Taxes Department
  Commercial Taxes Department
  Organizational Structure of Department
  Address, Telephone,
E-mail  etc. of importance
authorities
  Details of progress /
scheme / service
  List of Offices of the Commercial Taxes Department
  First Schedule
Third Schedule
Fourth Schedule
Fifth Schedule
   Applications
  Finance Bill 2002
  Kerala Gazette
Dated 29 July 2002
No.1115
  Kerala Gazette
Dated 9 July 2002
No.986
  Kerala Agricultural Income Tax& Sales Tax Appellate Tribunal
  Kerala State Beverages
Corporation Ltd
  Traders Welfare Board
  Government Orders
  Centre for Taxation Studies
   
 
 
 


This Schedule effect on 01.01.2001

FIRST SCHEDULE

Goods in respect of which single point tax is leviable under sub-section (I) or subsection (2) of Section 5

Sl. No
Description of Goods
Point of Levy
Schedule Rate 01.01.00
Rate reduced as per Notification 01.01.00
Effect rate 01.01.01

1

Abrasives

At the point of first sale in the State by a dealer who is liable to tax under section 5

12

.

12

1A

Aeronautics

-do-

. .

12

2

All Acids

-do-

8

.

8

3

Adhesives

-do-

12

.

12

4

(i)  Agricultural machinery including rubber roller not falling under any other entry in the Schedule

-do-

.

4 SRO. 238/00

4 SRO. 238/00

.

(ii) Agricultural Implements as notified by Government

-do-

4

.

4

5

Aluminium household utensils whether made out of Aluminium or Aluminium alloys

-do-

4

.

4

6

Aluminium products (including Aluminium extrusions) and products, Aluminium alloys not elsewhere mentioned in this schedule

-do-

8

.

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

4 SRO.

 127/00

4 SRO.

 127/00

.

(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

8

All arms including rifles revolvers, pistols, air guns, air rifles, pellets and ammunitions therefore,

-do-

20

.

20

9

Articles made of ivory, horn rosewood, sandal wood, coconut shell and straw

-do-

12

.

12

10

(i)  Artificial silk yarn, Polyester fibre yarn and staple fibre yarn

. . . .
.

(ii) Synthetic polyester fibre and staple fibre

-do-

8

.

8

11

Asbestos sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this Schedule

-do-

12

.

12

12

Bakery products excluding biscuits, buns and bread

-do-

8

.

8

13

Batteries other than dry cells

-do-

12

.

15

14

Beaten rice and parched rice

-do-

1

.

1

15

Bicycles, tandem Cycle, and cycle combinations, spare parts, tyre, tubes and accessories and parts thereof

At the point of first sale in the State by a dealer who is liable to tax under section 5

8

.

8

16

Binoculars, Telescopes, microscopes, magnifying glasses and opera glasses

-do-

12

.

12

17

Biscuits

(i)  Sold under brand name

-do-

12

.

12

.

(ii) Sold without brand name

-do-

8

.

8

18

Bread and bun sold under brand name

-do-

4

.

4

19

Bricks and tiles (kiln burnt)

-do-

4

.

4

20

Bullion and species

-do-

1

.

1

21

Carbon Paper, Type carbon, Stencil paper, typewriter ribbon

-do-

8

.

8

22

Camphor

-do-

8

.

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

4

SRO

127/00

4

SRO

127/00

.

(b)  Brought from outside the State

At the point of first sales in the State by a dealer who is liable to tax U/s %

8

.

8

.

( c) Sold in auction

At the point of sale in auction

8

.

8

24

Cashew nut with shell

(a)  Purchased within the State

At the point of last purchase in the State by a dealer who is liable to tax U/s.5

8

.

8

.

(b)  Brought from outside the State

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

8

25

Cashew kernel

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

8

26

Cattle feed (including gigily oil cake, groundnut oil cake, tamarind seed, tamarind seed power, husks of pulses, bran, fish feed and poultry feeds) other than those specifically mentioned in this schedule

-do-

4

.

4

27

Cement including white cement

At the point of first sale in the State by a dealer who is liable to tax U/s.5

12

.

15

28

Cement Bricks

-do-

8

.

8

29

Centrifugal pumps (including monoblock pump sets) electrically operated or engine operated

-do-

12

2HP.4 Other 8 SRO.

238/00

2HP.4 Other 8 SRO. 238/00

30

Chewing gum

-do-

12

.

12

31

Chemically treated rubber wood

-do-

12

.

12

32

Cinematic graphic equipments including camera, projectors sound recording and reproducing equipment lenses, films and parts and accessories required for use therewith.

-do-

12

.

12

33

Chemicals including caustic soda, caustic potash, soda ash, sodium sulphate, sodium silicate, sulphur chemical components and mixtures not elsewhere classified in this Schedule.

-do-

12

.

12

34

Chicory

-do-

8

.

8

35

Chinaware and porcelain ware

-do-

12

.

12

36

Chilies, coriander seeds, including their powders curry powders, spices powder and garlic

-do-

4

.

4

36A

Cigarette case & lighters

-do-

. .

12

37

Cloves, nutmeg

(a)  purchased within the state

At the point of first purchase in the state by a dealer who is liable to tax U/s.5

8

.

4

.

(b)  Brought from outside the State

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

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 U/s.

8

.

8

.

(b) Brought from outside the State

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

8

39

Coconut oil

-do-

4

.

4

40

Coconut Oil cake

-do-

4

.

4

41

Coconut products (others than sweets and confectionery and those specifically included under any other item in this Schedule)

-do-

4

.

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 U/s.5

8

.

4

.

(b) Brought from outside the State

Explanation :- Coffee included coffee beans, coffee seeds (raw or roasted) and coffee power except coffee power sold under a brand name

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

4,7.6.00

to 7.8.00

516/00

SRO.

4,7.6.00

to 7.8.00

SRO.

516/00

43

Coffee power sold under brand name

-do-

12

.

12

44

Compounded asafetida

-do-

4

.

4

45

Confectionery including toffee and chocolate and sweets of all kinds

-do-

12

.

12

46

Cooker food, including beverages not falling under entry 60 of this Schedule, sold or served in bar attached hotels and or star hotels.

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 falling under entry in serial number 60 of this Schedule

-do-

8

.

8

47

Copper Sulphate, pesticides fungicides, insecticides weedicides and plant protection chemicals other than those specifically mentioned elsewhere in the Schedule

-do-

4

.

4

48

Cudappa stones and slabs  similar decorative stones and slabs, mosaic tiles, mosaic powder and chips, glazed tiles, marbles, marble slabs and chips all other wall or floor tiles except brick tiles.

-do-

12

.

12

49

Curd and buttermilk

-do-

4

.

4

50

Deoiled Cake

-do-

4

.

4

51

Detergent powder, Flaskes and liquids and all kinds of cleaning powder and liquids and laundry brightness

-do-

12

.

12

52

Dry cell and button cell

-do-

12

.

12

53

Dry fruits and wet dates

-do-

12

.

12

54 (i)

Electrical goods instruments, apparatus, appliances, hot plates, lighting bulbs, electrical earthen ware, porcelain and all other accessories and component parts either sold as a whole or in a parts (other than those specifically mentioned in this schedule)

-do-

8

.

8

54 (ii)

Electrical appliance, that is to say, fans, grinders, mixers, cooking ranges, water heaters

-do-

8

.

12

54 (iii)

Electrical wiring cables and ACSR Conductors

-do

8

.

12

55

Electronic systems, instruments, apparatus and appliances other than those specified elsewhere in this Schedule and spare parts and accessories thereof.

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

8

56

Computers of all descriptions

-do-

4

.

4

57

Fertilizers, namely

-do-

4

.

4

.

(i)  Ammonium Chloride

. . . .
.

(ii) Ammonium phosphate Sulphate

. . . .
.

(iii) Ammonium Sulphate

. . . .
.

(iv)  Ammonium Sulphate nitrate

. . . .
.

(v) Bone meal

. . . .
.

(vi) Chillian nitrate

. . . .
.

(vii) Calcium ammonium

. . . .
.

(viii)  Calcium Carbonate

. . . .
.

(ix)  Di-amonium Phosphate

. . . .
.

(x)  Di-calcium Phosphate

. . . .
.

(xi)  Fused calcium magnesium phosphate

. . . .
.

(xii)  Kotka Phosphate

. . . .
.

(xiii)  Mossori phosphate

. . . .
.

(xiv)  Monoamonium phosphate

. . . .
.

(xv)  Nitra phosphate of any description

. . . .
.

(xvi)  NPK complex of various grades

. . . .
.

(xvii)  Potassium chloride (Muriate of potash)

. . . .
.

(xviii)  Rock phosphate

. . . .
.

(xix)  Sodium Nitrate

. . . .
.

(xx)  Sulphate of potash

. . . .
.

(xxi)  Superphosphate single

. . . .
.

(xxii)  Super phosphate triple

. . . .
.

(xxiii)  Ultraphose

. . . .
.

(xxiv)  Urea

. . . .
.

(xxv)  Urea ammonium phosphate

. . . .
.

(xxvi)  Any mixture of one or more of the articles mentioned in item (i) to (xxv) above, with or without the addition of other articles (on the turnover relating to components thereof which have not already suffered tax)

. . . .

58

Fire works including coloured matches

At the point of first sale in the State by a dealer who is liable to a tax under Section 5

12

.

12

59

Footwear of all kinds

-do-

12

.

12

60

Foreign Liquor

(i)  Beer and Wine

At the point of sale by the Kerala State Beverages (Manufacturing and Marketing) Corporation Ltd. and at the point of first sale in the State by a dealer who is liable to tax under Section5 except where the sale is to the Kerala State Beverages (Manufacturing  and Marketing) Corporation Ltd.

55

.

55

.

(ii)  Other than Beer and Wine Explanation –“Foreign Liquor” means an includes wine, brandy, champagne, sherry, rum, gin, whisky, beer, cide, coca brandy and all other distilled or spirituous preparation other than  and medicines and drugs coming under entry in Sl.No.87

-do-

85

.

85

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 under Sec.5

8

.

8

62

Food including vegetative or animal preparations sold in airtight containers and food colours, essences of all kinds and powders or tablet used for making food preparations.

-do-

12

.

12

63

Fur and articles made of fur

-do-

12

.

12

64

Furniture of all kinds whether sold as finished goods or in unassembled form

-do-

12

.

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 rattah

-do-

12

.

12

66

Ganja and Opium

-do-

85

.

85

67

Gases, liquefied or not, other than those specifically mentioned in the schedule and gas meter and parts thereof.

-do-

12

.

12

68

Glassware, glass sheet, mirror, wired glass, rolled glass, glass rods, glass capillaries and articles made of glass

-do-

12

.

12

69

Glycerin

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

8

70

Granite metals

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

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

4

.

4

.

(b)  brought from outside the State

At the point of first sale in the State by a dealer who is liable to tax U/s.5

4

.

4

72

Ice

-do-

4

.

4

73

Ink other than writing ink

-do-

8

.

8

74

Jaggery other than Palmgur

-do-

4

.

4

75

(i) Jewellery of gold, silver and platinum group metals and articles made of such metals

-do-

4

.

4

.

(ii) Imitation ornaments made of any metals

-do-

4

.

4

76

Leather goods of all kinds not elsewhere mentioned in this Schedule or in the Fifth Schedule

-do-

12

.

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 U/s.5

8

.

8

.

(b)  brought from outside the State

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

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 U/s.5

8

.

4

.

(b)  brought from outside the State

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

4

4

79

Lifts operated by electric, hydraulic or mechanical power

-do-

20

.

20

80

Lime, lime products and other white washing materials not elsewhere mentioned in this Schedule

-do-

8

4,6.7.00

SRO

626/00

4,6.7.00

SRO

626/00

81

Lime Shell

-do-

4

.

4

82

Linoleum and legible flooring material

-do-

8

.

8

83

Locks of all kinds and varieties

-do-

12

.

12

83A

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

.

8

.

(b)  Brought from outside the State

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

8

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

.

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 U/s.5

12

.

12

85

Matches

-do-

4

.

4

86

Meat, poultry, fish, sea food, egg, fruits and vegetables preserved and sold in airtight containers

-do-

4

.

4

87

Medicines and drugs including Allopathic, Ayurvedic, Homeopathic, sidha and unani preparations and glucose I.P.

-do-

8

.

8

88

Medicated bandages, surgical cotton absorbent cotton, wool, I.P. bandage

-do-

8

.

8

89

Menthol

-do-

8

.

8

90

All metals, alloys and metallic products other than those specified elsewhere in this Schedule or in the Second Schedule.

-do-

8

.

8

91

Metal scraps, other than those specified in the Second Schedule

-do-

8

.

8

92

Milk products including milk power, baby food, Ghee, Cheese and butter except curd, butter milk, Horlicks, Boost, Bournvita, Complan and similar item whether or not bottled, cane or packed

-do-

12

.

12

92A

Molasses

-do-

. .

20

93

Mosquito repellents including electric or electronic mosquito repellents, gadgets and insect repellents

-do-

8

.

8

94

Motor vehicle, chassis of motor vehicles, motor cycles, motor combinations, motor scooter, mopeds, motorettes, three wheelers, motor vessels, motor engine, trailers motor bodies on chassis on motor vehicles and bodies, built on motor vessels.

Explanation :- Where as 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.

-do-

12

.

12

95

Motor coolant

At the point if first sale in the State by a dealer who liable to tax U/s.5

12

.

12

96

Musical instrument other than electrical and electronic

-do-

4

.

4

97

Non alcoholic drinks, whether or not bottled, canned or packed

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.

-do-

25

.

25

98

Nuxvomica

(a)  purchased within the State

At the point of last purchase in the State by a dealer who is liable to tax U/s.5

8

.

8

.

(b) brought from outside the State

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

8

99

Nylon fishing net and nylon fishing twine

-do-

8

.

8

100

Oils, edible or inedible including refined hydrogenated oils and margarine not elsewhere mention in the schedule or in the Second Schedule.

-do-

4

.

4

101

Ores and minerals including clay

-do-

8

.

8

102

Packing cases and packing materials including cork, cork sheet, gunny bags, shoes, tea chests, waste paper, wooden boxes, wooden shavings, wooden crates, wooden cable, drum or other materials notified by the

Explanation :- Planks panels, battens, when assembled will form tea chest or packing cases will come under packing cases for the purpose of this entry.

-do-

4

.

4

103

Paints, colours, lacquers, varnishes, pigments, polishes, indigo, dyes, enamel, putty, balcoil, turpentine oil, wood preservation oil, primers, thinners

At the point of first sale in the State by a dealer who is liable to tax U/s.5

12

.

15

103A

Paint brushes

-do-

12

.

12

104

Pen and ball pen of all kinds and refills and parts thereof

-do-

8

.

8

105

Pepped, appalam and similar other items by whatever name called, sold under brand name registered under the Trade and Merchandise Marks Act, 1958

At the point of first sale in the State by a dealer who is liable to tax U/s.5

4

.

4

106

(i)  Paper

-do-

4

.

4

.

(ii) News sprint, Cardboard paper products, notebooks and printed materials including greeting cards.

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 manufacture shall be deducted.

Newsprint

-do-

8

.

8

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 U/s.5

8

4

SRO

127/00

4

SRO

127/00

.

(b)  brought from outside the State

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

8

108

Petroleum products namely:

(i)  High speed 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 U/s.5 when the sale is not by an oil company

27

20

SRO

1091/99

1.01.00

20

SRO

1091/99

1.01.00

.

(ii) Kerosene

-do-

8

.

8

.

(iii) Motor sprite including Light Diesel Oil (LDO) and excluding petrol, aviation turbine fuel and high speed diesel oil

-do-

37

.

37

.

(iv)  Naphtha

-do-

17

.

17

.

(v)  Petrol other than Naphtha

           Petrol

           Paraffin wax

-do-

30

23

4

SRO.

1091/99

30

23

4

SRO.

1091/99

.

(vi) Other petroleum products not elsewhere mentioned in this Schedule or in the Second Schedule.

-do-

24

.

24

.

(vii)  Aviation Turbine Fuel including Aviation Gasoline

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 U/s.5 when the sale is not by an oil company

30

.

30

.

(viii) Liquefied Petroleum Gas

At the point of first sale in the State by a dealer who is liable to tax U/s.5

12

.

12

.

(ix) Lubricating Oil, grease, break fluid, transformer oil and other quenching oils

Explanation :- For the purpose serial No.108 (i) to (ix) above, Oil Company means Cochin Refineries Ltd. Indian Oil Corpn. Ltd. Bharath Petroleum Corpn. Ltd, Hindustan Petroleum Corpn. Ltd., Indo-Burma petroleum Co. LTD, and included such other company as the Government may be notified in the Gazette specify in this behalf.

-do-

24

.

24

109

Photographic and other cameras and enlargements, Photostat, Xerox and photocopying machines and plates, paper and cloth, photo albums and other parts and accessories required for use therewith.

-do-

8

.

8

110

Pickles

-do-

8

.

8

111

Pile carpet, tuffed woolen carpet, jute carpet and bonded fibre fabrics other than those made of coir.

-do-

12

.

12

112

Pipes of synthetic materials other than plastics and stoneware pipes.

-do-

12

.

12

113

Plastic and articles of plastics including PVC pipes, plastic paper, cellophane, polythene, polyurethane, polyethylene, polyester, whether expanded or not, polystyrene formatted sheet, sun control polyester film, polyester tracing and drafting film, polyester self adhesive insulation tapes, fibre reinforced plastics not coming under any other entry in this Schedule or in the Fifth Schedule.

-do-

12

.

12

114

Playing Cards

At the point of first sale in the state by a dealer who is liable to tax under Section.5

8

.

8

115

Precious stones namely diamonds, emeralds, rubies, real pearls and sapphires, synthetic gems or artificial precious stones, pearls artificial or cultured.

At the point of first sale in the State by a dealer who is liable to tax U/s.5

1

.

1

116

Pressure Cooker, non-stick cookware and utensils, cook and serve ware to keep food warm, casseroles, water filters and similar home appliances not coming under any other entry in this Schedule or in the Fifth Schedule.

-do-

12

.

12

117

Pulses and grams other than those coming under declared goods whether raw or fried.

-do-

4

.

4

118

Rain coat, tarpaulin and products of water proof cloth, rexine and PVC cloth.

-do-

12

.

12

119

Raw bathies, agarbathies and scented sticks

-do-

12

.

12

120

Readymade garments, hosiery goods, bed sheets, towels, pillow covers, napkins and baby diapers

-do-

8

.

8

120A

Rectified sprit

-do-

. .

20

121

Refined coconut oil

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.

-do-

4

.

4

122

Rosin, resin and shellac not coming under any other entry in this Schedule.

-do-

12

.

12

123

Rubber that is to say :

(a)  raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, prescribed latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex.

.

12

11

SRO

292/00

11

SRO

292/00

.

(i) purchased within the State

At the point of last purchase in the State by a dealer who is liable to tax U/s.5

12

.

12

.

(ii) brought from outside the State

At the point of first sale in the State by a dealer who is liable to tax U/s.5

12

.

12

.

(b)  Reclaimed rubber, all grades and qualities

-do-

12

.

12

.

( c) Synthetic rubber

-do-

12

.

12

124

Rubberised coir fibre foam and other fibre foams.

Explanation : Fibre foam means and included mattresses, pillows, cushions etc. manufactures by using coir fibre with rubber polyurethane or other similar material

-do-

4

.

4

125

Rubber products and products of mixture of rubber and synthetic rubber including tread rubber not elsewhere in the Fifth Schedule

At the point of first sale in the State by a dealer who is liable to tax U/s.5

12

.

12

126

Saccharine

-do-

12

.

12

127

Salt Iodised or Branded

-do-

4

.

4

128

Sand

-do-

4

.

4

129

Scented arecanut, Panmasala and similar arecanut preparation

-do-

12

.

12

130

Sewing machines and spare parts and accessories thereof

-do-

8

.

8

131

Sewing thread, twisted yarn and such yarn or thread not coming under declared goods and not mentioned elsewhere in this Schedule

-do-

8

.

8

132

Shaving stick, shaving cream, after shave lotions, deodorants and toilet paper

-do-

20

.

20

133

Soaps

(i) hand made

-do-

4

.

4

.

(ii) other than hand made

-do-

12

.

12

134

Sound transmitting equipments including telephones, loudspeakers, Dictaphones, Gram phone and similar apparatus for recording and reproducing sound and spare parts and accessories thereof, including Gram phone, spare parts accessories and components and parts thereof.

-do-

12

.

12

135

Spare parts and accessories of motor vehicle and motor vessels including those relating to tractors

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

8

136

Spectacles, glasses, goggles, rough blanks lenses, framed attachments, parts and accessories thereof.

At the point of first sale in the State by a dealer who is liable to tax U/s.5

8

.

8

137

Spices not falling under any other entry in this Schedule

-do-

4

.

4

138

Splints and veneers for matches

-do-

8

.

8

139

Sports goods

-do-

8

.

8

140

Stainless Steel sheets and stainless steel products not falling under the Second Schedule

-do-

8

.

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 or canned or packed.

Explanation :- Powders, tablets, granules and concentrates used for the preparation of  beverages shall, whether or not they are bottles or canned, be liable to tax under this entry.

-do-

20

.

20

142

Sugarcane

(a)  purchased within the State

At the point of last purchase in State by a dealer who is liable to tax U/s.5

8

.

8

.

(b) brought from outside the State

At the point of first sale in the Stage by a dealer who is liable to tax under section.5

8

.

8

143

Sugar (Imported)

-do-

4

.

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

.

20

145

Surgical equipments and instruments, medical implants and injection needles.

-do-

8

.

8

146

Suitcases and briefcases of all kinds made of plastics, nylon leather or moulded material

-do-

12

.

12

147

Tamarind including Ball Tamarind

-do-

4

.

4

148

Tapes and cassettes for electronic equipments

-do-

8

.

8

149

Tapioca products including tapioca flour & Waste

-do-

4

.

4

150

(i) Tea including green tea leaves and manufactured tea.

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 manufactured tea is produced shall be refunded.

(ii) Tea sold under brand name registered under the Trade and Merchandise Act, 1958.

Explanation :- Where a tax has been levied and collected on unbranded tea in the State, the tax payable on branded tea under this item shall be reduced by the amount of tax so paid.

-do-

8

4, Tea sold in auction centre, Kochi from 27.6.00 to

30.11.00

4, Tea sold in auction centre, Kochi from 27.6.00 to

30.11.00

151

Television set and picture tube thereof

At the point of first sale in the State by a dealer who is liable to tax U/s.5

12

.

12

152

Telecommunication apparatus not falling under any other entry in this Schedule

-do-

8

.

8

153

Tender coconut

(a) purchased within the State

At the point of last purchase in State by a dealer who is liable to tax under section..5

4

.

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

.

4

154

Titanium dioxide not falling under entry 155

-do-

20

.

20

155

Titanium dioxide anatase

-do-

30

20

SRO.

57/00

20

SRO.

57/00

156

Tooth powder and tooth paste whether medicated or not and

-do-

20

.

20

157

(i) Tractors, power tillers

-do-

8

.

4

 

(ii) Truck mounted articulated cranes, pick and carry cranes, bulldozers, excavators and other earth moving machinery, vibratory compactors, pavers, pneumatic tyre, rollers, their components, spare parts and accessories

-do-

8

.

4

158

Trunks made of iron and steel

-do-

8

.

8

159

Turmeric & Turmeric powder

-do-

8

.

4

160

Tabulating machines, calculating machines, duplicating machines, parts and accessories thereof.

-do-

8

.

8

161

Toys of all kinds including electrical and electronic toys

-do-

12

.

12

162

Tyres, tubes and flaps for motor vehicles including trucks, buses, motor cycles, motor scooters, moped motorettes and three wheelers

-do-

8

.

8

163

Umbrellas and parts thereof

At the point of first sale in the State by a dealer liable to tax U/s.5

8

.

8

164

Used up storage batteries sold as scrap

-do-

12

.

12

165

Vacuum flask, thermos flasks vacuum vessels and parts

-do-

12

.

12

166

Vermicelli, ada, samia, macroni noodles, sago and arrowroot powder

At the point of first sale in the State by a dealer who is liable to tax U/s.5

4

.

4

167

Vinegar

-do-

12

.

12

168

Watches, clock and time pieces whether electronic or not and their spare parts and accessories.

-do-

12

.

12

169

Water storage tanks made of fibre glass, plastic or other synthetic material.

-do-

12

.

12

170

Water supply and sanitary equipments, plastic and fittings, water meter its spare parts and accessories.

-do-

12

.

12

171

Welding rods and arc carbon

-do-

12

.

12

172

Wheat products, that is to say maida, atta, suji, rava and resultant brand.

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.

-do-

4

.

4

173

All kinds of flour of cereals, pulses and their mixtures whether packed in airtight containers or not.

-do-

4

.

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 instruments and apparatus

-do-

8

.

8

175

Woolen knitting yarn, wooltop, raw wool, wing and woolen carpets.

-do-

8

.

8

176

X-ray apparatus, X-ray films and plates

-do-

8

.

8

177

All other goods not coming under any entry in any of the schedule.

-do-

8

.

8

Second Schedule

Declared goods in respect of which a single point tax only is leviable under subsection (I) or subsection (2) of Section.5

Sl. No
Description of Goods
Point of Levy
Sche. Rate 
Effect Rate 

1

Oil seeds as defined in Section 14 of the Central Sales Tax Act, 1956 (Central Act.74 of 1956)

Other than Groundnut, Coconut and Copra

At the point of first sale in the State by a dealer who is liable to tax under Section.5

4

.

2

(i) Coal including coke in all its forms but excluding charcoal.

-do-

4

.
.

(ii) Iron and Steel that is to say :-

.   .

A

Pig Iron and Cast Iron including Ingot Moulds, Bottom Plates, Iron scraps Cast Iron Scraps, Runner Scraps and Iron Skull Scraps

-do-

4

 

B

Steelsemis (ingots, Slabs, blooms and billets of all qualities, Shapes and size)

-do-

4

.

C

Skelpbars, Tin Bars, Sheet Bars, Hosbar and Sleeper Bars.

-do-

4

.

D

Steel bar (Rounds, rods, Squards,Flats Octagons, hexagons, Plain and rubbed or twisted, in coil form as well as straight lengths)

-do-

4

.

E

Steel structurals (angles, joints, channels tees, sheets, piling section, Z section or any other rolled sections)

-do-

4

.

F

Sheets, Hoops, Strips and Skelp both black and Galvanised, Hot and cold rolled plain and corrugated in all qualities, in straight length and in coir form, as rolled and in riveted condition.

-do-

4

.

G

Plates, both plain and chequered in all qualities

-do-

4

.

H

Discs, rings, forgings and steel castings

-do-

4

.

I

Tool, alloy and special steels of any of the above categories

-do-

4

.

J

Steel melting scrap in all forms including steel skull turnings and borings

-do-

4

.

K

Steel tubes, both welded and seamless of all diameters and lengths including tube fittings

-do-

4

.

L

Tin plates, both hot dipped ad electrolytic and tin free plates

-do-

4

.

M

Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, barring plates crossing sleepers and pressed steel sleepers rail heavy and light crane rails

-do-

4

.

N

Wheels, Tyres, axles and wheel sets

-do-

4

.

O

Wire rods and wires rolled, drawn, galvanized aluminized, tinned or coated as by copper

-do-

4

.

P

Defectives rejects, cuttings or end pieces of any of the above categories

-do-

4

.

(iii)

Jute that is to say, fibre extracted from plants belonging to the species, corchours capsularis and corchorus oiltorious and the fibre known as mesta or bimli extracted from plants of the species hibiscus cannabinus and Hibiscus sabdariffa Var. altissima and the fibre known as sunn or sunn hemp extracted from plants of the species crotalaria juncea whether baled or otherwise.

-do-

4

.

3 (I)

Cotton, that is to say all kinds of cotton (indigenous  or imported, in its unmanufactured states, whether ginned, or unginned, baled, pressed or otherwise, but not including cotton waste)

-do-

2 SRO.

238/00

.

(ii)

Cotton yarn other than hand spun but not including cotton yarn waste

-do-

4

.

4 (i)

Raw hides and skins –

(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 is liable to tax under section 5.

4

.

(ii)

Dressed hides and skins

-do-

4

.

5

Coconut and Copra

(a) purchased within the State

At the point of last purchase in the State by a dealer who is liable to tax under sec.5

4

.
.

(b) brought from outside the State

At the point of first sale in the state by a dealer is liable to tax under section 5.

4

.

6

Groundnut and groundnut seeds

(a) purchased within the State

-do-

4

.
.

(b) brought from outside the State

-do-

4

.

7

Crude oil, that is to say Crude petroleum Oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand) whatever their composition, whether obtained from normal or condensation oil deposits by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following process.

. . .

(1)

Decantation

. . .

(2)

De-salting

. . .

(3)

De-hydration

. . .

(4)

Stabilisation I order to normalize the vapour pressure

. . .

(5)

Elimination of very light fraction with a view to returning them to oil deposit in order to improve the drainage and maintain the pressure

. . .

(6)

The addition of only those hydro-carbons previously recovered by physical methods during the course of the above mentioned processes.

. . .

(7)

Any other minor process (including addition of pour point depressants or flow improves which does not change the essential character of the substance.

-do-

4

.

(8)

Pulses, that is to say Gram or Gulabgram, Tur of Arhar or Moong or Greengram, Masur or lentil, Urad or Blackgram, Mothi, Lakh or Khesari

Explanation :- Pulses whether whole or separated and whether with or without Irusk shall be treated as a single commodity for purpose of levy of tax

-do-

4

.

(9)

Cereals, that is to say Paddy, Rice, Jower or Milo, Bajra, Mazia, Ragi, Kodon, Kutki and Barli

-do-

1

.
.

Explanation : - Where a tax has been levied in respect of paddy, the tax leviable on rice produced out of such paddy shall be reduced by the amount of tax levied on such paddy.

  . .

9A.

Wheat

-do-

1

.

10

Rexine, water proof cloth, P.V.C. cloth unmanufactured tobacco on which duty under the Additional duties of Excise (Goods of special importance) Act, 1957 (Central Act.58 of 1957) is not levied.

-do-

4

.

 

 




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