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), read with Section 21 of the Karnataka General Clauses Act, 1899 (Karnataka Act III of 1899) and in supersession of the Notification-1 No. FD 116 CSL 2006(14), dated 31st March, 2006, and Notification –VI No.. FD 63 CSL 2009, dated 30th March, 2009 published in Karnataka Gazette, Extraordinary, dated 31st March, 2009, the Government of Karnataka hereby reduces with effect from the First day of April, 2010, the tax payable under the said Act to five percent on the sale by,

1. the Canteen Stores Department to the Regimental or unit run canteens
2. the Canteen Stores Department to the members of the Armed Forces
3. he Regimental or Unit run canteens to the members of the Armed Forces; and
4. the Regimental or Unit run canteens to military pensioners and to the families of the deceased military pensioners, of the following goods, namely.
   • Articles of plastic
   • Coffee powder including french coffee and instant coffee
   • Electrical fans, iron boxes and immersion water heaters
   • Instant mix, sambar and rasam powder
   • Locks
   • Mosquito repellants including coils and electrical devices
   • Plastic moulded furniture
   • Suitcases costing not more than Rs. 2,000 per piece; suitcase covers, School bags
   • Television sets; and Audio and Video Cassette and Disc Players
   • Tiffin Boxes, thermos flasks, thermo ware and casseroles
   • Toilet articles of all kinds including tooth brush, sanitary napkins, toilet brushes and toilet paper
   • Washing machines, refrigerators, microwave ovens and weighing scales
   • Washing soap, powder and flakes, detergents, laundry whiteners, stain busters and stain removers
   • Wrist watches costing not more than Rs. 1,000 per piece