VAT Software Solutions
No. FD 197 CSL 2005(3) Bangalore, Dated dated: 30.04.2005
In exercise of the powers conferred by sub-section (3) of Section 4 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government of Karnataka hereby reduces with effect from the first day of May, 2005, the tax payable by a dealer under the said Act to four per cent on the sale of the following goods, namely.-
1 Cottage cheese
2 All utensils including pressure cookers and pans except utensils made of precious metals.
3 Candles.
4 Fittings of hose pipes.
5 UHT milk
6 Arecanut and powder
7 Plummer blocks, bearing housing, locate rings, and covers, adopter withdrawal sleeves, locknut, lock-washer clamps and rolling elements of bearings.
8 Beehive.
9 Biomass briquettes
10 Buckets made of iron and steel, aluminium, plastic or other materials except precious metals.
11 Medicated ointments manufactured or imported under license granted under the Drugs and Cosmetics Act 1940; light liquid paraffin of IP grade.
12 Diagnostic or laboratory reagents including prepared diagnostic or laboratory reagents.
13 Candies.
14 Chalk stick
15 Bio-fertilizers and micro nutrients.
16 Combs
17 Crucibles
18 Cups and plates of paper and plastics.
19 Feeding bottle and nipple.
20 Fly ash
21 Fittings of hand pumpls
22 Handicrafts
23 Syringes
24 Medical equipments, devices and implants.
25 Idol made of clay and clay lamps.
26 Kerosene lamps and lanterns, petromax, glass chimney.
27 Khova
28 Kites
29 Moulded plastic footwear, hawai chappals and their straps
30 Napa slabs (Rough flooring stones) and Shahabad stones.
31 Tissue paper.
32 Computer stationery
33 Processed meat, poultry and fish.
34 Oil Seeds other than declared goods those specified in serial number 20.
35 Rakhi
36 Wadding gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes.
37 Readymade garments, clothing accessories and other made up textile articles.
  (1) Clothing accessories including socks, stockings, gloves, shawls, scarves, mufflers, mantillas, veils, ties, bow-ties, knotted or crocheted.
  (2) Clothing accessories, not knitted or crocheted, including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties, bow-ties, cravats, and headbands.
  (3)Blankets and travelling rugs.
  (4) Bed linen, table linen, toilet linen and kitchen linen and other made ups.
  (5) Curtains (including drapes) and interior blinds; curtain and bed valances.
  (6) Other furnishing articles.
38 Religious pictures not for use as calendar.
39 Sacred thread ( janivara)
40 Sand and grits.
41 Spectacles, lenses and frames including attachments, parts and accessories thereof , contact lens and lens cleaner
42 Wet dates and Hing (Asafoetida)
43 Sago : tamarind seed and tamarind powder.
44 Tools namely:-
  (1) Hand saws; blades for saw of all kinds
  (2) Pliers including cutting pliers.
  (3) Hand operated spanners and wrenches (Including torque meter wrenches but not including tap wrenches): interchangeable spanner sockets, with or without tools.
  (4) Drilling, threading or tapping tools.
  (5) Planes, chisels, gouges and similar cutting tools for working wood.
  (6) Screwdrivers.
  (7) Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools including dies for drawing or extruding metal, and rock drilling or earth boring tools.
  (8) Tools for working in the hand, pneumatic, hydraulic or with self – contained electric or non-electric motor.
  Toys excluding electronic toys.
46. Writing instruments and writing ink namely.-
  (1) Ball point pens.
  (2) Felt tipped and other porous-tipped pens and markers.
  (3) Indian ink drawing pens.
  (4) Fountain pens
  (5) Propelling or sliding pencils.
  (6) Refills for ball point pens, comprising the ball point and the ink reservoir.
  (7) Pen nibs and nib points.
  (8) Pencils and crayons with leads encased in a rigid sheath.
  (9) Pencil leads, black or coloured.
  (10) Pastels and drawing charcoals other than chalks.
  (11) Geometry boxes, colour boxes, pencil sharpeners.
  (12) Writing ink.
47. Synthetic gems and hairpins.
48. Animal Hair.
Note: This notification rescinded by Notification No. FD 116 CSL 2006(4), dated 31-4-20006, w.e.f. 1-4-2006
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