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VAT Software Solutions
VAT2005-25
NOTIFICATION
No. FD 197 CSL 2005(7) Bangalore, Dated 30.04.2005
In exercise of the powers conferred by clause (a) of sub-Section (1) of Section 4 read with entry 36 of the Third Schedule to the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) and in supersession of Notification No.FD 55 CSL 2005(9), dated 23rd March, 2005, the Government of Karnataka hereby specifies with effect from the first day of May, 2005, the goods specified in column (3) of the table below with heading and sub-heading numbers under the Central Excise Tariff Act, 1985 (Central Act 5 of 1986), as IT (Information Technology) products, namely.-
7. IT (Information Technology) Products liable to tax at the rate of 4%
Sl. No.
Heading and Sub-heading No. under the Central Excise Tariff Act, 1985
Description of goods.
1   Word processing machines, Electronic typewriters.
  8469.11.00 (a) Word processing machines
  8469.12.00 (b) Electronic typewriters
2   Microphones, multimedia speakers, headphones etc
  8518.10.00 (a) Microphones
  8518.22.00 (b) Multimedia speakers
  8518.30.00 (c) Headphones etc.
3. 8520.20.00 Telephone answering machines
4 8523 Prepared unrecorded media for sound recording
     
5 8523.90.50; 8524.39.30 CD, DVD
6   IT software of any media
  8524.31.11 (a) Disc for laser reading systems for reproducing phenomena other than sound or image
  8524.40.11 (b) Magnetic tapes for reproducing phenomena other than sound or image
    (c) Other software
  8524.91.11 (i) on floppy disc or cartridge tape
  8524.91.12 (ii) on disc on CD ROM
  8524.91.13 (iii) on other media
7   Transmission apparatus other than apparatus for radio or T.V. broadcasting
  8525.20.11 (a) Walkie-talkie set
  8525.20.12 (b) Cordless handset
  8525.20.13 (c) Car telephone
  8525.20.14 (d) Transportable telephone
  8525.20.15 (e) Marine radio communication equipment
  8525.20.16 (f) Amateur radio equipment
  8525.20.17 (g) Cellular telephone
8   Radio communication receivers, Radio Pagers
  8527.90.11 (a)Radio pagers
  8527.90.12 (b) Demodulators
  8527.90.19 (c) Other
9 8529.10 Aerials, antennas and parts
10.   LCD panels, LED panels nad parts
  8531.20.00 (a) LCD panels / LED Panels
  8531.90.00 (b) Parts
11   Electrical capacitors, fixed, variable and parts.
  8532 (a) Electrical capacitors, fixed, variable
  8532.90.00 (b) Parts
12 8470.10.00 Electronic calculators
13 8533 Electrical resistors
14 8534.00.00 Printed Circuits
15 8536.10.10 Switches, connectors, relays for up to 5 amps
16   DATA/ Graphic Display tubes, other than Picture tubes and parts
  8540.40.00 (a) Colour
  8540.50.00 (b) Black & White or other monochrome
17 8541 Diodes, transistors & similar semi-conductor devices
18 8542 Electronic Integrated Circuits and Micro - assemblies
19   Signal Generators and parts
  8543.20 (a) Signal Generators
  8543.90.00 (b) Parts
20 8544.70 Optical fibre cables madeup of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
21 9001.10.00 Optical fibre and optical fibre bundles, cables, other than those of heading 8544.70
22   Liquid Crystal devices, flat panel display devices and parts
  9013.80.10 (a) Liquid Crystal devices, flat panel display devices
  9013.9 (b) Parts Computer systems and peripherals, Electronic diaries
    Computer systems and peripherals, Electronic diaries
23 8471 (a) Computer systems and peripherals,
  8470.90.10 (b) Electronic diaries
24   Cathode ray oscilloscopes, spectrum analysers, signal analysers
  9030.20.00 (a) Cathode ray oscilloscopes
  9030.39.20 (b) Spectrum analysers
    (c) Signal analysers
25 8473 Parts and Accessories of Heading 84.69, 84.70, 84.71
26   DC Micromotors, Stepper motors of 37.5 walts.
  8501.10.11 (a) DC Micromotors of an output not exceeding 37.5 W
  8501.31.11 (b) DC Micromotors of an output not exceeding 750 W
  8501.10.12 (c) Stepper motors of an output not exceeding 37.5. W
  8501.31.12 (d) Stepper motors of an output not exceeding 750 W
27 8503 Parts of Heading 85.01
28 8471.90.00 Uninterrupted power supply
29 8505 Permanent magnets and articles
30 8517 Electrical apparatus for line telephony or line telegraphy.
Explanations: (1) The Rules for the interpretation of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this notification.
(2) Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification.
(3) Subject to Explanation 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification.
(4) Where the description against any heading or sub-heading is shown as “other” then the interpretation as provided in Explanation 2 shall apply.
 
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