
2
do.
12
6
Refrigerators, water coolers, air conditioned plants, air coolers, room coolers, machine components and spare parts thereof
At the point of Ist sale in the State by a dealer who is liable to tax under section 5 to a registered dealer for sale
10
At the point of last sale in the State by a dealer who is liable to tax under section 5
2
At the point of Ist sale in the State by a dealer who is liable to tax under section 5 to a person other than a registered dealer or to a registered dealer other than for sale
12
7
Washing machines, dish washers and their components and spare parts thereof
do.
10
do.
2
do.
12
*8
Timber
do.
10
do.
2
do.
12
9
Typewriter including electronic typewriters and spare parts
do.
10
do.
2
do.
12
10
Vacuum cleaner
do.
10
do.
2
do.
12
11
Voltage Stabilisers
do.
10
do.
2
do.
12
Explanation. I― Any goods specifically included in this schedule shall not be construed as coming under any general category in the first schedule.
Explanation II.― * Timber includes all kinds of wood, standing trees, logs, planks, rafters of any size or variety other than those coming under any specific entry in the “First Schedule”.
15. Repeal and saving.― (1) Section 4 of the Kerala Taxation Laws (Amendment) Ordinance, 1999 (7 of 1999) is hereby repealed.
(2) Notwithstanding such repeal anything done or any action taken under the Principal Act, as amended by the said Ordinance shall be deemed to have been done or taken under the Principal Act as amended by this Act:
Provided that any tax collected by a dealer under the said Ordinance during the period from the commencement of this Act till the date of publication of this Act in the Gazette shall be deemed to be validly collected and sub-section (1) of section 22 of the Principal Act shall apply regarding payment to the Government.
