CCT CLARIFICATIONS(KVAT ACT, 2003)
2007-08
SL. NAME OF COMMODITY
NO.
1
Agricultural sprayers ( power
operated)
CLR NO/
DATE
142/07-08
13-09-2007
2
Agriculture Sprinkler’s Parts
3
4
All seeds for sowing other than
oil seeds
All types of jacks
5
Aluminum Dross
6
Aluminum Ingots
115/07-08
25-01-2008
191/07-08
27-10-2007
80/07-08
04-09-2007
115/07-08
25-01-2008
115/07-08
25-01-2008
115/07-08
25-01-2008
149/07-08
01-10-2007 &
274/07-08
12-03-2008
Aluminum & Zinc Rough
Castings
Ammonium Nitrate
Anklet Web
Apron Mazri
Attachment Braces
Automobile spare parts
(unserviceable)
Badges of Cap, Badges of
Pagri ( made of cloth ), Badges
of Rank-Inspector
Bag Kit Universal, Black
Polish, Blanco OG, Blanket
Barrack, Boot Ankle Black,
Boot DMS, Boots Brush
Bakelite Mouldings
Batteries Supplied to Railways
RATE OF TAX & GIST OF
CLARIFFICATION
4% from 01-04-2005 to 15-09-2005 under
entry Sl.No.1 of Third schedule of KVAT
Act,2003
4% as per Sl.No.1 of Notification No. FD 116
CSL 2006(6), dated 31-03-2006.
Exempted-as per entry 3 of the First Schedule
to the KVAT Act, 2003.
4% as per Sl.No.14 of Notification No. FD 316
CSL 2005(1), dated 05-08-2005.
4% as per Sl.No.67 of Third Schedule to the
KVAT Act,2003
4% as per Sl.No.67 of Third Schedule to the
KVAT Act,2003
4% as per Sl.No.66 of Third Schedule to the
KVAT Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
187/07-08
07-12-2007
187/07-08
07-12-2007
187/07-08
07-12-2007
4% as per Sl.No.78 of Third Schedule to the
KVAT Act,2003
4% as per Sl.No.78 of Third Schedule to the
KVAT Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
88/07-08
10-07-2007 &
140/07-08
25-08-2007
187/07-08
07-12-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
187/07-08
07-12-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
33/07-08
17-09-2007
43/07-08
10-07-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No.78(7) of Third Schedule to the
KVAT Act,2003
Batteries (Lead Acid)
Batteries (Nickel Cadmium)
Belt Sambrown, Belt Web,
Braces Normal
Biscuits
Blanket Woolen Superior
Body Building Equipment
Boiler
Boxes, cases, crates & similar
articles for packing for
accommodating connectors
Bundi Dana- an intermediate
products used to prepare laddu
Cable assembly
Cap Beret Black, Chain For
1/Card, Cots Steel Folding,
Cotton Tape Niwar
Cap Comforter
Capacitors
106/07-08
18-08-2007
295/07-08
10-03-2008
187/07-08
07-12-2007
214/07-08
05-11-2007
187/07-08
07-12-207
10/07-08
01-06-2007
107 & 108/07-08
18-10-2007
59/07-08
22-10-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No.78 of Third Schedule to the
KVAT Act,2003
4% as per Sl.No.90 of Third Schedule to the
KVAT Act,2003
4% covered by CET Code 8402, 8403 or 8404,
as per Entry No.36 of Notification No. FD 316
CSL 2005(1), dated 05-08-2005.
4% as per Sl.No.145 of Notification No. FD
197 CSL 2005(6), dated 30-04-2005.
164/07-08
01-10-2007
96/07-08
30-08-2007
187/07-08
07-12-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
187/07-08
07-12-2007
129/07-08
12-10-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No.7 of Notification No. FD 116
CSL 2006(16), dated 06-04-2006.
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Notification No.FD 116 CSL
2006(16),dated:06-04-2006-covered by CET
Codes 8532.21, 8532.22, 8532.23, 8532.24,
8532.25, 8532.29.10
Other Capacitors
CapacitorsTantalum,Aluminium
Electronic,Ceramic
Dieletric,Dieletric Paper of
Plastics and mica
Cast iron rough castings
Cereal based ready to fry
pellets which are not “sandige”
CGI Sheet
Chemical tank, Industrial
container
Clamps & clamping elements
309/07-08
21-02-2008
217/07-08
04-12-2007
87/07-08
03-07-2007
187/07-08
07-12-2007
243/07-08
03-03-2008
137/07-08
17-09-2007
4% as per Sl.No.30 of Third Schedule to the
KVAT Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No.30 of Third Schedule to the
KVAT Act,2003
12.5% covered by CET Code 3925.10.00,
under Section 4(1)(b) of KVAT Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
Cloth Gabardine Disruptive
Pattern( in length), Cloth
Polyester Cotton Suiting
(in length), Cloth Polyester
Cotton Shirting (in length)
Cloth Serge BD ( in length)
Coat Combat
Compact disks which is
marketed as e-books
Conveyor (a mechanical
appliance)
Corn cob & corn cob powder
Copy right
Cotton Towelling and
Towels(Cotton Terry Towels)
Size 150X75 Cms Shade:
Bleached, Side Edges:
Selvedges.
Current Transformers of 33 KV
& above
Cushion gum & tread gum
187/07-08
07-12-2007
Exempt under entry 4 of First schedule to the
KVAT Act,2003
187/07-08
07-12-2007
187/07-08
07-12-2007
29/07-08
02-07-2007
193/07-08
27-10-2007
50/07-08
03-03-2008
297/07-08
21-02-2008
187/07-08
07-12-2007
Exempt
71/07-08
22-06-2007
20/07-08
01-06-2007
4% as per Sl.No. 2 of Notification No. FD 316
CSL 2005(1), dated 05-08-2005.
4% covered by CET Code 4002.99.20, as per
Entry No.147 (12) of Notification No. FD 197
CSL 2005(6), dated 30-04-2005.
12.5% under Section 4(1)(b) of KVAT
Act,2003
CSM (Chopped Stand Mat),
Surface Mat, Woven Rovings,
Glass tube made of glass fibre
Denatured Anhydrous Alcohol
112/07-08
16-11-2007
Dies
115/07-08
25-01-2008
83/07-08
16-08-2008
Disposal of garbage, sweeping
of roads and common areas
involving no transfer of goods
or material
Durries Cotton Blue
Electric generators (AC
generators) irrespective of to
whom they are sold
69/07-08
10-07-2007
187/07-08
07-12-2007
138/07-08
04-09-2007
4% as per Sl.No.78 of Third Schedule to the
KVAT Act,2003
4% as per Sl.No.11 of Notification No. FD 116
CSL 2006(9), dated 31-03-2006.
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% under entry Sl.No.34 of Third schedule to
the KVAT Act, 2003
4 % under entry Sl.No.78(4) of Third schedule
to the KVAT Act, 2003
20% as per Sl.No.3 of Fourth Schedule to the
KVAT Act, 2003, from 01-04-2007 to 22-062007.
4% w.e.f. 23-06-2007 vide Notification No.
FD 192 CSL 2007, dated 23-06-2007.
4% as per Sl.No.93 (7) of Third Schedule to
the KVAT Act,2003
Not attract VAT.
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
Electric point machine
28/07-08
04-06-2007
Electronic goods
177/07-08
15-11-2007
Epoxide Resins based powder
111/07-08
& paints
05-01-2008
Epoxide Resins in primary form 111/07-08
05-01-2008
Ferrous scrap
FIR (Far Infrared Ray) thermal
units
First Field Dressing
Formation Sign
Frog Bayonet
Galvanized Barbed Wire
Glass fibre, glass wool, fibre
waste, rovings
Glass Sheets irrespective their
end use
Granite metal stone small
pieces (called as jelly in
Kannada), Granite metal stone
pieces or Ballast grits (called as
jelly in Kannada), Granite
metal stone grits (called as jelly
pudi in Kannada),
Ground Sheet ( of steel or iron
)
Gutkha, Tobacco products
Hand made soaps
Hand railing, garage doors,
steel windows, steel doors,
compound gates, back gates,
collapsible gates, hordings,
chamber boxes, rolling shutters,
grill works and centering
materials
09/07-08
09-05-2007
153/07-08
22-09-2007
187/07-08
07-12-2007
187/07-08
07-12-2007
187/07-08
07-12-2007
187/07-08
07-12-2007
112/07-08
16-11-2007
154/07-08
16-11-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% covered by CET Code 3907 as per Entry
No.133 of Notification No. FD 197 CSL
2005(6), dated 30-04-2005.
4% as per entry No.30 of Third Schedule (IV
Schedule goods) to the KVAT Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No.78 of Third Schedule to the
KVAT Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No.36 of Third Schedule to the
KVAT Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
143/07-08
12-09-2007
4% as per Sl.No83 of Third Schedule to the
KVAT Act,2003
& 65/07-08
22-06-2007
187/07-08
07-12-2007
322/07-08
19-03-2008
147/07-08
29-09-2007
279/07-08
03-03-2008
4% as per Sl.No30 of Third Schedule to the
KVAT Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No.3 of Notification No. FD 116
CSL 2006(6), dated 31-03-2006.
12.5% under Section 4(1)(b) of KVAT
Act,2003
HDPE/ plastic shade net
17/07-08
22-05-2007
08/07-08
11-05-2007
Health care, personal care and
beauty care products namely
Natural health enhancer,
Natural food supplement
protein powder, Obesity
management herbal formula,
Natural antioxidant and
Diabetic management herbal
formula, Stress management
herbal formula, Almond
moisturising cream, Protein
shampoo, Herbal shampoo,
Rose skin toner, Cucumber skin
toner, Formula for pimple or
acne management, Aloevera
moisturising soap, Facial kit
Heaver Sack
187/07-08
07-12-2007
Helmet Steel/FG
187/07-08
07-12-2007
Herbal based beauty care
84/07-08
products namely:
28-06-2007
Multhani matti, tulsi powder,
touch & glow, orange peel
powder, oatmeal powder,
rosepetal powder, ambihaldi
powder, amla powder, bramhi
powder, methi powder, shama
henna hair pack, neem powder,
hibiscus powder, henna
powder, arita powder, shikakai
powder, kasturi turmeric
powder, pudeena powder, rose
wate and face packs.
High pressure cleaning machine 167/07-08
& related appliances
08-10-2007
Honeycomb Panels
90/07-08
17-09-2007
Hydraulic presses for working
80/07-08
metal by forging, hammering or 04-09-2007
die-stamping
Identity Disc
187/07-08
07-12-2007
12.5% covered by CET Code 3926.90.99,
under Section 4(1)(b) of KVAT Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% covered by CET Code 8462, as per Sl.No.9
of Notification No. FD 116 CSL 2006(8),
dated 31-03-2006, subject to the conditions
specified therein.
12.5% under Section 4(1)(b) of KVAT
Act,2003
Imported Raw Silk Yarn
169/07-08
08-10-2007
4% as per entry Sl.No.4 of Third schedule to
the KVAT Act,2003
Jersey Woolen
187/07-08
07-12-2007
4% as per entry Sl.No.78of Third schedule to
the KVAT Act,2003
Jungle Hat OG
187/07-08
07-12-2007
187/07-08
07-12-2007
187/07-08
07-12-2007
26/07-08
09-08-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per entry Sl.No.76 of Third schedule to
the KVAT Act,2003
187/07-08
07-12-2007
291/07-08
13-02-2008
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
135/07-08
10-09-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
Kit Box Steel
Lanyard Black
Locomotive diesel engine’s
parts
Long Angle Iron Picket, Small
Angle Iron Picket
Machinery Items namely
a) Laboratory Process
equipments (Reactors)CET
code8419.8910
b) Heat Exchangers- 8419.5010
c) Kettle Reboiler (Distillation
Equipments)-8419.4020
d) Distillation coloumns
(Distillation equipments)8419.4020
e) Blenders (Mixers)8419.2090
f) Rotary Cane Vacuum Dryer
(drying Machine)-8419.3900
g) Receivers-8419.8910
h) Filters-8421.1999
i) Evaporation-8419.4090
j)Storage Vessels-8419.8910
Masala Powders containing
more than one spice or spices
and other ingredients:
Puliyogare, Sambar Masala,
Rasam Masala, Garam Masala,
Iyengar Puliyogare, Mutton
Masala, Chicken Masala,
Bisibelebath Masala, Vangibath
Masala, Pav Bhaji Masala and
Chole Masala
M.S Tubular pipes and poles
04/07-08
03-03-2008
4% as per Sl.No.30 of Third Schedule to the
KVAT Act,2003
Mechanical Explosives
149/07-08
01-10-2007
207/07-08
09-11-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No.61 of Third Schedule to the
KVAT Act,2003
187/07-08
07-12-2007
240/07-08
13-12-2007
116/07-08
27-10-2007
115/07-08
25-01-2008
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per CET Sub Headings 8454 and 8480
under Sl.No.31 & 34 of Notification No. FD
316 CSL 2005(1), dated 05-08-2005.
12/5% from 01.01.07 to 06-07.07-08 under
Section 4 (1) (b) of the KVAT Act,2003
4% from 07.07.07 as per No. FD 238 CSL
2007,dated:07.07.2007.
Medical equipments, devices
and implants
Metal Polish, Mosquito Net,
Mug Steel
Mosquito net/Mesh made of
plastic(polymer)
Motor Vehicle’s Parts
Moulds
Multi function printers falling
under heading 8443 31 of CET
Code
324/07-08
i. Narrow woven fabrics
containing by weight 5% or
more of elastomeric yarn or
rubber thred (CET Code
5806.20.00).
ii. Narrow woven fabrics of
cotton (CET Code 5806.31).
iii. Narrow woven fabrics of
man made fibre (CET Code
5806.32).
iv. Knitted or crocheted fabrics
(CET Code 6002.90.00).
Net Camouflage
228/07-08
03-03-2008
Non ferrous scrap
Non metal scrap (others)
a) Rubber scrap
b) Plastic scrap
c) All kinds of scrap other than
ferrous, non-ferrous rubber and
plastic scrap
Exempted – as per entry 4 of First Schedule to
the KVAT Act, 2003.
If the goods are imported from out side the
Country and sold in the State then are taxable
@ 12.5% under Section 4(1) (b) of KVAT Act,
2003.
187/07-08
07-12-2007
09/07-08
09-05-2007
12.5% u/s 4(1)(b) of KVAT act 2003
09/07-08
09-05-2007
4% as per entry Sl.No.146(10) of Notification
No. FD 197 CSL 2005(6), dated 30-04-2005.
4% as per entry Sl.No.133 (15) of Notification
same as above.
4% as per Sl.No.67 of Third Schedule to the
KVAT Act,2003
12.5% u/s 4(1)(b) of KVAT act 2003- All
other scraps other than mentioned above are
not described in Schedule/Notifications.
Nuts, bolts and fasteners
Old Motor vehicles/old
mopeds/motor cycles
Other wise
Old unserviceable items such
as:
Broken chairs, spoiled
typewriters, electric duplicators
and water filter
PVC insulated copper and
aluminium cable upto 6 sq mm
for use upto 1100 volts for
whatever purpose
PVC insulated copper and
aluminium single core cable
above 6 sq mm, PVC insulated
copper and aluminimum
multicore cable
Pack 08, Pouches Ammunition
Pistol, Pouches Basic
Pallets
Piston rings – parts of motor
vehicles
Plastic reel
Polyester Blanded Ankle Boot
Duck Rubber Sole
Printers ( CET code 8471)
183/07-08
23-11-2007
88//07-08
10-07-2007 &
4% as per entry 180 of Notification No. FD
197 CSL 2005(6), dated 30-04-2005
4% as per Notification No. FD 115 CSL 2007
(4) dated: 30-03-2007, subject to the conditions
specified therein.
56/07-08
30-06-2007
202/07-08
07-11-2007
12.5% U/S. 4(1)(b) of KVAT Act,2003
22/07-08
25-07-2007
12.5% U/S. 4(1)(b) of KVAT Act,2003
22/07-08
25-07-2008
4% as per entry Sl.No. 52 of Third schedule to
KVAT Act,2003
187/07-08
07-12-2007
243/07-08
03-03-2008
166/07-08
27-11-2007
59/07-08
22-10-2007
187/07-08
07-12-2007
324/07-08
29-02-2008
12.5% U/S. 4(1)(b) of KVAT Act,2003
Printers (CET code 8443.32)
324/07-08
29-02-2008
Printers (Multi function,CET
code 8443.31)
324/07-08
29-02-2008
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% covered by CET Code 3923.30.90,
under Section 4(1)(b) of KVAT Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% from 01-04-2006 to 01-01-2007 as per
Notification No. FD 116 CSL 2006(9)
dated:31-03-2006
4% from 01-01-2007 as per Notification No.
FD 116 CSL 2006(9) dated: 31-03-2006 as
amended by Notification No. FD 43 CSL
2007(1) dated:04-04-2007
12.5% from 01-01-2007 to 06-07-2007 under
Section 4(1)(b) of KVAT Act,2003
4% from 07-07-2007 as per Notification No.
FD 238 CSL 2007 dated:07-07-2007
Pug Crimson Colour
Punched Tape Concertina Coil
Putty blade made of C.R.Sheet
(0.20X0.98mm)
Quilts
187/07-08
07-12-2007
187/07-08
07-12-2007
19/07-08
22-05-2007
160/07-08
29-09-2007
134/07-08
25-08-2007
Railway Track Materials:
All types of grooved rubber
sole plate, GFN liners, level
crossing fittings,
Spherical/spring washer,
Welding portion, Spring setting
device, Two way keys, Metal
liner, Steel loose jaw, Tie bar
and steel channel sleepers, All
types of accessories connected
with railway track and part
thereof
Railway or tramway track
44/07-08
fixtures and fittings, mechanical 26-06-2007
signaling, safety or traffic
control equipment for railways,
tramways, roads, oscillation
monitoring system, tract
recording system, data logger,
Universal axle counter unit,
wheel flaw detector, LED type
emergency light unit, micro
processor control system for
air-conditioned coaches with
roof mounted package units,
inverters for railways, power
control system for railways
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
Rubber molding press,
80/07-08
Workshop type press and ‘C’
04-09-2007
type press not used for working
metal
Rubber Thread and cord textiles 228/07-08
03-03-2008
12.5% under Section 4(1)(b) of KVAT
Act,2003
Safety Fuse
149/07-08
01-10-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
Sand Bags
187/07-08
4% under Sl.No.145 of the table in Notification
12.5% covered by CET Code 5604 10, under
Section 4(1)(b) of KVAT Act,2003
Scrap of Power transformers,
Current transformers, Potential
transformers, Electrical circuit
breaker ,Electrical switch gear,
Lighting arresters, Electrical
Isolators, Battery, Battery
charger, Capacitor Units, Power
cables, Control cables, Control
and relay panels , Insulators,
Telecommunication
equipments, Relays, Motor
Vehicles, Oil filtering machine,
Tyres & Tubes, Transformer oil
Scrap of Barrels made of iron
and steel
Seats and berths
Self-adhesive plates, sheets,
film strip of plastic in rolls of
which not exceeding 20 cms
Shoes (full leather), leather
upper & PVC sole shoes, upper
leather with PVC & PU soles,
upper leather with textile and
PU soles & leather chappals
and sandals
Shoes Canvas Brown, Shoes
Derby Leather Sole, Shoes
Derby Rubber Sole
Sling Web, Strap Supporting,
Synthetic Eqpt
Socks Woolen Khaki, Socks
Cotton
Software
Spices excluding spices in the
form of masala powder, instant
mixes or other mixtures
containing more
than one spice or a spice with
any other material
a) Spices in the form of masala
powder being the mixture of
one or more spices
07-12-2007
dated:30-05-2005
304/07-08
27-03-2008
12.5% under Section 4(1)(b) of KVAT
Act,2003
304/07-08
27-03-2008
194/07-08
05-11-2007
59/07-08
22-10-2007
4% under entry Sl.no.30 of Third schedule to
the KVAT Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No.143 (1) of Notification No.
FD 197 CSL 2005(6), dated 30-04-2006.
93/07-08
03-07-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
187/07-08
07-12-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
187/07-08
07-12-2007
187/07-08
07-12-2007
177/07-08
15-11-2007
322/07-08
19-03-2008
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% under entry Sl.no.78 of Third schedule to
the KVAT Act,2003
4% as per Sl.No.34 of Third schedule to the
KVAT Act, 2003 in terms of Notification No.
FD 116 CSL 2006(9), dated 31-03-2006.
4% as per Sl.No.89 of Third schedule to the
KVAT Act, 2003.
322/07-08
19-03-2008
4% as per Notification No. FD 140 CSL
2006, dated 19-12-2006.
b) Other masala powders
Spoon Steel
Stainless Steel Compartmental
Tray, Scrim Garnishing for
Veh.
Strap Shoulders ( made of cloth
)
Tent Extendable, Tarpaulin
Thermocole
Tin Mess Set
Tobacco (un-manufactured )
187/07-08
07-12-2007
187/07-08
07-12-2007
187/07-08
07-12-2007
187/07-08
07-12-2007
141/07-08
03-03-2008 and
223/07-08
10-03-2008
187/07-08
07-12-2007
120/07-08
27-09-2007
55/07-08
26-06-2007
Tobacco (un-manufactured)
including tobacco used in the
manufacture of beedies.
242/07-08
Transformers:
a) Power transformers-5KV and 13-12-2007
above
b) Current transformers-33KV
and above
c) Potential transformers-33KV
and above
Other than those specified
Transfer of right to use i.e.
hiring of Air Compressor
Transfer of right to use
computer and printers for
consideration
Transfer of the right to use
electric generating sets and
rotary converters with a
capacity of 15 KVA and above
Transfer of the right to use
electric generating sets and
rotary converters with a
capacity of other than15 KVA
and above
Transformer’s Parts namely
Aluminium and rubber goods,
281/07-08
13-02-2008
231/07-08
11-12-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No.5 of Third schedule to the
KVAT Act, 2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No.78 of Third schedule to the
KVAT Act, 2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
Exempted as per Notification No. FD 167 CSL
2007,dated:15-05-2007
12.5% from 01-04-2007 to 14-05-2007, under
Section 4(1)(b) of KVAT Act,2003
4% as per Notification No. FD 316 CSL
2005(I), dated 05-08-2005.
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% - falls under the definition of sale specified
U/S 2(29) (d) of KVAT Act, 2003.
205/07-08
27-11-2007
4% covered by CET code 8502, as per entry 35
of Notification No. FD 316 CSL 2005 (I),
dated: 05-08-2005
205/07-08
27-11-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
183/07-08
23-11-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
Porcelein bushings, Washers
Treadmills, exercise cycles &
steppers
10/07-08
01-06-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% under entry 90 of Third schedule to the
KVAT Act,2003 as CLR/10/07-08,dated:0106-2007 is modified by CCT’s Proceedings
dated:14-03-2008
Tread rubber
Tyres with tubes
(unserviceable)
Used empty oil drums, paint
tins and plastic cans
Used engine oil with drums
Vegetarian and non-vegetarian
food, soft drinks sold and
supplied in a restaurant
Vest Cotton White
Waste management equipments
Water Bottle Plastic- 01 Liter
Capacity
Whistle MP
Wired microphones (CET code
8518.10.00)
Wireless microphone (CET
code 8525.50.50)
Wood based impregnated
laminates (compreg boards)
Wood burner cooking stove
Wooden/Steel furniture items,
typewriters, electrical goods,
other iron scrap, non-ferrous
scrap, rubber scrap and plastic
scrap.
Works contract of construction
of petroleum retail out lets
(petrol pumps), fabrication and
20/07-08
01-06-2007
88/07-08
10-07-2007
88/07-08
10-07-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% under entry No.200, as per Notification
No. FD 197 CSL 2005 (5),dated:30-04-2005
88/07-08
10-07-2007
171/07-08
29-09-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
187/07-08
07-12-2007
307/07-08
21-02-2008
187/07-08
07-12-2007
187/07-08
07-12-2007
27/07-08
16-07-2007
4% as per Sl.No.78 of Third schedule to the
KVAT Act, 2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No. 192 of the table in
Notification dated:30-05-2005
12.5% under Section 4(1)(b) of KVAT
Act,2003
4% as per Sl.No. 4 of Notification No. FD 116
CSL 2006 (16), dated:06-04-2006
27/07-08
16-07-2007
25/07-08
31-07-2007
113/07-08
18-08-2007
100/07-08
12-07-2007
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
12.5% under Section 4(1)(b) of KVAT
Act,2003
203/07-08
03-01-2008
12.5%- as per Sl.No.23 of Sixth Schedule,
under Section 4(1)(b) of KVAT Act,2003,
erection of structural (steel)
canopies and factory sheds.
Works contract of fabrication,
supply and erection of iron
trusses and purlines
Works contract of service and
maintenance of IT products
including telecommunication
equipments
Works contract involving
transfer of property in goods
like hand railing, garage doors
Works contract of renewable
energy devices including small
hydropower projects (both by
direct sale and deemed sale
involved in the execution of
W.C)
Works contract of water
proofing of concrete surfaces
which include polymer coating,
anti-carbonation coating, heatresistance coating, vapor barrier
coating
279/07-08
03-03-2008
4% as per entry entry Sl.No.4 of Sixth
schedule to the KVAT Act,2003
46/07-08
20-06-2007
4% as per entry entry Sl.No.14 of Sixth
schedule read with Sl.No.53 of Third Schedule
to the KVAT Act,2003.
279/07-08
03-03-2008
12.5% under entry 23 of Sixth schedule read
with Section 4(1)(c) of KVAT Act,2003
52/07-08
18-07-2007
4% - concessional tax.
58/07-08
31-08-2007
12.5% under entry 23 of Sixth schedule read
with Section 4(1)(c) of KVAT Act,2003
211/07-08
15-12-2007
211/07-08
15-12-2007
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ.
211/07-08
15-12-2007
211/07-08
15-12-2007
211/07-08
15-12-2007
211/07-08
15-12-2007
4% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ ªÀÄÆgÀ£Éà C£ÀĸÀÆaAiÀÄ PÀæªÀÄ
¸ÀASÉå: 89gÀ ªÉÄÃgÉUÉ
±ÀÆ£Àå PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ ªÉÆzÀ®£Éà C£ÀĸÀÆaAiÀÄ PÀæªÀÄ
¸ÀASÉå: 26gÀ ªÉÄÃgÉUÉ
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ.
«Är ªÀiÁ«£ÀPÁ¬Ä
211/07-08
15-12-2007
±ÀÆ£Àå PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ ªÉÆzÀ®£Éà C£ÀĸÀÆaAiÀÄ PÀæªÀÄ
¸ÀASÉå: 26gÀ ªÉÄÃgÉUÉ
¹ÃUÉÃPÁ¬Ä
211/07-0
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ.
¥ÉÆgÀPÉ ºÀÄ®Äè
ºÀ¹ ªÀiÁUÀ½¨ÉÃgÀÄ:
C) DAiÀÄĪÉÃð¢ÃAiÀÄ OμÀzsÀzÀ°è
G¥ÀAiÉÆÃV¹zÀgÉ
D) ªÉÄð£ÀzÀ£ÀÄß ºÉÆgÀvÀÄ¥Àr¹ ¨ÉÃgÉ
G¥ÀAiÉÆÃUÀPÉÌ
ºÀÄt¸ÉúÀtÄÚ
ºÀ¹ £É°èPÁ¬Ä
ºÀgÀ¼ÉPÁ¬Ä (C¼À¯ÉPÁ¬Ä)
ªÀÄgÀ ¥ÁZÉ
4% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ ªÀÄÆgÀ£Éà C£ÀĸÀÆaAiÀÄ PÀæªÀÄ
¸ÀASÉå: 62gÀ ªÉÄÃgÉUÉ
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ.
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ.
15-12-2007
eÉãÀÄvÀÄ¥Àà
211/07-08
15-12-2007
±Á¯Á PÁ¯ÉÃdÄ ¨ÁåUÀÄUÀ¼ÀÄ, ªÁå¤n
¨ÁåUï, mÁæªÀ°AUï ¨ÁåUï
C) ºÀwÛ¬ÄAzÀ GvÁࢹzÀ dQð£ï
ªÀÄvÀÄÛ ºÁåAqï UËè¸ï
D) ªÉÄð£ÀªÀÅUÀ¼À£ÀÄß ºÉÆgÀvÀÄ¥Àr¹ EvÀgÉ
dQð£ï ªÀÄvÀÄÛ ºÁåAqï UËè¸ï
¤gÀÄ¥ÀAiÀÄÄPÀÛ ªÁºÀ£À (ºÀgÁf£À ªÀÄÆ®PÀ
«¯ÉêÁj ªÀiÁrzÀ)
280/07-08
04-03-2008
280/07-08
04-03-2008
269/07-08
30-01-2008
4% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄ 2003gÀ C¢ü¸ÀÆZÀ£É ¸ÀASÉå: J¥sïr
115 ¹J¸ïJ¯ï 2007 (4), ¢£ÁAPÀ 30-03-2007 gÀ°è
«¢ü¹gÀĪÀ μÀgÀvÀÄÛUÀ½UÉ CAvÀºÀ ªÀiÁgÁlPÉÌ M¼À¥ÀnÖzÀÝgÉ.
E®è¢zÀÝ°è 12.5% gÀμÀÄÖ EgÀÄvÀÛzÉ.
ªÀÄgÀzÀ ¢«Ää , d¯ÁªÀÅ (PÉdÄj£Á ºÁUÀÆ
¤Ã®Vj)
d®ÁªÀÅ
247/07-08
05-01-2008
247/07-08
05-01-2008
247/07-08
05-01-2008
179/07-08
13-12-2007
179/07-08
13-12-2007
179/07-08
13-12-2007
179/07-08
13-12-2007
179/07-08
13-12-2007
179/07-08
13-12-2007
179/07-08
13-12-2007
179/07-08
13-12-2007
179/07-08
13-12-2007
179/07-08
13-12-2007
12.5 % PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ ¥ÀæPÀgÀt 4(1)(©) gÀªÉÄÃgÉUÉ
¨ÉÆA§Ä , ¨ÉvÀÛ
G½ (Chisel)
¸ÀÄwÛUÉ (Hammer), ¦£Àìgï,
¥Éèãïì
PÉÊ vÉÆÃ¥ÀqÀ, ¸ÉèÃqïÓ ºÁåªÀÄgï
¨ÉèÃqïì, UÀgÀUÀ¸À, ºÁPï ¸Á ¨ÉèÃqï
ºÁåAqï ræ¯ï
¸ÀÆÌç qÉæöʪÀgï
eÁgï
PÀ£ÀßqÀPÀ
PÀnAUï ¥ÉèöÊAiÀÄgï, PÀlgï
4% - 01-04-2005 jAzÀ 09-05-2006 gÀªÀgÉUÉ, PÀ.ªÀiË.vÉ
C¢ü¤AiÀĪÀÄzÀ ªÀÄÆgÀ£Éà C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 42gÀ
ªÉÄÃgÉUÉ
±ÀÆ£Àå – 10-05-2006 jAzÀ, C¢ü¸ÀÆZÀ£É ¸ÀASÉå:J¥sïr 121
¹J¸ïJ¯ï 2006 (II) ¢£ÁAPÀ 10-05-2006gÀ ªÉÄÃgÉUÉ.
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ.
4% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ ªÀÄÆgÀ£Éà C£ÀĸÀÆaAiÀÄ PÀæªÀÄ
¸ÀASÉå: 78(1)gÀ ªÉÄÃgÉUÉ
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ.
«£Á¬Äw - PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ ªÉÆzÀ®£ÉAiÀÄ
C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå.15gÀ ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£Éà C£ÀĸÀÆaAiÀÄ PÀæ.ªÀÄ ¸ÀASÉå (8)gÀ
ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ
¸ÀASÉå: 93 (5) gÀ ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 93gÀ
ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 93(5)gÀ
ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 93(8)gÀ
ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 93(1)gÀ
ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 93(4)gÀ
ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 93(6)gÀ
ªÉÄÃgÉUÉ
4 % C¢ü¸ÀÆZÀ£É ¸ÀASÉå: J¥sïr.19.¹J¸ï J¯ï.2005(6),
¢£ÁAPÀ 30.04.2005gÀ PÀæªÀÄ ¸ÀASÉå: 192.
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 88gÀ
ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 93 (2)gÀ
ªÉÄÃgÉUÉ
¸Áà£Àgï
179/07-08
13-12-2007
179/07-08
13-12-2007
179/07-08
13-12-2007
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 93 (3)gÀ
ªÉÄÃgÉUÉ
4 % C¢ü¸ÀÆZÀ£É ¸ÀASÉå:J¥sïr.116.¹JJ¸ï J¯ï.2006(8),
¢£ÁAPÀ 31-03-2006gÀ ªÉÄÃgÉUÉ
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ.
AiÀiÁªÀÅzÉà ¨ÁæöåAqï E®èzÀ
¥ÉÆgÀPÉUÀ¼ÀÄ
211/07-08
13-03-2008
«£Á¬Äw- PÀ.ªÀiË.vÉ. C¢ü¤AiÀĪÀÄzÀ ªÉÆzÀ®£Éà C£ÀĸÀÆaAiÀÄ
£ÀªÀÄÆzÀÄ PÀæªÀÄ ¸ÀASÉå 52 gÀ ªÉÄÃgÉUÉ
¤gÀÄ¥ÀAiÀÄÄPÀÛ ªÁºÀ£ÀUÀ¼À ©r ¨sÁUÀUÀ¼ÀÄ
81/07-08
10-07-2007
¤gÀÄ¥ÀAiÀÄÄPÀÛ ¨ÁåljUÀ¼ÀÄ
81/07-08
10-07-2007
81/07-08
10-07-2007
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ-ºÀ¼É
©r ¨sÁUÀUÀ¼ÀÄ JAzÀÄ ¥ÀgÀUÀt¹zÀ°è
4% PÀ©âtzÀ ¸Áìç¥ï ªÀÄvÀÄÛ EvÀgÉ ¯ÉÆúÀUÀ¼À ¸Áìç¥ï JAzÀÄ
¥ÀjUÀt¹zÀ°è
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ
¯ÉÃxï lƯïì
ªÀÄÆ¯É ªÀÄlÖ/ PÁæ¸ï ªÀÄƯɪÀälÖ, ªÀÄƯÉ
CgÀ ªÀÄvÀÄÛ CzsÁðPÁgÀzÀ C¼ÀvÉ, ¨Ágï
PÁææA¥ï, ¯ÉUï ªÉÊ¸ï ªÀÄvÀÄÛ ¨ÉAZï ªÉʸï,
¥sÀÆmï gÉÆîgïì, ¥Áè¨ï gËAqï, CUÀgÀ,
mÉÃ¥ÀÄ, nÃPï ªÀÅqï ZÉÃgÀÄ, gÉʯï gÁqï
(¦ÃoÉÆÃ¥ÀPÀgÀtPÁÌV ¸ÀA§A¢ü¹zÀAvÉ), ©
PÁæA¥ï, «zÀÄåvï ªÉÆÃmÁgï, AiÀÄAvÀæUÀ¼À
©r¨sÁUÀUÀ¼ÀÄ, ªÀiÁQðAUï ¦£ï
¤gÀÄ¥ÀAiÀÄÄPÀÛ mÉÊgï UÀ¼ÀÄ ªÀÄvÀÄÛ
lÆå§ÄU¼ÀÄ,SÁ° vÉÊ®zÀ qÀæªÀÄÄäUÀ¼ÀÄ,
¸ÀÄlÖ Eaf£ï vÉÊ®
Dgï.¹.¹. ¥ÉÆïïì
«zÀÄåvï ¥Àæ¸ÀgÀuÁ lªÀgï,
¹Öïï J£ï ¥ÉÆøïðqï
D®Æå«Ä¤AiÀÄAzÀAvÀºÀ
PÀAqÀPÀÖ¸ïð(ªÁºÀPÀ)UÀ¼ÀÄ
PÁèA¥ïì
144/07-08
26-09-2007
144/07-08
26-09-2007
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 96 gÀ
ªÉÄÃgÉUÉ
144/07-08
26-09-2007
ªÀiÁ±ÀÀð°AUï ¨Ágïì, DmÉÆêÉƨÉʯïì ©r 144/07-08
¨sÁUÀUÀ¼ÀÄ
26-09-2007
mÁæPÀÖgï mÉÊgï ªÀÄvÀÄÛ lÆå¨ïUÀ¼ÀÄ.
144/07-08
26-09-2007
EvÀgÉ mÉÊgï ªÀÄvÀÄÛ lÆå¨ïUÀ¼ÀÄ.
4 % C¢ü¸ÀÆZÀ£É ¸ÀASÉå:J¥sïr.197.¹JJ¸ï J¯ï.2005(3),
¢£ÁAPÀ 30-04-2005gÀ PÉÆÃμÀÖPÀzÀ PÀæªÀÄ ¸ÀASÉå.180gÀ ªÉÄÃgÉUÉ
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ
PÀ©ât
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 30 gÀ
ªÉÄÃgÉUÉ
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ
¹ÖÃ¯ï ¦ÃoÉÆÃ¥ÀPÀgÀtUÀ¼ÀÄ,
ªÀÄgÀzÀ ¦ÃoÉÆÃ¥ÀPÀgÀtUÀ¼ÀÄ,
¥Áè¹ÖPï ¸ÁªÀÄVæUÀ¼ÀÄ,
PÉç¯ï(vÁªÀäæ/C®Äå«Ä¤AiÀÄA),gÀ§âgï,ZÀªÀÄð
zÀ ªÀ¸ÀÄÛUÀ¼ÀÄ
118/07-08
12-09-2007
118/07-08
12-09-2007
4 % C¢ü¸ÀÆZÀ£É ¸ÀASÉå:J¥sïr.115.¹JJ¸ï J¯ï.2005(3),
¢£ÁAPÀ 30-03-2007À
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ
C®Äå«Ä¤AiÀÄA ¶Ãmï UÀ¼ÀÄ
118/07-08
12-09-2007
118/07-08
12-09-2007
118/07-08
12-09-2007
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 67 gÀ
ªÉÄÃgÉUÉ
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ
PÀA¥ÀÆålgï
118/07-08
12-09-2007
4 % C¢ü¸ÀÆZÀ£É ¸ÀASÉå:J¥sïr.116.¹JJ¸ï J¯ï.2006(9),
¢£ÁAPÀ 31-03-2006gÀ PàæªÀÄ ¸ÀASÉå.1gÀ CAvÉ
¸ÁUÀĪÁ¤ ªÀÄgÀzÀ J¼É
¸ÁUÀĪÁ¤ £Án
DPÉòAiÀiÁ ªÀÄgÀzÀ J¼É
DPÉòAiÀiÁ £Án
¤Ã®Vj ªÀÄgÀzÀ J¼ÉUÀ¼ÀÄ
¤Ã®Vj £ÁmÁ
¤Ã®Vj ¥À®àªÀåqï
¤Ã®Vj ªÀÄgÀzÀ §ÄqÀa
PÁå±ÀägÉÊ£Á ªÀÄgÀzÀ J¼É
PÁå±ÀägÉÊ£Á £ÁmÁ
mÉƪÀiÁåmÉÆ PÀrØ
ªÀÄwÛ¯Á£ï
£ÀA¢ vÀÄAqÀÄUÀ¼ÀÄ
¤Ã®Vj JuÉÚ
¤Ã®Vj EvÀgÉ gÉA¨É UÉÆA¨ÉUÀ¼ÀÄ
ªÀÄwÛ J¼É
£ÀA¢ £ÁmÁ
¤gÀÄ¥ÀAiÀÄÄPÀÛ ¸ÉÆÖÃgï ¸ÁªÀiÁ£ÀÄUÀ¼ÀÄ
(¸Áìç¥ï)
¤gÀÄ¥ÀAiÀÄÄPÀÛ ºÀ¼Éà mÉÊgï lħâUÀ¼ÀÄ
GgÀĪÀÅ®Ä ¸ËzÉ (PÁå¸ÀÄj£Á ªÀÄvÀÄÛ
¤Ã®Vj ºÉægÀvÀÄ¥Àr¹)
ªÀiÁjºÁ¼Á ©¢gÀÄ ¸À¤
39/07-08
26-06-2007
12.5% PÀ.ªÀiË.vÉ C¢ü¤AiÀĪÀÄzÀ PÀ®A 4(1)(©) gÀ ªÉÄÃgÉUÉ
39/07-08
26-06-2007
39/07-08
26-06-2007
«£Á¬Äw- PÀ.ªÀiË.vÉ. C¢ü¤AiÀĪÀÄzÀ ªÉÆzÀ®£Éà C£ÀĸÀÆaAiÀÄ
£ÀªÀÄÆzÀÄ PÀæªÀÄ ¸ÀASÉå 15 gÀ ªÉÄÃgÉUÉ
«£Á¬Äw- PÀ.ªÀiË.vÉ. C¢ü¤AiÀĪÀÄzÀ ªÉÆzÀ®£Éà C£ÀĸÀÆaAiÀÄ
£ÀªÀÄÆzÀÄ PÀæªÀÄ ¸ÀASÉå 25 gÀ ªÉÄÃgÉUÉ
39/07-08
26-06-2007
39/07-08
26-06-2007
39/07-08
26-06-2007
39/07-08
26-06-2007
4 % PÀ.ªÀiË.vÉ
ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ
ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ
ªÉÄÃgÉUÉ
4 % PÀ.ªÀiË.vÉ
ªÉÄÃgÉUÉ
39/07-08
12.5 % C¢ü¸ÀÆZÀ£É ¸ÀASÉå:J¥sïr.197.¹JJ¸ï J¯ï.2005(6),
«zÀÄåvï d£ÀgÉÃlgï UÀ¼ÀÄ
mÉ°¥ÉÆãï JPïìbÉÃAeï£À EvÀgÉ
G¥ÀPÀgÀtUÀ¼ÀÄ
ºÀ¹ ©¢gÀÄ, Mt ©¢gÀÄ
¨ÉʹPÀ¯ï
lAqÀgï ¥sÁªÀiïð
gÀ¢Ý ¥ÉÃ¥ÀgÀÄ
ºÀ¼Éà ¸ÁªÀÄVæUÀ¼ÀÄ (¸Áìç¥ï )
12.5 % C¢ü¸ÀÆZÀ£É ¸ÀASÉå:J¥sïr.116.¹JJ¸ï J¯ï.2006(16),
¢£ÁAPÀ 06-04-2006gÀ PàæªÀÄ ¸ÀASÉå.1gÀ CAvÉ
ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 8 gÀ
ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 13 gÀ
ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 71 gÀ
ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 69 gÀ
26-06-2007
¢£ÁAPÀ 30-04-2005gÀ PàæªÀÄ ¸ÀASÉå.145gÀ CAvÉ
UÉƧâgÀzÀ SÁ° aîUÀ¼ÀÄ
39/07-08
26-06-2007
4 % C¢ü¸ÀÆZÀ£É ¸ÀASÉå:J¥sïr.197.¹JJ¸ï J¯ï.2005(6),
¢£ÁAPÀ 30-04-2005gÀAvÉ.
ªÀiÁjºÁ¼À ©¢gÀÄ PÀ®ªÀÄÄä
39/07-08
26-06-2007
4 % PÀ.ªÀiË.vÉ ªÀÄÆgÀ£ÉAiÀÄ C£ÀĸÀÆaAiÀÄ PÀæªÀÄ ¸ÀASÉå: 8 gÀ
ªÉÄÃgÉUÉ
CCT CLARIFICATIONS (KST ACT, 1957)
2007-08
SL. NAME OF COMMODITY
NO.
1
Stoneware pipes
CLR NO/
DATE
35/07-08
10-07-2007
RATE OF TAX & GIST OF
CLARIFFICATION
12% from 01-04-2003 to 31-05-2003 as per
entry Sl.No.6 of part P of Second Schedule to
the KST Act, 1956.
13% from 01-06-2003 to 31-03-2004 as per
section 5(3) (a) of the KST Act,1957.
CCT CLARIFICATIONS (CST ACT, 1956)
2007-08
SL. NAME OF COMMODITY
NO.
1
Electric point machine
2
Forgings
3
Paints and Indelible inks
4
Parts of Machinery
CLR NO/
DATE
28/07-08
04-06-2007
97/07-08
12-09-2007
294/07-08
31-03-2008
230/07-08
13-02-2008
RATE OF TAX & GIST OF
CLARIFFICATION
12.5% with out C Form
4% as declared goods, with out C form
12.5% with out C Form
12.5%.
CCT CLARIFICATIONS (KTEG ACT, 1979)
2007-08
SL. NAME OF COMMODITY
NO.
1
Bitumen
2
Cold Stick, Road Emulsion,
Tar-felt
CLR
NO./DATE
109/07-08
14-03-2008
109/07-08
14-03-2008
RATE OF TAX & GIST OF
CLARIFFICATION
5% as per Sl.No.1 (viii) (d) of Notification No.
FD CET 2002 dated 30-03-2002
NIL
3
4
Declared goods specified U/S
14 of CST Act,1956
Diesel Captive Generation sets
268/07-08
16-02-2008
170/07-08
13-12-2007
5
High Speed Diesel Oil
6
Parts of Machinery
117/07-08
16-08-2007
268/07-08
16-02-2008
Exempted.
Exempted – w.e.f. 01-10-2004 vide
Notification No. FD 147 CET 2004, dated 2912-2004.
5% as per Notification No. FD 11 CET 2002,
dated 30-03-2002.
2% as per Notification No. FD 11 CET 2002,
dated 30-03-2002.
No tax if the said goods are for use as
components parts in the manufacture of
machinery