Kerala act 015 of 2007 : The Kerala Finance Act, 2007

of tn excess

of 15000 Kg

5. Private Service Vehides For every seated passenger (other than dnvcr) 155 00",

6. Omni Bus for Private use (P,rivate Service Vehicle-Non-Transport)

(a) Not more than ten scats, for every seated paso;cngcr 80 00 (other than dnver)

(b) More than ten seats, for every seated passenger 145 00 (other than dnver)

7. Motor vehicles plying for hire and used for tran'sport of passengers and in 1respect of which permits have been issued under the Motor Vehicles Act, 1988. '

(t) Veh1cles permttted to ply solely as Contract Carnage and to carry

(a) Not more than two passengers 6000 (Auto Rtckshaw)

(b) Three passengers (Auto Rtckshaw) Petrol dnven 12000 Dtesel dnven 13000

(c) More than 3 passengers but not Petrol dnven 24000

. more than 6 passengers other than Dtesel dnven 26000 Tounst motor cabs (Motor cab) .

(d) More than 6 passengers but not 3100Q more than 12 passengers for every passenger

(e) Vehtcles perm'ttted to operate 530 wtthm the State more than 12 -

passengers but not more than 20⁽ passengers for every passenger

.

More than 20 passengers, for every 75000 passenger

(t) Vchtcles operatmg Inter-State more 154000 than 12 passengers, for every

passenger

(g) Tounst Motor Cabs Petrol dnven 32000 Dtesel dnven 34000

(u) Vehtcle~ pem11tted to ply solely as Stage Carnages·

(a) Ordmary servtces-for every seated 60000 passenger (other than dnver and conductor) whtch the vehtcle ts penmttcd to cany

(b) Fast Passenger and Express Servtces 69000 for every seated passenger other than dnver and conductor whtch the vehtcle ts permitted to carry

•t

8. Motor vehicles not themselves constructed to carry any load (other than water, fuel, accumulators and other eqlllpments) used for the haulages solely and wetghmg·

(a) Not more 1000 Kg m unladen 1000 than 'Wetght

(b) More than 1000 Kg. but not 2000 Kg , 120.00 more than

(c) More than 2000 Kg. but not 4000 Kg , 23000 more than

(d) More than •400() Kg but not 6000 Kg , 35000

. more than

(e) More than 6000 Kg but not 8000 Kg , 50500 more than

(f) More than 8000 Kg but not 9000 Kg. ,. 570.00 more than

(g) Exceedmg 9000 Kg 570.00+Rs 25

" fa- e'v\1)' 250 Kg, or part thereof m excess of

. 9000 Kg

9. Double axle trailers drawn by the vehtcles m clause 8 above and arttculated vehtcles wtth or wtthout addtttonal' or alternattvc tra1lers, for each tratler or articulated vehtcle, subJect to the prov1so of th1s Schedule·-

Velucle wetght

(b) Exceeding 1000 Kg but not 1500 Kg m Gross 25500 exceedmg Vchtclc wetght

34/2504/201 0/DTP

12

(c) Excecdmg 1500 Kg but not 2000 Kg m Gross 35000 exceedmg Veh1cle wetght

(d) Exceedmg 2000 Kg. but not 3000 Kg. m Gross 46000 I cxccedmg Vehtclc wctght

(c) Exceedmg 3000 Kg but not 4000 Kg. in Gross 63000

. excccdmg Vehicle wetght

.

(f) Excecdmg 4000 Kg. but not 5500 Kg m Gross 805 00 cxcecdmg Vehtcle wetght

.

(g) Exceedmg 5500 Kg but not 7000 Kg m Gross 990.00 exccedmg Vch 1cle wetght

(h) Exceedmg 7000 Kg. but not 9000 Kg 1n Gross 1210.00 cxccedmg Veh1clc wetght

(t) Excecdmg 9000 Kg but not 9500 Kg. m Gross 1320 00 cxcecdmg Vehtcle wetght

(J) Exceedtng 9500 Kg. but not 10500 Kg m Gross 1430 ()() exceedmg Vehtcle wetght

(k) Excecdmg 10500 Kg but not 12000 Kg m Gtoss 1540 00 cxcccdmg Vehtcle wetght^,

1(\) Exccedmg 12000 Kg but not 13000 Kg m Gross 1650 00 . - ' t" . cxceedmg Vehtcle wetght

(m) Exceedmg 13000 Kg. ·but not 14000 Kg m Gross 1760 00 exccedmg Vehtcle WCJght

(n) Exceedmg 14000 Kg. but not 15000 Kg m Gross 1870 ()() cxcecdmg . Vclucle wetght

(o) Excecdmg 15000 Kg . m Gross Rs 1870 + Vehtcle wetght Rs 110 for

evezy 250 Kg

. or part thereof¹⁰... ....., excess of^\. ^' 15000 Kg

~· 10. (i) Fire E~ginc, Fire Tenders, Road Wutcr Sprinklers, Cranes and Earth Moving Vehicles such as Dumper, Bulldo:r.er etc.

(a) Not exceedmg 1000 Kg m Gross 35.00

I

Vchtcle wetght

(b) Exceedmg 1000 Kg but not 1500 Kg m Gross 5500 exc~edmg Vchtcle we1ght

(c) Exceedmg 1500 Kg. but not 2275 Kg m Gross 80.00 exceedmg Vehtclc we1ght

(d) Exceedmg 2275 Kg but not 3050 Kg. m Gross 100.00 exceedmg Vch1cle we1ght

(c) Exceedmg 3050 Kg but not 4300 Kg. m Gross 11000 exceedmg Vchtcle we1ght

'

(f) Exceed1ng 4300 Kg but not 5575 Kg. m Gross 120.00 exccedmg Vehtcle wetght

(g) Exceedmg 5575 Kg but not 7600 Kg m Gt oss 145 00 I exceedmg Vehtclc wetght

(h) Exceedmg 7600 Kg. but not 9000 Kg m Gross 165 00 cxceedmg Vchtclc wctght

(l) Excecdmg 9000 Kg m Gross Rs 165 +

I

Vch1clc Rs. 25 for wctght every I 000 Kg or part

' thereof m

• excess of . 9000 Kg

(ii) Additional tax payable in respect of such vehicles for drawing trailers

• including Fire Engine and Trailer Pumps:

(a) For each 1000 Kg tn Gro~s 3000 • trader not Vchtclc wc1ght exceedmg

(b) For each 1000 Kg but not 1500 K·0, Jn Gross 5000 tratler exceedmg Vchtcle we1ght

exceedmg .

11. (i) Motor Car (payable every two years)

(a) Wetghmg not more than 750 Kg. m unladen wetght 32000

(b) Wetghmg more than 750 Kg. but not more than 43000 1500 kg. m unladen we1ght

(c) We1ghmg more than 1500 Kg m unladen we1ght 53000

(ii) Tax payable in respect of trailers drawn by any of the vehicles '"f-. specified in (a) to (c) above and used solely for carrying luggage or personal effects-

(a) For each tra1ler not exceedmg 1000 Kg. m Gross Vehtcle wetght 3500

(b) For each trailer not exceedmg 1000 Kg m Gross Vehtcle we1ght 5500

12. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule--

(a) We1ghmg not more than 750 Kg m unl'tden we1ght 100.00 <9> Wetghmg more than 7 50 Kg but not more than 11000 1500 Kg m unladen wetght^~·' ..

(c) Wetghmg more than 1500 Kg but not more than 14500 2250 Kg m unladen wctght

(d) Wetghmg more than 2250 Kg m unladen wetght 165.00 '

(e) Breakdown vans used for takmg dtsabled vehtcles 120 .. 0 0

13. (1) ~ducational Institution bus

(a) Vehtcles wtth 20 or less seats mcludmg that 50000 of the dr1ver

(b) Veh1cles wtth more than 20 seats 1000.00

(2) Ambulance 55000 "'':'{

(3) Road Roller 11000 t

I

.., . (4) Excavator 27500

(5) Tractor 22000

(6) Vehicles exclusively used for imparting instructions in driving of motor vehicles

(a) Ltght Motor Vehicles excludmg Motor Cars 550 00

(b) Medtum ·Goods/Passenger Vchtcles 1100.00

(c) Heavy Goods/Passenger Vehtcles 1650 00 Provtded that,-

(1) m the case of tratlers commg under Items 4, 9 and 10 of the Sched,1le when used alternauvely, one at a ume, wtth goods vehtcles, tractors or arttculated vehtcles, as the case may be, tax shall be lev1ed only on the heavtest trader;

(2) m the case of Motor Vehtcles m respect of whtch permtt has not been tssued under the Motor Vehtcles Act but whtch has been used for transport of passengers for htre or reward, tax shall be levted at such rate as ts spectfied for sumlar motor vehtcles m 1tem 7 of thts Schedule, as tf penmt had been tssued for the vehtcles;

(3) m respect of traders commg under Items 9 and 10 of th1s Schedule, two or more Vehtcles shall not be chargeable m respect of the same tratler,

(4) tax for the last one month and two months of a quarter shall ~- be l/3rd and 2/3 of the quarterly tax respectively, rounded off to the nearest multtple of rupees ten m the case of tax up to rupees thousand and multtple of rupees hundred m the case of tax exceedmg rupees thousand;

(5) the rates of tax m respect of vehtcles other than those fitted wtth pneumatic tyres shall be 150% of the rates spectfied in thts Schedule for stmllar vehtcles,

(6) a Stage Carnage tf permitted to operate on spectal or temporary permtt as a Contract Carnage , a tax at the rate of Rs 330 (Rupees Three Hundred and Th1rty only) per day shall be levted m respect of such veh1cle havmg a seatmg eapactty exceedmg forty and the rate of Rs 200 (Rupees Two Hundred only) per day tn respect of such vehtcle havmg a seatmg capactty not exceedmg forty.

ANNEXURE

ONE TIME TAX

[See Prov1so to Sccuon 3 ( 1)] Sl Class of Veluc/e Rates of one tzme tax No ^t (zn Rupees)

(1) (2) (3)

A New Motor Cycles (mcludmg Motor Scooters and Cycles wtth attachments for propelhng the same by mechamcal power) and Three Wheelers (mcludmg tncycles and cycle nakshaws wtth attachment for propellmg the same by mechamcal power) not used for transport of goods or passengers and omn1 '

bus for pnvate use (Pnvate Scrvtce Vehtcle-NTV) and Motor Cars

1 Motor Cycles (mcludmg Motor Scooters and 6% of the purchase Cycles wtth attachment for propelhng the value of the vehtcle same by mechamcal P?wer) and b1cycles of

all category with or wtthout sade car or

' '

drawmg a tra1ler

2 Three Wheelers (mcludmg tncycle and cycle 6% of the purcha . se nckshaws w1th attachment for propellmg the value of the vehtcle same by mechamcal power) not used for

transport of goods or passengers

3 Omm bus for pnvate use (Pnvatc Scrvtce 6% of the purchase Vetucle- N1V) value of the vehtcle

4 Motor Cars 6% of the purchase value of the vehtcle

# ~(l) (2) (3) B. Motor Cycles (mcludmg Motor Scooters and As per the table gtven Cycles wtth attachments for propelhng the below same by mecharucal power) and three wheelers

(mcludmg tncycles and cycle nckc;;haws w1th

I

attachment for propel~mg the same by mechamcal power) not used for transport of . ,. goods or passengers and omm bus'f or pnvate use (Pnvate Servtce Vehtclc-NTV) and Motor Cars whtch were ongmally regtstered m other States on or after 1st Apnl, 2007 and mtgrated to Kerala State

C Motor Cycles (mcludmg Motor Scqoters and As per the table g1ven Cycles with attachments for propelhng the below same by mecharucal power) and three wheelers

(mcludmg tncycles and cycle nckshaws wtth

attachment for propelhng the same by

mechamcal power) not used for transport of

gooas or passengers and omm bus for pnvatc

use (Pnvate Servtce Vehtcle-NTV) and

Motor Cars whtch were regtstered on or

after I st April, 2007 and re-classtfied from the category df Transport vehtcle

~. TABLE ~

Sl Age of vehzcle from the month of Percentage of the one t1me No ongznal regzstratwn tax /evzable under A above

(I) (2) (3)

1 Not more than one year '100%

2 More than one year but not more than 2 years 93%

3 More than 2 years but not more than 3 years 87%.

4 More than 3 years but not more than 4 years 800/o

5 More than 4 years but not more than 5 years 73

6 More than 5 years but not more than 6 years 67o/o ~ More than 6 years but not more than 7 years 6()0/u 'y

8 More than 7 years but not more than 8 years 53o/o

9 More than 8 years but not more than 9 years 47o/o

~

(1) (2) (3)

10.. , More than 9 years but not more than 10 years 4()0/o

11 More than 10 yea .. rs but not more than 11 years 33%

12 M0re than 11 years but not more than 12 years 27%

13 More than 12 years but not more than 13 years 20%

14 More than 13 years but not more than 14 years^13%

15 More than 14 years but not more than 15 years 7%

6 Amendment of Act 32 of 1976.- In the Kerala Tax on Luxunes Act, 1976 (32 of 1976), m sub-section (2) of section 4,- . . .,1. • • {a) m clause (a),-

(t) m 1tem (t),-

(a) after the words "ten per cent" the 'Words "per room'' shall be mserted; .

(b) for the words "less than rupees five hundred" the words ·•above rupees two hundred and up to five hundred" shall be mserted,

(n) m Item (11), for the words "rupees five hundred or more per day" the words "above rupees five hundred per dai' shaiJ be substituted,

(m) the followmg prov1sos shall be mserted, namely·-

"ProvJded that no luxury tax shall be payable, for such charges recetved m respect of serv1ce rendered outstde the hotel premJses, such as vehtcle htre, boat htre and trekkmg ·

Provided further that the hue charges recetved m respect of house boats owned or possessed w1th nght to use Jt by the hotels shall be hable to tax under the Act";·

(b) for clause (c) the followmg clause shall be substituted, namely·-

"(c) m respect of a convention centre, hall, kalyanamandapam, aud1tonum mcludmg those attached to hotels, clubs or places of the h.ke nature, for the charges for accommodahon, amemttes and serv1ces provtded excludmg food and beverages,- ·

(r) at the rate of ten per cent where tflc gross charges of -f accommodatxon and other amcmtre~ and servtcer; provrded 1s above rupees three thousand and up to rupees ten thousand per day,

(u) at the rate of ftfteen per cent where the gross charges of accommodation and other amemttes and serv1ces provtded 1s above rupees ten thousand and up to rupees twenty thousand per day,

(rn) at the rate of twenty per cent where the gross charges of accommodation and other amemlles and services provtdcd JS above rupees twenty thousand per day.",

(c) the th1rd provtso shall be omttted

(d) after sub-sectwn ( 4) the followmg sub.-sectwn shall be added, namely-

., .. "(5) any amount recoverable under thts Act and remamu)g unpatd shall be a charge on the properties of the defaulter and may be recovered as an arrear crf pubhc revenue. due on land"

7 Amendment of Act ~0 of 2004.-ln the Kerala Value Added Tax Act, 2003 (30 o( 2004),-

(1) m sectwn 6,-

. (a) m sub-section ( 1) ,-

.

(1) for clause (a), the followmg clause shall be substituted, namely-

"(a) m the case of goods spectficd m the Second and Th1rd Schedules at the rates specified therem dnd at all pomts of sale of such goods withm the State and m the case of aerated branded soft dnnks excludmg soda at the rate of twenty per cent at all pomts of sale wtthm the State"

.

(u) m the fourth provtso,-

(a) for the words, brackets and letters "ProJect (KRWSA) or OFD Works" the words, brackets and letters "ProJect (KRWSA) and OFD Works"

shall be substttuted,

(b) the fcllowmg words shall be added at the end, namely.-

.

"and the benefictary committees shall be enutled to recetve payment even wtthout takmg regtstrat10n under the A'ct ",

(m) m the fifth proviso after the words ''NCC Canteen" the symbol and wordc;, "lndtan Naval Canteen Scrv1ce" sh...a. ll be mserted, \

34/2504/201 0/DTP

306

(tv) after the fi.fth provtso, the followmg provtsos shall be mserted, namely.-

"Provtded also that m respect of sale of fuel and lubncants to foretgn- gomg vessels, other than fishmg vessels, the tax payable under clause (a) or (d) above shall, subject to conditiOns and rcstnct10ns as may be prescnbed, be half per 'Cent

Provtded also that where sale of goods, other than petroleum products ts to Railways, the tax payable under clause (d) above shall, subject to such condttiOns and restnct10ns as may be prescnbed, be at four per cent.";

(b) m sub-sectiOn (2), m clause (c) after the words "tf the cost of the work" the words "mcludmg the value of matenals supphed by the awarded" shall be mserted,

(2) m sectiOn 8,-

I

(a) m clause (a), m sub-clause (tu), after the extstmg provtso the foUowmg prov1sos shall be mserted, namely -

"Provtded further that this sub-clause shall not be apphcable to any works taken up after 31st March, 2005 as a subsequent part or phase of the ongmal work for whtch optiOn had been filed under sub-sectiOn (7) or (7A ) of sectiOn 7 of Kerala General Sales Tax Act, 1963 (I 5 of 1963)

Provtded also that the rate under this sub-clause shall be applicable only for the paymentc; recen.ed up to 31st March, 2007 111 respects of all works other than works awarded by the Government ",

(b) m clause (b),--

(t) for Item (1), the followmg Item shall be substituted, namely.-

•

"(t) for each crushtng machxne of s1ze n,ot exceedmg 3@ 48 em x 22 86 em = Rs 50,000 per annwn,"

(u) for Jtem (11), the followmg Item shall be substituted, na~ely-

"( 11) for the each crushxng mach me of size exceedmg 30 48 em x 22 86 em but not exceedrng 40 64 em and 25 40 em = Rs I ,60,000 per annum,''

(m) for ttem (m), the followmg ttem shall be substituted, namely- H(111) fut the each crush1ng mdchrne of s1ze exceedrng 40 64 em x 25 40 em = Rs 3,20,000 per annum,",

21

(tv) after ttem (m), the followmg ltem ~hall be mserted, namcly:-

"(tv) for each cone crusher Rs 7,50,000 ~cr annum";

(v) the followmg provtso shall be mserted, n§imely-

"Provtded that 1n the case of dealers, who opted to pay compounded tax under thts clause, no sepdrate assessment shall be made m n::spect of m~sand produced by them.",

(c) m claust! (f),-

(t) m sub-clause (11) for the words "four hundred per cent" the words "two hundred per cent" shall be substituted, ·

(11) m sub-clause (tv) 'in the provtso bcgtnmng w1th the words

"provtded further that where a dealer" the words "or tax payable as per returns or accounts whtchever ts htgher for the precedmg year" shall be omitted,

(w) after sub-clause (tv), the followmg sub-clauses shall be mserted, namely·-

"(v) Notwtthstandmg anythmg contamcd m th1s Act, where a dealer has not exerctsed the option under sub-clause (tv) wtthm the penod prescnbcd therem, and a dealer who has commenced busmess during the penod from the lst day of October, 2006 to 28th day of February, 2007, may at hts optlon, mstead of paymg tax m respect of such goods m accordance wuh the provtstons of section 6, pay tax at compounded rate per month from the commencement of the busmess at one hundred and fifty per cent of the average monthly tax patd or payable under this Act from the commencement of bus mess to 28th of February, 2007, ..__ (vt) Notwtthstandmg anythmg contamcd tn thts Act, where a dealer commences busmess dunng the penod from lst March, 2007 to 30th June, 2007 may at hts optton mstead of paymg tax m respect of 1\UCh goods m accordance w1th the provJslons of sechon 6, pay tax at compounded rate per month from the commencement of the busmcss at one hundred and fifty per cent of the average monthly tax patd or payable under th1s Act from the commencement of busmess to 30th day of June, 2007,

(vu) Notwtthstandmg anythmg contamed m sub-clause (u) of clause (f) where a dealer who has started busmess dunng the year 2005-2006 has become mehgtble for paymg tax at compounded rates on account of excess of mput tax crcdtt over output tax payable by such dealer dunng that pcnod, such dealer may, at hts optton, mstead of paymg tax m accordance w1th provtstons of ~ecuon 6, pay tax at the compounded rate per month from the 1st day of Apnl, 2006 at one hundred and fifty per cent of the average monthly tax patd or payable under the Act from 1st day of Apnl, 2006 to 30th day of September, 2006,

(vm) Notwtthstandmg anythmg contamed m thts Act, the compounded tax payable ·for the year 2007-2008 by a dealer who exercised opt10n for compoundmg uader thrs clause between 1st December, 2006 and 15th March, 2007 shall be one hundred and fifteen per cent of the compounded tax fixed for the year 2006-2007 or tax collected as per account&, whichever IS h1gher"

(3) m sectiOn 11,-

(a) m sub-sectton (4), m the second prov1so, after the words and figure ''sectmn 8 shall be ehg1ble" the words and figures "w1th effect from 1st Apnl, '2005'' shall be mserted,

(b) after sub-section (5), the followmg provtso shall be mserted, nameiy·-

"ProvJded that where a dealer remJts dtfferentlal tax m accordance wrth the provts1ons of the Act, he may, for the penod up to 31st March, 2007, 1ssue deb1t note for the tax amount subsequently rem1tted, to the purchasmg dealer to clatm mpul tax credtt to the extent of the tax covered m the debtt note subJect to such condttlon as may be prescnbed ",

(4 ) m section 12, m sub-section (I), for the second provtso, the followmg provtso shall be substituted, namely.-

"ProvJded also that where the goods m respect of whtch tax ts payble under sub-section (2) of sectlon 6 ts sold m the State or m the course of mter- state trade or used m the course of manufacture of taxable goods m the month m wh1ch tt IS purchased, the spec1al rebate allowable m respecr of such goods resold or sold m the course of mterstate trade or used m the manufacture of · goods liable to pay tax under th1s Act or Central Sales 1ax Act, 1956 may be ava1led m the month ttself";

(5) m sectiOn 16,-

(a) m sub-sect10n (1 ),- '

(1) for the th1rd provtso, the followmg prov1so shall be substituted, namely·-

"Provtded also that m the case of casual trader, the mtmmum registration fee to be patd shall be two thousand ftve hundred rupees per month and the maxunum penod of valtd1ty of registration certificate shall be three months from the date of tssue of cert1ficate f',

(u) after the fourth provtso, the followmg provtso shall be mserted, namely-

"Provtded also that a person shall not be entttled for more than one regtstratwn under , thts Act",^"

r (b) to sub-sect10n (2), the followmg provtso shall be mserted, namely-

"Provtded that the date of effect of the regtstrat1on sha11 be the date of fihng of the vahd apphcat10n before the regtstenng authorHy ",

(6) m secuon 20,-

(a) after sub-sectton (2), the followmg sub-sectiOn shall be m~erted, namely-

"(2A) Dealers whose output tax habthty per annum ts rupees twenty five Jakhs or more on account of taxable sale m the State and every wholesale dealer, dtstnbutor and dealers holdtng van sale permtt, shall ftle thc tr

4

· returns as well as purchase and sale hsts electromcally tn addttton to the hard ..lt copy to be filed along wtth the returns",

t

(b) tn sub-sectiOn (3), the followmg words shall be added at the end, namely-

"except for constdcnng the eltgtbthty for payment of tax under ~ub-sechon

(5) ofsect10n 6,,

(7) m section 22, sub-sectiOn (7) shall be omitted,

(8) m sectiOn 25, m sub-sectton ( 1) , after the words "has escaped assec;s- ment to tax m any year" the words "or return pcnod" shall be mserted,

(9) m sectiOn 30, after sub-sectiOn (2), the followmg provtso shall be mserted, namel ^• . y -

"Provaded that the dealers who are paymg tax under sub.:sectlon (5) of sectiOn 6 are entitled to recover from tlre buyers the amount of tax patd by htm on the purchase value of such goods at the time of purchase.", (I 0) tn sect10n 40A, the extstmg sect10n shall be renumbered as sub-sectiOn' ( 1) and after the sub'l:sect10n ( 1) as so renumbered, the followmg sub-sect10ns shall be mserted, namely - •

"(2) Where a dealer effects taxable sale, he shall fumtsh the name and address of the purchaser m the sale ball/mvotces, and where the sale IS to a dealer, the address shall mclude TIN or PIN, as the case may be

(3) Where the TIN or PIN detatls are not furntshed as spectfted m sub-sectiOn (2), such dealer shall be hable for payment of the tax on the Maxtmum Retatl Pnce (MRP) of such goods, where 1t ts ascertamable,

310

(11) m section 42, the extsttng sccuon shall be renumbered as sub-sectton (I) and after sub-sect1on (I) as so renumbered, the followmg ~ sub-section shall be. mserted, namely·-

"(2) Where any dealer detects any om1sston or m1stake m the annual return submttted by hun w1th reference to the aud1tcd figures, he shall file rev1sed annual return recttfymg the m1stake or mmss10n along wtth the audtt certtficate. Where, as a result of such rev1ston, the tax habthty mcreases, the revtsed retun1 shall be accompamed by proof of payment of such tax, mtercst due thereon under sub-scchon (5) of sectton 31, and penel mterest, calculated at twJce the rate spec1fied under sub-sectton (5) of sect10n 31 '

Provtded that th1s sub-section shall not apply to a dealer agamst whom any penal actton 1s mtttated m respec't of such omtsston or mtstakc under any of the prov1stons of thts Act.",

( 12) m sectiOn 55, m sub-section ( 1) , clause (a) of the second provtso shall be omttted

I

, ( 13) m the SCHEDULES,- (a ) m .the Ftrst Schcdule,-

(t) after senal number 4 m column (1) and the entnes agamst tt m columns (2) and (3), the followmg senal number and entnes shall respectively be mscrted, namely -

"'4A. (I) Beedt, Beedt Tobacco 2403-10-31

(2) Cheroots 2402-10-20 ",

(u) after sena1 number 12A and the entnes agatnst tt m oolunms (2) and ·(3), the followmg sena! numbers and cntnes shall respecttvely be msertcd, namely.-

"12B Coconut Otl 1513 11 ()() · 12C Cocount Otl cake 2306 50",

(111) after scnal number 12C as so mscrted, the followmg senal number and entnes shall be mserted, namely.-

,

"12D Copra 1203.00 00"

(1V) after senal number 23 m column (1) and the entnes agamst tt m columns (2) and (3) the fo!lowmg senal number and entnes shall be mserted, na . m ely-

"23A .. H andloom cloth, hand loom , bedsheet and ptllow cover ******** ,

25

(v) for senal number 27 and the entries agamst It m columns (2) and (3 ), the followmg shall be substituted, natnely·- , "27 K.hadt Cloth, Gannents and

Made ups ....... ,, '

(vt) m scnal number 30, for the entnes under the headmg 'Ltfc savmg Drugs' tn columns (2) and (3), the followtng entnes shall respectively be substituted, namely-

"Dtneal solution rcqutred for contmuous xxx"; Ambulatory pentoneal D1alysis treatment of ktdney patients and accessones requtred for the treatment ".

-t (vu) senal number 52 and the entnes agamst tt m columns (2) and (3)

I

shall be omttted . (vm) for senal number 56 and the entnes agamst It m columnc; (2) and

(3) the followmg senal number and entnes shall be subslltuted, namely-

"56 Prod...:t:ts manufactured and sold by xxx"

'

Kudumbasree units under brand name as notified by Government from tune to ttme

(b) m the Thud Schedule,-

(1) Senal number 8 and entnes agamst ll m colum~s (2) and (3) shall be omttted,

(11) m senal number 13, after sub-Item (g) of ttem (3) and the entnes agamst It m columns (2) and (3) the followmg ~hall be mscrted, namely.-

. ..(h) Other^I xx.:X'

• (m} after scnal number 19 and the entnes agamst tt m colunms (2) and

(3) the followmg senal number and entnes shall respectively be msertcd, namc1y-

"19A Cashew Kernel xxx"

'

(1v) after senal number 28, and the entnes agamst tt m columns (2) and

(3) the followmg senal number and entrtcs shall respecttvely be msc

"28A Compact Fluorescent Lamps .... r . te . d , namely - "

(v) m senal number 36,-

(a) m the headmg after the words "mosqmto repellants and tho<;e spectfically menttoned 10 Ftrst Schedule" the words "and those notified under clause (d) of sub·sectton ( 1) of sectton 6" shall be mserted,

(b) after Item (25) and the entnes agamst tt m columns (2) and (3) the followmg ltem and the entncs shall respecttvely be mserted, namely·-

• "

~

(26) Life Saving medicine ' (1) Vaccmes of human medtcme '\ {t) Smgle Vaccme

(a) for cholera and typhoid 3002 20 11

• I

(b) for hepatttts 3002 20 12

(c) for tetanus 3002 20 13

.........

•

(d) for polto 3002 20 lit

(e) for tubercu]osts 3002 20 15

(f) for rabtes 3002 20 16

(g) for Japanese Enceephahtts 3002 20 17

(h) for whoopmg cough (pertusts) 3002 20 18

(i) Others 30022019

(u) Mtxed vaccmes {a) for dtphtheqa, pertusts and tetanus (DPT) 3002 20 21 . -~

(b) for dtphthena and tetanus 3002 2022

(c) for. measles, mumps and rubella (MMR) 3002 2023

(d) for typh01d, para-typho1d (TAB) or typh01d para-typh01d-cholera {TABC) 3002 2024

(e) Others 3002.2029

(2) Vaccmes for vetennary med1cme 3002 3000

(3) Anunal blood prepared for therapeuttc, prophylactic or dmgnosttc uses 30029020

(4) Cultures ofm 1cro orgamsms ( excludmg yeast) 30029030 l,.'

(5) · Toxms 3002 904Q

.-

I (6) Anu sera ,

(a) for d1phthena 3002.10.11

,

(b) for tetanus 3002.10.12

(c) forrab1es 300210.13

(d) for snake venom 3002 JO 14,

(e) Others 3002.10 15

(7) Hemoglobm, blood globuhns and serum globulms 300210.20 '

" (8) Insulm mJuctton 3002.31.10

(9) Cyclosponi1e

(10) Anttretroval Dntgs (HIV pattents)

(11) Glevce Capsules (For tre~tment of Blood cancer) ..... , .· '

(vt) m senal number 38, ttem (8) and the entnes agamst at in columns-(2) and (3) shall be omitted, .

(vu) m senal numbc-: 55, 1n the entnes agamst tt m column (2), the followmg shall be added at the end, namely:-

' "at the pomt of sale by dealers whose annual turnover does not exceed rupees two crores" ,

(vtu) .for senal number 69 and the entnes agamst tt m columns

(2) and (3), the followmg senal number and entnes shall be substttutcd, namely.- ·

.. "69 IT Products^•

( 1) Word proces~mg machmes, Elcctrofuc typewnters

(a) Word processmg machmes 8469.00

(b) ~lectromc typewnters . 846900.20

(2) M1crophones, multtmedJa speakers, headphone etc. -

(a) Mtcrophoncs \ 8518 10 00 .. ' .. . . - .{b) _Multtmedta Speakers 8518.22.00

(c) Headphone etc. 8518 3000 34/2504/201 0/DTP . .

28

.

(3) Telephone answenng machmes 8519.50.00

(4) discs, tapes, sohd state non-volat.tle storage devxces, "Smart card" and oiher med.Ja for the recordmg of ·sound or of other phenomena, 8523 whether or not recorded, mcludmg matnces and masters for the productaon ofd tscs, but excluding products . o f Chapter 37

(5) IT software ofa ny medta 8523.80.20

.

{6) Transmissaon apparatus other than apparatus for radto or T V broadcasting

(a) Base statxons^' . 8517.61.00

(b) Machmcs for the reception, converston

. and transmt~ston or rcgcnerataon of voice, 8517.62 tmage or other data uicludmg swttchmg and routmg apparatus

. (7) Radio commumcatlon recetvcrs, Radio Pagers

(a) Radto Pagers 8527.99.11

(b) Demodulato . rs . 8527.99.12

(c) Others . 85279919 ' (8) Aenals, antennas and parts 8528

(9) LCD Panels/LE.D Panels and Parts . , (a) LCD Panef . s !LED Panels 853120.00 J

(b) Parts . 8531.90.00 ( 10 ) Electncal capacttors, fiXed, vanable and parts

(a) Electncal capacators, fixed, vanable • 8532 (b . ) Parts 8531.8000

(II) E~ctromc calculators 8470.10.00

(12) Electnca- _l, ..r _e s _ is _ t ors _,. , 8533 I (1 3) Pnntcd Ct:-cutts 8534.00.00

( 14) Swttches, connectors relays for up to 5 amps 8536.10.10 ..

(15) DATA/Graphtc Dtsplay tube~, other than Ptcturc tubes and pans

'

(c) Others 854060.00 ' ( 16) Dtod~, transistors and similar senu-conductor dcvtce 8541

.^.

<

. ( 17) Electroruc integrated CJ.l'CWts and M^{. t c}.^ro-asscmbhes 8542 • ! ( 18) Stgnal Genera tots and parts

\

(a) S1gnal Generators 854310 ' . ' . I ' (b) Parts . 8543.80.00

•^~. .^I. (19) Optical fibre cables madcuP, of mdtvtdually . sheathed fibres, whether or not assembled wath 8544.70.00 \ electnc conductors or fitted wtth connectors

•

. (20) Optical fibre and optlca1 fibre bundles, cables, 9001.1000 ' other than those ofheadmg 8544.70

I

'(21) Ltquid C . rystal devtces, flat panel dtsplay de\Qces and parts . .

.^I"

I

t (a) I tqUJd Crystal devtces, flat panel dlsplay dcvtces . 9013.8010 I --

· (b) Parts 9013.9 1

(22) Computer systems and penphcrals, Elcctroruc dtanes

. ~a) Computer systems and penpherals 8471

(b) Electromc dtanes 8470.90.10

(c) Pnnters . 8443.32 (.23) Cathode ray osctlloscopes, spectrum analysers, stgnal analysers

(a) Cathode ray osctlloscopes 903010.00 {b) Spectrum analysers

. (c) Stgnal analysers

(24) Parts andA .. c . cessones ofHSN 84 69, 84.70 and 84.71 8473

(25) DC M1cromotors, Stepper .titotors of3 7 5 Watts

. (a) M1cro motors 8501 10 11

(b) Stepper motors^' . 8501 10.12 '

(26) Parts ofHSN 85.0 I 8.503

(27) Unmterrupted power supply 850440

.

(28) Pennanent magnets and art1cles 8.505"

(29) E1ectncal apparatus for line telephony or lme . .^• telegraphy

' (a) Ltne telephone setstcordless hand sets 8517.11

J

(b) Telephones for cellular ne.tworks (Mobtle Phone) or for other w1reless networks 8517.12

(c) Other 851718

(d) Vtdeophones^. 8517.62 90 ~

(e) Fa scuride machmes

(1) capable of connectmg to an automattc data 8443.32.60^{' .} processmg machme or to a network .

(II) not capable of connectmg to an automattc data 8443 3970

• processmg machme ~

(f) ,Telepnnters 8517 32 90

(g) Attachments for telephones^" 8517 69 70

.^...

(h) Subscnber end eq~tpment 8517.69.50 (1 ) Set top boxes for gammg access to the mtemet 851789.60

(30) Parts ofHSN headmg No 8517 ~ 8517 90",

(IX) m senal number 79, for Item (3) and the entnes agamst lt m col~mns (2), and (3), the followmg shall be substituted, namely -

"(3) Card1ac Stents ~',

31

r (2) Footwear of all kmds other than the above, whose MRP does not exceed Rs 200 and 1ts MR.P >OCK 1s embossed on the" sole of the footwear m the case of moulded plastic footwear, and m other case, indehbly marked

(3) Parts of footwear mcludm_g uppers 6406.20 00''; (x1) in senal number 93, 1tein number, number (5) and the cntnes agamst 1t m columns (2) and (3)~ shall be onutted;^•

"

(xn) m senal number 94, 1tem number (10) and the entnes agamst 1t m columns (2) and (3), shall be omttted,

• (xm) in senal number 97, m the entnes m column (2), the following shall be 1nserted at the end, namely.-

• •

"except gramte metal produced Wlt~ the atd of crushmg machines.";

0 .

(xtv) in senal number 13 7, after 1tem ( 12) and the entnes agantst tt in columns (2) and (3), the followmg ttem and entnes shall respectively be Inserted, namely:- • ·

"(13) Choodarapett1 ...... .,

(c) m LtstA,-

.

(1) m scnal number 111 A, for the entnes agamst tt m column (3) the followmg entry shall be substituted, namely·-

' "2907 -11-10 " ~

-

(n) after senal number 143 and the'entnes agamst tt in columns (2) and (3 ), the followmg senal number and entnes shall be msertcd, namely·- .

"144. Soft wood, namely kattadz, vatta, ...... "

pala, matt• and .elavu

• 8 Valzdatwn -Notw1thstandmg anything contamed m the Kcrala Prov1s1onal Collectlon of Revenues Act 1985 (I 0 of 1985) or m the Kerala Value Added Tax Act, 2003 (30 of 2004 ), dunng the penod from 1st April, 2007 to the date ofp ubhcatton of thts Act, dunng which the declared proviSions contamed m the Fmance B1lt, 2007 (Btll No. 84 of the Twelfth Kerala Lcgtslattve Assembly) was m force, any tax collected by the first seller by v1rtue of clause (h) of sectton 8 proposed to be mscrted by ttem (d) ofs ub- clause (2) of Clause 7 of the satd Bxll shaH be deemed to have been validly collected under the saad Act, and the subsequent dealers covered under the satd prov1saon shall be entitled for the exemptions as envasaged m tho satd clause of the satd B11l