VAT Software Solutions
No. FD 116 CSL 2006(14) , Bangalore, Dated: 31st March 2006
Karnataka Gazette, Extratordinary, dated31-03-2006
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 April, 2006, the tax payable under the said Act to four per cent on the sale by.-
(a) the Canteen Stores Department to the Regimental or unit run canteens;
(b) the Canteen Stores Department to the members of the Armed Forces;
(c) the Regimental or unit run canteens to the members of the Armed Forces; and
(d) the regimental or unit run canteens to military pensioners and to the families of the deceased military pensioners,
of the following goods, namely.-
  1. Toilet articles; tooth brush, sanitary napkins, toilet brushes and toilet paper.
2. Washing soap, powder and flakes, detergents, laundry whiteners, stain busters and stain removers.
3. Tiffin boxes, thermos flasks, thermo ware and casseroles.
4. Electrical fans, iron boxes and immersion water heaters.
5. Mosquito repellants including coils and electrical devices.
6. Articles of plastic.
7. Suitcases costing not more than Rs.2,000 per piece; suitcase covers, School bags.
8. Locks.
9. Plastic moulded furniture.
10. Wrist watches costing not more than Rs.1,000 per piece.
11. Coffee powder including french coffee and instant coffee.
12. Instant mix, sambar and rasam powder.
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