An Act to consolidate and amend the law relating to the
levy of tax on the sale or purchase of goods based on the concept of Value
Added Tax in the State of Kerala.
WHEREAS it is expedient to consolidate and amend the
law relating to the levy of tax on the sale or purchase of goods based on the
concept of Value Added Tax in the State of Kerala:
BE it enacted in the Fifty‑fourth Year of the Republic of India as
follows:
1. Short title, extent and commencement
(1) This
Act may be called the Kerala Value Added Tax Act, 2003.
(2) It extends
to the whole of the State of Kerala.
(3) It
shall come into force on such date as the Government may, by notification in
the Gazette, appoint.
In this Act, unless the context otherwise requires,
(i) "Agriculture"
with all its grammatical variations and cognate expressions, includes or
floriculture, horticulture, the raising of crops, grass or garden produce, and
also grazing; but does not include dairy farming, poultry farming, stock
breeding, the mere cutting of wood or grass, gathering of fruit, raising of man
made forest or rearing of seedlings or plants;
(ii) "Agriculturist"
means a person (not being a company or firm or society including a co‑operative
society or association of individuals whether incorporated or not, who cultivates
land personally for the purposes of agriculture);
(iii) "Appellate
Tribunal" means the Appellate Tribunal appointed under section 4;
(iv) "assessee"
means any person by whom tax or any other sum of money is payable under this
Act and includes every person in respect of whom any proceedings under this Act
have been taken for the assessment of tax payable by him;
(v) "assessing
authority" means any person authorized by the Commissioner to perform the
functions of an assessing authority under this Act;
(vi) "Assistant
Commissioner" means any person appointed to be an Assistant Commissioner
of Commercial Taxes under sub‑section (3) of section 3; .
(vii) "awarder"
means any person, executing any works contract through a contractor;
(viii) "Books
of accounts" include ledgers, day book, cash book, account books and other
records whether kept in the written form or as print outs of data stored in a
floppy, disc, tape or any other forms of electromagnetic data storage device;
(ix) "business" includes,‑
(a) any
trade, commerce, manufacture or any adventure or concern in the nature of
trade, commerce or manufacture, whether or not such trade, commerce,
manufacture, adventure or concern is carried on with a motive to make gain or
profit and whether or not any profit accrues from
such trade, commerce, manufacture, adventure or concern; and
(b) any
transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure
or concern;
(x) "capital
goods" means plant, machinery, equipments including pollution/ quality
control, lab and cold storage equipments used in manufacture, processing,
packing or storage of goods in the course of business but shall not include
such goods and civil structure as may be notified by Government.
(xi) "casual
trader" means a person who whether as principal, agent or in any other
capacity, has occasional transactions involving buying, selling, supplying or
distributing goods in the State, whether for cash or for deferred payment, or
for commission, remuneration, or other valuable consideration;
(xii) "Commissioner"
means the Commissioner of Commercial Taxes appointed as such by the Government;
(xiii) "Commercial
Tax Officer" means any person appointed to be a Commercial Tax Officer
under sub‑section (3) of section 3;
(xiv) "contractor"
means any person, Firm, Company, Corporation, Association, body of individuals,
Co‑operative Bank or Society, Trust or Authority who undertakes, any
works contract for execution and includes a sub‑contractor;
(xv) "dealer"
means any person who carries on the business of buying, selling, supplying or
distributing goods, executing works contract, delivering any goods on hire
purchase or on any system of payment by instalments; transferring the right to
use any goods or supplying by way of or as part of any service, any goods
directly or otherwise, whether for cash or for deferred payment, or for
commission, remuneration or other valuable consideration not being an
agriculturist and includes,
(a) a
casual trader;
(b) a
commission agent, a broker or a del cruder agent or an auctioneer or any other
mercantile agent, by whatever name called, of such dealer;
(c) a
non‑resident dealer or an agent of a non‑resident dealer, or a
local branch of a firm or company or association or body of persons whether
incorporated or not situated outside the State;
(d)
a person who, whether in the course of business or
not, sells,
(i) goods produced by him by manufacture or
otherwise; or
(ii) trees
which grow spontaneously and which are agreed to be severed before sale or
under the contract of sale;
(e) a
person who whether in the course of business or not,
(i) transfers
any goods, including controlled goods whether in pursuance of a contract or not,
for cash or for deferred payment or for other valuable consideration;
(ii) supplies,
by way of or as part of any service or in any other manner whatsoever, goods,
being food or any other articles for human consumption or any drink (whether or
not intoxicating), where such supply or service is for cash, deferred payment
or other valuable consideration.
Explanation I: A society (including a co‑operative society, club or firm or an association or body of persons,
whether incorporated or not) which whether or not in the course of business,
buys, sells, supplies or distributes goods from or to its members for cash or
for deferred payment, or for commission, remuneration or other valuable
consideration, shall be deemed to be a dealer for the purposes of this Act.
Explanation II: The Central Government or a State
Government, which whether or not in the course of business, buy, sell, supply
or distribute goods, directly or otherwise, for cash or for deferred payment,
or for commission, remuneration or other valuable consideration, shall be
deemed to be a dealer for the purposes of this Act.
(f) a
bank or a financing institution, which, whether in the course of its business
or not sells any gold or other valuable article pledged with it to secure any
loan, for the realisation of such loan amount.
Explanation I: Bank for the purposes of this clause
includes a Nationalised Bank or a Schedule Bank or a Co‑operative Bank.
Explanation II: Financing Institution means a
financing institution other than a bank.
(xvi) "Deputy
Commissioner" means any person appointed to be a Deputy Commissioner of
Commercial Taxes under sub‑section (3) of section 3;
(xvii) "Deputy
Commissioner (Appeals)" means any person appointed to be a Deputy
Commissioner (Appeals) under sub‑section (3) of section 3;
(xviii) "Document"
includes written or printed records of any sort, title deeds and electronic
records as defined in clause (t) of sub‑section (1) of section 2 of the
Information Technology Act, 2000 (21 of 2000);
(xviiiA) "Empowered
Committee" means the Empowered Committee of State Finance Ministers
constituted by the Ministry of Finance, Government of India on the basis of the
resolution adopted in the conference of the Chief Ministers on 16th November,
1999;1
(xix) "foreign
liquor" means and includes wine, brandy, champagne, sherry, rum, gin,
whisky, beer, cider, cocoa brandy and all other distilled or spirituous
preparations other than arrack and medicines and drugs;
(xx) "goods"
means all kinds of movable property (other than newspapers, actionable claims,
electricity, stocks and shares and securities) and includes live stock, all
materials, commodities and articles and every kind of property (whether as
goods or in some other form) involved in the execution of a works contract, and
all growing crops, grass or things attached to, or forming part of the land
which are agreed to be severed before sale or under the contract of sale;
(xxi) "Government"
means the Government of Kerala;
(xxii) "Importer"
means any person who obtains or brings any goods from any place outside the
State or country whether as a result of purchase or otherwise for the purpose
of business;
(xxiii) "Input
tax" means the tax paid or payable under this Act by a registered dealer
to another registered dealer on the purchase of goods in the course of business
for resale or for the manufacture of taxable goods or for the execution of
works contract or for use of it as containers or packing material of taxable
goods within the State;
(xxiv) "Joint
Commissioner" means any person appointed to be a joint Commissioner under sub‑section (3) of section
3;
(xxv) "local
authority" means a Panchayat constituted at any level under the Kerala
Panchayat Raj Act, 1994 (13 of 1994), or a Town Panchayat, a Municipal Council,
or a Municipal Corporation, constituted under the Kerala Municipality Act, 1994
(20 of 1994) or a Cantonment declared under the Cantonments Act, 1924 (Central
Act 2 of 1924);
(xxvi) "manufacture"
with its grammatical variations and cognate expressions means producing,
making, extracting, altering, ornamenting, finishing, assembling or otherwise
processing, treating or adapting any goods, and includes any process incidental
or ancillary to such activities but does not include any process or mode of
manufacture as may be prescribed;
(xxvii) "motor
spirit" means any substance which, by itself or in admixture with other substances is ordinarily used directly or indirectly to
provide reasonably efficient fuel for automotive or stationary internal
combustion engines and includes petrol, diesel oil and other internal
combustion oils, but does not include kerosene, furnace oil, coal or charcoal;
(xxviii) "Non‑Resident dealer"
means a dealer who effects sale or purchase of any goods in the State, but who
has no fixed place of business or Residence in the State;
(xxix)
"Notification" means a notification issued by the Government,
under the provisions of this Act and published in the Gazette;
(xxx) "Notified
goods" means coffee, rubber, cardamom, dried ginger, pepper, arecanut,
cashew nut, iron and steel and any other goods notified by Government;
(xxxi)
"Output Tax" means the tax charged or chargeable under this
Act by a registered dealer for the sale of goods in the course of business and
includes reverse tax levied under sub‑section (8) of section 11;
(xxxii) "Permit" means a permit
granted under section 19 or under section 46;
(xxxiii) "Person" includes,
(a)
an individual;
(b)
a joint family;
(c)
a company;
(d)
a firm;
(e) an
association of persons or a body of individuals; whether incorporated or not;
(f) the
Central Government or the Government of Kerala or the Government of any other
State or any department thereof or a Union Territory in India;
(g) a
local authority;
(h) every
artificial juridical person not falling under any of the preceding sub‑clauses;
(xxxiv)
"petrol" means dangerous petroleum having its flashing point
below 24.4 degree centigrade;
(xxxv)
"place of business" means any place where a dealer carries on
the business and includes,‑
(a) any
warehouse, godown or other place where a dealer stores or processes his goods,
(b) any
place where a dealer produces or manufactures goods,
(c) any
place where a dealer keeps his books of accounts,
(d) in any
case where a dealer carries on business through an agent (by whatever name
called), the place of business of such agent,
(e) any
warehouse, railway station, railway goods yard, parcel office, steamer station,
or any other place where goods for transportation in the course of business or
otherwise are kept by dealers, and
(f) any
vehicle or vessel or any other carrier wherein the goods are stored or used for
transporting the goods,
(xxxvi) "prescribed"
means prescribed by rules made under this Act;
(xxxviA) "Prevailing market price"
means the sale price for the sale of goods fixed by the assessing authority, if
he has reason to believe that the dealer has practiced under valuation and the
sale price shall be the value or price at which the goods of the kind or
quality are sold or capable of being sold in the open market or the price
obtained from the Kerala State Civil Supplies Corporation Ltd. or Economic and
Statistics Department of the State or other reliable sources on the date or
sale of such goods
(xxxvii)
"purchase" with all its grammatical variations and cognate
expressions shall be construed from the word "sale";
(xxxviii) "purchase price" shall be construed from the words
"sale price";
(xxxix) "Registered dealer" means a dealer registered under
this Act;
(xl)
"Registering authority" means the officer designated, by
notification in the Gazette, as registering authority;
(xli)
"return period" means and includes a calendar month or a
quarter of an year or an year;
(xlii) "reverse tax" means that
portion of input tax of the goods for which credit has been availed but such
goods remain unsold at the closure of business or are used subsequently for any
purpose other than resale or manufacture of taxable goods or execution of works
contract or use as containers or packing materials of taxable goods within the
State;
(xliii) "sale" with all its grammatical variations
and cognate expressions means any transfer whether in pursuance of a contract
or not of the property in goods by one person to"' another in the course
of trade or business for cash or for deferred payment or for other valuable
consideration, but does not include a mortgage, hypothecation, charge or
pledge;
Explanation I: A transfer of property in goods by the
Central Government or a State Government for cash or for deferred payment or
other valuable consideration whether or not in the course of business shall be
deemed to be a sale for the purposes of this Act.
Explanation II: The transfer of property involved in
the supply or distribution of goods by a society (including a co‑operative
society), club, firm or any association or body of persons, whether
incorporated or not, to its members, for cash or for deferred payment or other
valuable consideration, whether or not in the course of business, shall be
deemed to be a sale for the purposes of this Act.
Explanation III: A transfer of goods on hire‑purchase
or other instalment system of payment
shall, notwithstanding the fact that the seller retains the title in the goods
as security for payment of the price, be deemed to be a sale on the date of
delivery of the goods in pursuance of the agreement of such hire purchase or
other system of payment in instalments.
Explanation IV: A transfer of property in goods (whether
as goods or in some other form) involved in the execution of a works contract
shall be deemed to be a sale.
Explanation V: A transfer of right to use any goods
for any purpose (whether or not for a specified period) for cash, deferred
payment or other valuable consideration shall be deemed to be a sale.
Explanation VI: Any supply, by way of or as part of
any service or in any other manner whatsoever, of goods, being food or any
other articles for human consumption or any drink (whether or not intoxicating),
where such supply or service is for cash, deferred payment or other valuable
consideration shall be deemed to be a sale.
Explanation VII: Unless otherwise expressly provided
in this Act, any transfer, delivery or supply of any goods referred to in this
clause shall be deemed to be a sale of those goods by the person making the
transfer, delivery or supply and purchase of those goods by the person to whom
such transfer, delivery or supply is made.
Explanation VIII: (a) The
sale or purchase of goods shall be deemed, for the purposes of this Act, to
have taken place in the State where the contract of sale or purchase might have
been made, if the goods are within the State,
(i) in the case of specific or ascertained
goods at the time the contract of sale or purchase is made; and
(ii) in the case of unascertained or future
goods, at the time of their appropriation to the contract of sale or purchase
by the seller or by the purchaser, whether the assent of the other party is
prior or subsequent to such appropriation;
(b) Where
there is a single contract of sale or purchase of goods situated at more places
than one, the provisions of clause (a) shall apply as if there were separate
contracts in respect of the goods at each of such places;
(c) For
the purpose of this Act, the transfer of property in goods (whether as goods or
in some other form) involved in the execution of a works contract shall be
deemed to have taken place in the State, if the goods are within the State at
the time of such transfer irrespective
of the place where the agreement of works contract is made, whether the
assent of the other party to the contract is prior or subsequent to such
transfer;
Explanation IX: Notwithstanding anything to the
contrary contained in this Act or any other law for the time being in force,
two independent sales or purchases shall, for the purposes of this Act, be
deemed to have taken place,
(a) when
the goods are transferred from a principal to his selling agent and from the
selling agent to the purchaser; or
(b) when
the goods are transferred from the seller to a buying agent and from the buying
agent to his principal, if the agent is found in either of the cases aforesaid,
(i) to
have sold the goods at one rate and to have passed on the sale proceeds to his
principal, at another rate; or
(ii) to
have purchased the goods at one rate and to have passed them on to his
principal at another rate; or
(iii) not
to have accounted to his principal for the entire collections or deductions made
by him in the sales or purchases effected by him on behalf of his principal; or
(iv) to
have acted for a fictitious or non‑existent principal,
PROVIDED that the deduction or addition, as the case
may be, of the commission agreed upon and specified in the accounts and
incidental charges incurred by the agent which are specified in the accounts
and which the assessing authority considers legitimate shall not be deemed to
be a difference in the rates referred to in sub‑clauses (i) and (ii).
(xliv) "sale
price" means the amount of valuable consideration received or receivable
by a dealer for the sale of any goods less any sum allowed as cash discount,
according to the practice normally prevailing in the trade, but inclusive of
any sum charged for anything done by the dealer in respect of the goods or
services at the time of or before delivery thereof, excise duty, special excise
duty or any other duty or taxes except the tax imposed under this Act.
(xlv) "Settlement
Commission" means the Settlement Commission appointed under section 5;
(xlvi) "Smuggling"
means transportation of notified goods exceeding such value as may be
prescribed, into or out of the State, without the documents prescribed by sub‑section
(3) of '[section 461 or under cover of a document which is bogus or forged or
where the consignor or consignee, as the case may be in the State, as shown in
the document accompanying the goods, is non‑existent or bogus;
(xivii) "State" means the State of Kerala;
(xiviii) "tax" means
the tax payable under this Act;,
(xlix) "tax
invoice" includes a bill of sale containing such particulars as may be
prescribed.
(l) "taxable
turnover" means the turnover on which a dealer shall be liable to pay tax
as determined after making such deductions from his total turnover and in such
manner as may be prescribed;
(li) "total
turnover" means the aggregate turnover in all goods of a dealer at all
places of business in the State, whether or not the whole or any portion of
such turnover is liable to tax, including the turnover of purchase or sale in
the course of inter‑State trade or commerce or in the course of export of
the goods out of the territory of India or in the course of import of goods
into the territory of India;
(lii) "turnover"
means the aggregate amount for which goods are either bought or sold, supplied
or distributed by a dealer, either directly or through another, on his own
account or on account of others, whether for cash or for deferred payment or
for other valuable consideration, provided that the proceeds of the sale by a
person not being a Company or Firm registered under the Companies Act, 1956
(Central Act 1 of 1956) and Indian Partnership Act, 1932 (Central Act 9 of
1932) of agricultural or horticultural produce grown by himself or grown on any
land in which he has an interest whether as owner, usufructuary mortgage,
tenant or otherwise, shall be excluded from his turnover.
Explanation I: The turnover in respect of delivery of
goods on hire purchase or on any system of payment by instalments shall be the
market price of such goods at the time of delivery.
Explanation II: The turnover in respect of the
transfer of the right to use any goods shall be the aggregate amount received
or receivable by the dealer as consideration for such transfer.
Explanation III : Subject to such conditions and
restrictions, if any, as may be prescribed in this behalf;
(i) The
amount for which goods are sold shall include any sums charged for anything
done by the dealer in respect of the goods sold at the time of, or before, the
delivery thereof;
(ii) Any
cash discount on the price allowed in respect of any sale where such cash
discount is shown separately or any amount refunded in respect of articles
returned by customers shall not be included in the turnover; and
(iii) Where
for accommodating a particular customer, a dealer obtains goods from another
dealer and immediately disposes of the same to the said customer, the sale in respect
of such goods shall be included in the turnover of the latter dealer but not in
that of the former;
Explanation IV: "Agricultural or horticultural
produce" shall not include such produce as has been subjected to any
physical, chemical or other process for being made fit for consumption, save
mere cleaning, grading, sorting, drying or de‑husking.
Explanation V: Where a dealer receives in any return
period any amount due to price variations in respect of any sale effected
during any earlier return period, such amount shall be deemed to be the
turnover relating to the return period in which such amount is received.
(liii) "vehicle"
includes every wheeled conveyance used for the carriage of goods solely or in
addition to passengers;
(liv) "vessel"
includes any ship, barge, boat, raft, timber, bamboos or floating materials
propelled in any manner;
(lv) "works
contract" includes any agreement for carrying out for cash or for deferred
payment or other valuable consideration the construction, fitting out,
improvement, repair, manufacture, processing, fabrication, erection,
installation, modification or commissioning of any movable or immovable
property;
(lvi) "year"
means the financial year.
(lvii) "zero
rate sale" means the sale of any goods on which no tax is chargeable but
in relation to which input tax credit or refund of input tax paid is
admissible.
AUTHORYMS, APPELLATE TRIBUNAL AND SETTLEMENT
COMMISSION
(1) The
Commissioner shall have and exercise all the powers and shall perform all the
duties conferred or imposed upon him by or under this Act:
PROVIDED that the Commissioner may, by an order in
writing, delegate any power vested in him to any officer appointed under sub‑section
(3).
(2) The
Commissioner shall have superintendence over all officers and persons employed
in the execution of this Act and the Commissioner may,
(a) call
for returns from such officers and persons;
(b) make
and issue general rules and prescribe forms for regulating the practice and
proceedings of such officers and persons;
(c) issue
such orders, instructions and directions to such officers and persons as it may
deem fit, for the proper administration of this Act.
(3) The
Government shall appoint as many Joint Commissioners, Deputy Commissioners,
Deputy Commissioner (Appeals), Assistant Commissioners, Commercial Tax Officers
and such other officers as they think fit for the purpose of performing the
functions respectively assigned to them by or under this Act. Such officers
shall perform the said functions within such local limits as the Commissioner
may assign to them.
(4) All
officers and persons employed for the execution of this Act shall observe and
follow the orders, instructions and directions of the officers superior to
them:
PROVIDED that no such orders, instructions or
directions shall be given so as to interfere with the discretion of the Deputy
Commissioner (Appeals) in the exercise of his appellate functions.
(5) The
Commissioner or the Deputy Commissioner may by order in writing,
(a) transfer
any case or cases relating to any assessee or class of assessees pending before
an assessing authority to another assessing authority having jurisdiction to
deal with such case or cases; or
(b) specify
one of the assessing authorities having jurisdiction over an area, which shall
deal with any case or cases relating to any assessee or class of assessees.
(6) Where
any case is transferred to an assessing authority under clause (a) of sub‑section
(5), such assessing authority may deal with the case either Renovo or from the
stage at which it was transferred.
(1) The
Government shall appoint an Appellate Tribunal consisting of a Chairman and as
many other members as they think fit to perform the functions assigned to the
Appellate Tribunal by or under this Act.
(2) The
Chairman shall be a person who is or has been a Judicial Officer not below the
rank of a District Judge and, the other members shall possess such qualifications
as may be prescribed.
(3) Any
vacancy in the office of a member of the Appellate Tribunal shall be filled by
the Government.
(4) The
functions of the Appellate Tribunal may be performed,
(i) by
a Bench consisting of the Chairman and any other member; or
(ii) by
a Bench consisting of the Chairman and two other members; or
(iii) by a
Bench consisting of two or more members other than the Chairman.
(5) In
any case which comes up before a Bench of which the Chairman is not a member,
involves a question of law, the Bench may, in its discretion, reserve such case
for decision by the Chairman or by a Bench to be constituted under sub‑section
(6), of which the Chairman shall be a member.
(6) The
Bench or Benches of the Appellate Tribunal shall be constituted by the Chairman
in accordance with the provisions of this Act and the rules made thereunder.
(7) If
the members of a Bench differ in opinion on any point, the point shall be
decided according to the opinion of the majority, if there is a majority but if
the members are equally divided, they shall state the point or points on which
they differ, and such point or points shall be heard,
(i) when
the Chairman is not a member of that Bench, either by the Chairman or by the
Chairman and any other member or members as the Chairman may direct; and
(ii) when
the Chairman is a member of that Bench, by any other member or members to whom
the case is referred by the Chairman;
and such point or points shall be decided according to
the opinion of the majority of the members of the Tribunal who have heard the
case, including those who first heard it.
(8) Any
member who has previously dealt with any case coming up before the Appellate
Tribunal in any other capacity or is personally interested in any case coming
up before the Appellate Tribunal shall be disqualified to hear that case.
(9) Where
any case is heard by a Bench consisting of two members and the members are divided
in their opinion on any point and the other member or members of the Tribunal
are disqualified under sub‑section (8) to hear the case, the Government
may appoint a person qualified to be appointed as a member of the Appellate
Tribunal as an additional member of the Tribunal and the point shall be decided
in accordance with the opinion of the majority of the members of the Tribunal
who have heard the case, including those who first heard it.
(10) The
additional member appointed under sub‑section (9) shall cease to hold
office on the disposal of the case for which he was appointed.
(11) The
Appellate Tribunal shall, with the previous sanction of the Government make
regulations consistent with the provisions of this Act and the rules made
thereunder for regulating its procedure and the disposal of its business.
(12) The
regulations made under sub‑section (11) shall be published in the
Gazette.
(1) The
Government may appoint a Settlement Commission consisting of a Chairman and as
many other members as they think fit, to perform the functions assigned to the
Settlement Commission by or under this Act. The Chairman shall be a person who
is a judicial Officer not below the rank of a District Judge and the other
members shall possess such qualifications as may be prescribed.
(2) Any
vacancy in the office of the members of the Settlement Commission shall be
filled by the Government.
(3) The
functions of the Settlement Commission may be performed,
(i) by a
Bench consisting of the Chairman and any other member; or
(ii) by
a Bench consisting of the Chairman and two other members; or
(iii) by a
Bench consisting of two or more members other than the Chairman.
(4) Any
member who has previously dealt with any case coming up before the Commission
in any other capacity or is personally interested in any such case shall be
disqualified to hear such case.
(5) The
Commission may, with the previous sanction of the Government, make regulations consistent
with the provisions of this Act and the rules made thereunder for regulating
its procedure and the disposal of its business.
(6) The
regulations made under sub‑section (5) shall be published in the Gazette.
6. Levy of tax on sale or purchase of goods
(1) Every
dealer whose total turnover for a year is '[not less than ten lakhs rupees and
every importer or casual trader or agent of a non‑resident dealer,
whatever be his total turnover for the year, shall be liable to pay tax on his
sales or purchases of goods as provided in this Act. The liability to pay tax
shall be,
(a) in
the case of goods specified in the 2 [Second and Third Schedules] at the rates
specified therein and at all points of sale of such goods within the State;
(b) goods
specified in the Fourth Schedule shall be outside the purview of this Act
(c) in the
case of transfer of the right to use any goods for any purpose whether or not
for a specified period, at the rate of four per cent at all points of such
transfer;
(d) in the
case of goods not failing under clause (a), (b) or (c), at the rate of 12.5% at
all points of sale of such goods within the State;
(e) in the
case of transfer of goods involved in the execution of works contract where
transfer is in the form of goods, at the rates specified for such goods in
clause (a), (b), (c) or (d) above, as the case may be;
(f) in
the case of transfer of goods involved in the execution of works contract,
where the transfer is not in the form of goods but in some other form, at the
rate of 12.5% at all points of sale
(2) Notwithstanding
anything contained in sub‑section (1), every dealer who purchase taxable
goods from any person other than a registered dealer shall pay tax on the
purchase turnover of the goods at the rate mentioned in the Schedules to this
Act:
PROVIDED that a dealer other than an importer, casual
trader or an agent of a non‑resident dealer shall not be liable to tax
under this sub‑section if his total turnover for a year is less than
'[five lakh rupees].
(3) x x x
(4) Goods
specified in the First Schedule shall be exempted from tax.
(5) Notwithstanding
anything contained in sub‑section (1), any registered dealer other than
an importer or a dealer liable to tax under sub‑section (2) or a dealer
effecting first taxable sale of goods within the State, whose total turnover
for a year is below rupees fifty lakhs, may at his option, pay tax at the rate
of one per cent of the turnover of taxable goods] as presumptive tax instead of
paying tax under sub‑section (1):
PROVIDED that a dealer who has been paying tax under
sub‑section (1) shall not be entitled to opt for payment of tax under
this sub‑section unless his total turnover continue to be within the
limit specified in this sub‑section consecutively for three years.]
(6) Notwithstanding
anything contained in sub‑section (1), where goods sold are contained in
containers or are packed in any packing materials, the rate of tax and the
point of levy applicable to such containers or packing materials, as the case
may be, shall, whether the price of the containers or the packing materials is
charged separately or not, be the same as those applicable to goods contained
or packed, and in determining turnover of the goods, the turnover in respect of
the containers or packing materials shall be included therein:
PROVIDED that where the sale or purchase of goods
contained in any containers or packed in any packing materials is exempted from
tax, then, the sale or purchase of such containers or packing materials shall
also be exempted from tax.
Explanation : For the purposes of sub‑section
(6), the word "containers" includes gunny bags, tins, bottles or any
other containers.
7. Trade discount etc. deemed to be sale in certain cases
Notwithstanding anything contained in any other
provisions of this Act, where a dealer allows any trade discount or incentive
in terms of quantity in goods in relation to any sale effected by him, the
quantity so allowed as trade discount or incentive, shall be deemed to be a
sale by the dealer, who allows such trade discount or incentive and a purchase
by the dealer who receives such trade discount or incentive and such sale shall
form part of the sale in relation to which such trade discount or incentive is
allowed.
8. Payment
of tax at compounded rates
Notwithstanding anything contained in section 6,
(a)
(i) any works contractor
who is not an importer or a dealer effecting first taxable sale in the State
may, at his option, instead of paying fax in accordance with the provisions of
the said sections, pay tax at two per cent of the whole contract amount.
(ii) any
works contractor, other than those undertaking electrical, refrigeration or air
conditioning contracts or contracts relating to supply and installation of
plant, machinery, rolling shutters, cranes, hoists, elevators (lifts),
escalators, generators, generating sets, transformers, weighing machines, air
conditioners and air coolers, deep freezers, laying of all kinds of tiles
(except brick tiles), slabs and stones (including Marble), and not falling
under clause (i) above, may at his option, instead of paying tax in accordance
with the provisions of the said sections, pay tax at six per cent of the whole
contract amount.
Explanation: "First taxable sale" for the
purpose of this section shall mean the sale of taxable goods effected by a
registered dealer immediately after the import of such goods into the State or
its manufacture in the State or after its purchase from a person other than a
registered dealer in the State, as the case may be.
(b) Any
dealer producing granite metals with the aid of mechanized crushing machine
may, at his option, instead of paying tax in accordance with the provisions of
the said sections, pay tax at the following rates, namely:
(i) for
each crushing machine of size not exceeding 30.48 cm x 22.86 cm Rs. 30,000 per
annum;
(ii) for
each crushing machine of size exceeding 30.48 cm x 22.86 cm but not exceeding
40.64 cm x 22.86 cm = Rs. 90,000 per annum;
(iii) for
each crushing machine of size exceeding 40.64 cm x 22.86 cm= Rs. 1,80,000 per
annum;
Explanation: For the purposes of this clause, primary
crusher shall also be reckoned for the purpose of computation of the quantum of
compounded tax and the rate applicable for primary crusher shall be fifty per
cent of the rates mentioned in items (i), (ii) and (iii) above.]
(C) Any
dealer in cooked food and beverages, including beverages prepared by him, other
than a dealer supplying cooked food or beverages to any airline service company
or institution or shipping company for serving in air craft, ships or steamer
or served in air craft, ship, steamer, bar attached hotel or star hotel may, at
his option, instead of paying tax in accordance with the provisions of section
6, pay tax at one percent of the taxable turnover.
Explanation: For the purposes of this clause "bar
attached hotel" shall mean a hotel or restaurant or club or any other
place which is licensed under the Foreign Liquor Rules to serve foreign liquor
falling under SI.No.2 of the Fourth Schedule.
(d) Any
dealer who transfers the right to use Video Cassette or Computer Disc may,
instead of paying tax in accordance with the provisions of section 6 pay tax at
the rate of one thousand rupees per year for every main or branch shop situated
in any place within the limits of any Municipal Corporation or Municipality and
rupees five hundred per year for any main or branch shop situated in any other
place or places.
The burden of proving that any transaction of a dealer
is not liable to tax under this Act shall lie on such dealer.
10. Deduction
of tax at source
(1) Every
awarder shall deduct from every payment, including advance payment, made by him
to any works contractor liable to pay tax under section 6, in relation to any
works contract awarded, the tax payable by the contractor in respect of such
contract under that section, whether the transfer of goods involved in the
execution of works contract is in the form of goods or not, and remit it to
Government, in the prescribed manner, within five days from the date of such
deduction. Every such awarder shall also file such return as may be prescribed.
(2) For
the purposes of sub‑section (1), the awarder shall obtain from the
contractor a declaration in the prescribed form, showing his tax liability in
relation to such works contract:
PROVIDED that the awarder shall obtain from the
contractor quarterly certificate issued by the assessing authority showing the
tax liability or tax remittances, as the case may be, of the contractor in
relation to the contract up to the end of the previous quarter:
PROVIDED FURTHER that the awarder shall, before making
final payment to the works contractor in respect of any contract, obtain a
liability certificate from the assessing authority.
(3) If
any awarder effects any payment without deduction of the tax as provided under
sub‑section (1) or after making such deductions, fails to remit the same
to Government within the time limit specified under the said sub‑section,
the awarder and any person or persons responsible for such deduction on behalf
of the awarder, including a Director, Manager, Secretary or other officer of a
company, shall be jointly and severally liable for payment of such amounts to
the Government forthwith as if it were a tax due from him.
Explanation: For the purposes of this section,
(1) "company"
means any body corporate and includes a firm or other association of
individuals, or a Co‑operative society; and
(2)
"Director" in relation to a firm, means
partner in the firm.
(1) Subject
to other provisions of this section, any registered dealer other than those
paying presumptive tax under sub‑section (5) of section 6 or those paying
compounded tax under section 8, who makes purchases from a registered dealer,
of taxable goods within the State for resale or for use by him in the
manufacture of taxable goods other than those coming under Fourth Schedule, for
sale or for use in the execution of works contract or for use as containers or
as packing materials for the packing of taxable goods in the State for sale,
shall be eligible for input tax credit.
(2) In
respect of capital goods purchased by a dealer, input tax credit shall be
allowed over a period of three years from the date of commencement of
commercial production or from the date from which the capital goods are put to use,
whichever is later, in such manner and subject to such conditions as may be
prescribed.
(3) Subject
to the provisions of sub‑section (4) to (13), input tax credit shall be
allowed to a registered dealer in respect of a return period against the '[output
tax payable by him] for such period and the dealer shall pay to Government, the
balance of the output tax in excess of the input tax credited in the manner
prescribed:
PROVIDED that no input tax credit shall be allowed to
any amount illegally collected by way of tax as specified in sub‑section
(3) (a) of Section 30 of the Act:
PROVIDED ALSO that where any goods purchased in the
State are subsequently sold at subsidized price, the input tax allowable under
the sub‑section in respect of such goods shall not exceed the output tax
payable on such goods.]
(4) Unregistered
dealers or dealers paying presumptive tax under sub‑section (5) of
section 6 or dealers paying compounded tax under section 8 or dealers who
transfer the right to use goods under clause (c) of sub‑section (1) of
section 6 shall not be eligible for input tax credit.
(5) No
input tax credit shall be allowed for the purchases,
(a) from
an unregistered dealer or from a dealer not liable to tax under section 6 or
from a dealer whose registration has been cancelled;
(b) from a
dealer paying presumptive tax under sub‑section (5) of section 6;
(c) from
a dealer paying compounded tax under section 8;
(d) of
goods from outside the State in the course of inter State trade or commerce or
otherwise in respect of tax paid on such purchase;
(e) of
goods which are used in the manufacture, processing or packing of goods
specified in the First Schedule and the Fourth Schedule;
(f) of
goods specified in the Fourth Schedule;
(g) of
goods which are used as fuel in motor vehicles or vessels, 3X X X or stores; X
X X
(j) which
relates to goods sold by a principal through his agent in respect of which the
principal has claimed input tax credit or vice versa;
(k) of
goods remaining unsold at the time of closure of business;
(l) of
goods which are used in the manufacture, processing or packing of goods, where
such manufactured, processed or packed goods remain unsold at the time of
closure of business;
(m) of
goods where tax invoice in the prescribed form is not available with the dealer
or there is evidence that the same has not been issued by the selling dealer;
(n) by a
dealer who is exempted from payment of tax;
X X X
(6) If
the input tax of a dealer for a return period is more than the out put tax of
that return period, the difference between the input tax and the out put tax
shall be first adjusted against any interest, tax or any other amount due or
demanded under this Act, from the dealer for any previous return period (s) and
the balance, if any, shall be carried forward to the next return period for the
purpose of allowing input tax credit in the succeeding return period:
PROVIDED that where the excess input tax so carried
forward cannot be fully adjusted during the last return period of that year and
the output tax for the subsequent year is less than the excess input tax credit
so remaining unadjusted, the amount by which the output tax for the subsequent
year falls short of the excess input tax credit so remaining unadjusted, shall
be refunded to the dealer as if it were a refund accrued under section 13.
(7) If
goods are purchased in the course of business during any return period for any purpose mentioned in sub‑
section (1) and are subsequently used, fully or partly, for purposes other than
those specified in the said sub‑section, or has remained as unsold at the
time of closure of business, 2 [in relation to such goods) input tax on such
goods used otherwise or goods remained as unsold at the time of closure shall
be the reverse tax for that
return period which may be determined in the manner prescribed.
(8) The
reverse tax as determined under sub‑section (7), shall be deemed to be an
amount due under this Act.
(9) No
input tax credit shall be allowed to a registered dealer in respect of any
purchases unless he furnishes the original tax invoice (duly filled in and
signed and issued by the selling dealer) and the input tax has been separately
charged and shown in the original tax invoice for the relevant purchases.
(10) Notwithstanding
anything contained in any other provisions of this Act, a dealer who purchases
goods from another dealer whose Certificate of Registration is suspended, shall
not be eligible for input tax credit on such purchases of goods, made during
the period of suspension of the Certificate of Registration.
(11) Notwithstanding
anything contained in any other provisions of this Act, a dealer whose Certificate
of Registration is suspended shall not be entitled to claim any input tax
credit during the period of suspension of the Certificate of Registration.
(12) A
registered dealer who intends to claim input tax credit under this section
shall, for the purpose of determining the amount of input tax credit, maintain
the accounts and such other records as may be prescribed, in respect of
purchases, supplies and sales effected by him in the State.
(13) Subject
to the provisions of sub‑sections (4) to (7) and sub‑sections (9)
to (12), input tax credit shall be allowed to a registered dealer in respect of
the tax paid under the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), in
respect of goods purchased by him during a period of one year immediately
preceding the date of commencement of this Act and held as opening stock on
such date and sold or used in the manufacture of taxable goods or used in the
execution of works contract or for use as containers or as packing materials
for the packing of taxable goods in the State for sale there after, against the
output tax payable by him, subject to such conditions and restrictions as may
be prescribed:
PROVIDED that the assessing authority may adjust any
amount accruing to a dealer as input tax
credit under this sub‑section towards any tax or other amount due from
the dealer, under this Act or under the provisions of the Kerala General Sales
Tax Act, 1963 (15 of 1963) or the Central Sales Tax Act, 1956 (Central Act 74
of 1956) or the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of
1994).
Explanation: For the purposes of this sub‑section
"input tax" means tax paid by one registered dealer under the Kerala
General Sales Tax Act, 1963 (15 of 1963) to another such dealer or, where the
goods are liable to tax under the Kerala General Sales Tax Act, 1963 (15 of
1.963) at the point of first purchase or last purchase, as the case may be, the
tax paid by the dealer claiming input tax credit under this sub‑section
on the purchase.
12. Special
rebating in certain cases
In calculating the net tax payable by a dealer for a
return period, there shall be deducted from the tax payable for the return
period, a sum equal to,
(a) the
tax paid under sub‑section (2) of section 6; and
(b) the
tax paid under section 3 of the Tax on Entry of Goods into Local Areas Act,
1994 (15 of 1994) on the import of any goods, other than those included in the
Fourth Schedule;
where such goods are sold or used in the manufacture
of taxable goods or used in the execution of works contract or for use as
containers or as packing materials for the packing of taxable goods in the
State.
13. Refund
of input tax in the case of export or inter‑State sale
(1) Every
sale in the course of export shall be a zero rate sale.
(2) Where
input tax has been paid in respect of the purchase of any goods including
capital goods, except those goods coming under the Fourth Schedule, and such
goods are either,
(i) sold
in the course of export; or
(ii) sold
in the course of inter‑State trade or commerce; or
(iii) sent
to outside the State otherwise than by way of sale in the course of inter‑State
trade; or
(iv) consumed
in the manufacture of goods, other than those falling under the First Schedule
or Fourth Schedule and the goods so manufactured are sent outside the State
either by way of sale in the course of inter‑State trade or commerce or
otherwise; or
(v) used
as capital goods; the input tax paid on such goods shall be refunded to the
person making such sales in the course of export or in the course of inter‑State
trade or commerce or sending such goods to outside the State, as the case may
be, in such manner and subject to such conditions as may be prescribed:
PROVIDED that the dealer claiming such refund shall
not claim input tax credit on such purchases for any return period:
PROVIDED FURTHER that where the good s are sent to
outside the State otherwise than by way of sale in the course of inter‑State
trade or export or where the sale in the course of inter‑State trade is exempted
from tax, the refund under this section shall be limited to the amount
of input tax paid in excess of the rate specified under sub‑section (1)
of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) on the
purchase turnover of such goods resold or used in the manufacture, as the case
may be:
PROVIDED ALSO that in the case of capital goods, the
refund of input tax will be allowed in such instalments as may be prescribed.
(3) Nothing
contained in sub‑section (2) shall be construed as preventing the
assessing authority from adjusting any amount due as refund under sub‑section
(1) towards any tax or other amount due from the dealer, under this Act or
under the provisions of the Kerala General Sales Tax Act, 1963 (15 of 1963) or
the Central Sales Tax Act, 1956 (Central Act 74 of 1956) or The Kerala Tax on
Entry of Goods into Local Areas Act, 1994 (15 of 1994).
(4) The
provisions of this section shall apply to goods purchased by a dealer during a
period of one year immediately preceding the date of commencement of the Act
and held by such dealers as opening stock on such date.
Explanation: For the purpose of this section,
(a) a
'sale in the course of export' means a sale falling under sub‑section (1)
or sub‑section (3) of section 5 of the Central Sales Tax Act, 1956
(Central Act 74 of 1956).
(b) "input
tax" includes tax paid under sub‑section (2) of section 6, input tax
covered by the Explanation to sub‑section (13) of section 11 and the tax paid
under the Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994) on any
taxable goods.
Where tax has been collected by any dealer in the
State on any sale effected under this Act to any official or personnel of,
(a) any
foreign diplomatic mission or consulate in India; or
(b) the
United Nations or any other similar international body, entitled to privileges
under any convention to which India is a party or under any law for the time
being in force; or
(c) any
consular or diplomatic agent of any mission, the United Nations or other body,
the tax so collected shall be reimbursed to such person, mission, United
Nations or other body in such manner as may be prescribed.]
(1) Every
dealer whose total turnover in any year is not less than two lakh rupees shall,
and any other dealer may, get himself registered under this Act.
(2) Notwithstanding
anything contained in sub‑section (1)
(i) every
casual trader;
(ii) every
dealer, registered under the Kerala General Sales Tax Act, 1963 (15 of 1963)
immediately before the date of commencement of this Act;
(iii) every
dealer registered under sub‑section (3) of section 7 of the Central Sales
Tax Act, 1956 (Central Act 74 of 1956);
(iv) every
dealer who in the course of his business obtains or brings goods from outside
the State or effect export of goods out of the territory of India;
(v) every
dealer in bullion or specie or in jewellery of gold, silver or platinum group of
metals;
(vi) every
dealer residing outside the State, but carrying on business in the State;
(vii) every
agent of a non‑resident dealer.‑ and
(viii) every
commission agent, broker, del cruder agent, auctioneer or any other mercantile agent,
by whatever name called, who carries on the business of buying, selling,
supplying or distributing goods on behalf of any principal, shall get himself
registered under this Act, irrespective of the quantum of his total turnover.
(3) Notwithstanding
anything contained in the foregoing sub‑sections, an authorized retail or
wholesale distributor dealing exclusively in rationed articles under the Kerala
Rationing Order, 1966, shall not be liable to get himself registered under this
Act.
(4) The
burden of proving that a dealer is not liable to be registered under this Act
shall lie on that dealer.
16. Procedure
for registration
(1) An
application for registration shall be made to such authority, in such manner
and within such period as may be prescribed and shall be accompanied by a fee
as specified in the table below:
TABLE
|
a |
Where the total turnover is less than |
Five hundred rupees three lakh rupees |
|
b |
Where the total turnover is three lakh rupees
and above but is less than ten lakh rupees |
Seven hundred and fifty rupees |
|
c |
Where the total turnover is ten lakh ru‑
pees and above but is less than fifty lakh rupees |
One thousand rupees plus Twenty five rupees for
each lakh or part thereof above ten lakh |
|
d |
Where the total turnover is fifty lakh rupees
and above |
Two thousand rupees plus fifty rupees for each lakh or part thereof above
fifty lakh, so however that the total registration fee shall not exceed
twenty thousand rupees: |
PROVIDED that a dealer getting registered under clause
(ii) of sub‑section (2) of section 15 shall not be required to pay the
registration fee specified in this sub‑section; but only the fee for
renewal of registration specified under sub‑section (7):
PROVIDED FURTHER that where the dealer is an
authorized retail or wholesale distributor of rationed articles under the
Kerala Rationing Order, 1966, his total turnover for the purpose of this sub‑section
shall not include the turnover in respect of such goods:
PROVIDED ALSO that in the case of a casual trader, the
minimum registration fee to be paid shall be one thousand five hundred rupees and
the registration shall be valid for a period of three months from the date of
issue of the certificate.]
(2) If
the prescribed authority after making such enquiries as it may consider
necessary, is satisfied that the application is in order and that the
particulars furnished therein are correct, it shall register the applicant and
issue to him a certificate of registration in the prescribed form.
(3) The
registering authority shall dispose of the application for registration
received under sub‑section (1), within thirty days from the date of
receipt of the application.
(4) Where
a dealer has more than one place of business, the registration certificate
shall cover all such places of business. The registering authority shall issue
such number of certified copies of the registration certificate to the dealer
for exhibition at each of his places of business and the dealer shall pay a fee
of '[one hundred and fifty rupees] for each of such certified copy.
(5) No
fee specified above shall be payable by any State Government, Central
Government or Government of any Union Territory or any department thereof or
any local authority.
(6) The
dealer shall exhibit the certificate of registration granted under sub‑section
(2) at the place of business mentioned therein. Where the dealer has more than
one place of business, he shall exhibit the certificate of registration at the
principal place of business mentioned therein and a certified copy thereof
granted under sub‑section (4) at every .other place of business within
the State mentioned in the certificate of registration.
(7) A
certificate of registration issued under sub‑section (2) shall be valid
for a year and shall be renewed from year to year on payment of the 2 [fee
specified below:
(a) dealer who
is not an importer Five hundred
rupees
(b) others : One
thousand five hundred rupees)
(8) A
dealer registered under sub‑section (1) of section 15 shall be entitled
to have his registration cancelled if he is able to prove to the satisfaction
of the registering authority that his turnover in each of the two consecutive
years immediately preceding the application was less than the limits mentioned
in that sub‑section.
(9) If
any dealer registered under this Act has committed the offence of evasion of
tax for more than once during an year, the registering authority may, for the
reasons to be recorded in writing, cancel the registration of such dealer.
(10) Notwithstanding
anything contained in sub‑section (9), the registering authority shall
have power, for good and sufficient reasons, to cancel, modify or amend any
registration certificate issued by it.
(11) No
application for registration or for renewal under this section shall be refused
and no order under sub‑section (9) or (10) shall be made, unless the
dealer concerned has been given an opportunity of being heard.
(12) When
a dealer has ceased to do business in any year, and gives notice of that fact
to the registering authority, he shall not be liable to pay any registration
fee from the commencement of the following year unless he resumes business.
(13) (i) Any dealer conducting exhibitions,
exchange meals or any prize schemes for sales promotion, shall obtain a written
permission from the assessing authority, with whom he is registered as a dealer
on payment of a fee of five hundred rupees. The assessing authority may issue
such permission in such form and subject to such conditions as may be
prescribed. The dealer to whom the permission is issued shall exhibit the same
at a conspicuous place where the exhibition or exchange mela or prize scheme is
conducted.
(ii) The
owner of the premises (not being the regular business place of the dealer)
where the exhibition, exchange mela or any prize schemes for sales promotion
are conducted shall obtain a copy of the permission issued by the assessing
authority under clause (i) and intimate the assessing authority concerned the
particulars regarding the period during which the mela is conducted, the dealer
conducting the mela and the conditions subject to which the premises are leased
out for the conduct of such exhibition, exchange mela or prize schemes and any
other relevant information. Where the owner of the premises fails to do so, he
shall be jointly and severally liable for any tax that may become due on the
sales of goods made in such exhibition, exchange mela or any prize schemes.
(14) Every
registered dealer shall be issued an electronic identity card on payment of five
hundred rupees and subject to such conditions as may be prescribed. Add on
cards may be issued to a dealer on payment of two hundred and fifty rupees per
card. The maximum number of add‑on cards that may be issued to a dealer
shall not exceed three.
(15) Where
a certificate of registration or an electronic identity card issued under this
section is lost, a duplicate certificate may be issued on payment of one
hundred rupees in the case of registration certificate and two hundred and
fifty rupees in the case of electronic identity card, subject to such
conditions as may be prescribed.]
17. Security
to be furnished in certain cases
(1) Where
the registering authority has reason to believe that a dealer is likely to make
default in payment of tax or other amount due under this Act, he may, by order
in writing, demand security from the dealer for an amount not exceeding one
half of the tax payable on the turnover of the dealer for the year as estimated
by the registering authority.
(2) Notwithstanding
anything contained in sub‑section (1), the registering authority may, at
the time of registration, demand security by order in writing, from every
dealer effecting first sale of goods within the State, an amount not exceeding
one half of the tax payable on the turnover of the dealer for the year as
estimated by the registering authority:
PROVIDED that the registering authority shall have the
power to demand at any time additional security if such authority has reason to
believe that the turnover estimated under sub‑section (1) or (2) was too
low:
PROVIDED FURTHER that no security or additional
security shall be demanded under this sub‑section from a dealer
falling under clause (ii) of sub‑section (2) of section 15.1
(3) The
dealer from whom security or additional security is demanded shall furnish it
within the prescribed time and in the prescribed manner.
18. Suspension
of registration in certain cases
(1) Notwithstanding
anything contained in any other provisions of this Act, the Deputy, Commissioner
may, if he is satisfied that any dealer has violated the condition of a
registration certificate issued to such dealer or that he has violated any of
the provisions of this Act or the rules made thereunder or has prevented or
obstructed or abetted the prevention or obstruction of any survey, inspection,
entry, search or seizure by an officer empowered under this Act, without
prejudice to any other action that may be taken against him under this Act, by
order, suspend the registration of such dealer for such period not exceeding
six months as may be specified in the order.
(2) Notwithstanding
anything contained in sub‑section (1) where a dealer registered under
this Act has evaded tax exceeding one lakh rupees during an year, the Deputy
Commissioner may, without prejudice to any other action that may be taken
against him under this Act, by an order in writing, suspend, in the manner as
may be prescribed, the Certificate of Registration for a period not less than
six months but not exce6ding one year.
(3) Any
dealer who continues the business during the period of suspension of the
registration shall be guilty of an offence under this Act.
(1) Every
registered dealer who transacts business at places other than his registered
place or places of business or employs a travelling salesman or representative
to transact business as aforesaid, shall obtain a permit issued under this Act
authorizing himself or permitting him to authorize, the travelling salesman or
representative so to do.
(2) The
entire turnover of business carried on under the permit shall be included and
accounted for by the registered dealer in his accounts and returns and shall be
dealt with as if it were the turnover of business done by the registered dealer
himself at the registered place of business.
(3) Every
permit holder shall carry the permit with him and shall produce it on demand by
any officer of the Commercial Taxes Department empowered by the Government in
this behalf. He shall maintain and produce on demand to any such officer a true
and correct account of all the transactions carried on under the permit and a
stock book showing the quantities of goods held by him, the quantities disposed
of from day‑to‑day by sale or otherwise and the balance on hand at
the end of each day.
(4) An
application for the permit referred to in sub‑section (1) shall be made
to the registering authority, in such manner and within such period, as may be
prescribed, and shall be accompanied by a fee of2 one hundred and fifty rupees.
Explanation: A dealer may make a single application
for all the permits required by him together with the fee for each permit
applied for.
(5) If
the registering authority is satisfied that the application is in order, and
that the particulars furnished therein are correct, it shall issue the permit
in the prescribed form.
(6) A
permit issued under sub‑section (5) shall be valid for a period of one
year and shall be renewed from year to Y. ear on receipt of an application from
the registered dealer, accompanied by a fee of [one hundred and fifty rupees.
(7) The
registering authority shall cancel a permit,(a) on requisition made in writing
by the registered dealer, or (b) on the cancellation of the certificate of
registration.
(8) The
registering authority may cancel a permit if the permit holder has contravened
any of the terms or conditions of the permit or any of the provisions of this
Act or the rules made thereunder.
(9) No
permit shall be cancelled under sub‑section (8) unless the person
affected has been given a reasonable opportunity of being heard.
(1) Every
registered dealer and every dealer liable to be registered under this Act shall
submit to the assessing authority such return or returns before such dates and
in such manner and accompanied by such documents as may be prescribed.
(2) In
case of a dealer having more than one place of business, the aggregate turnover
of all such places of business shall, subject to the provisions of sub‑section
(3), be taken as the turnover of the business for the purposes of this Act.
(3) The
Commissioner may, on application by the dealer, treat each of such places of
business as a separate unit for the purposes of levy, assessment and collection
of tax, and thereupon all the provisions of this Act regarding registration,
filing of returns, assessment and collection of tax shall apply, as if each of
such places of business were a separate unit.
(4) Where
any order is passed by the Commissioner under sub‑section (3), the
turnover of each of such places of business shall be liable to tax irrespective
of such turnover being below the minimum turnover mentioned in section 6
provided that the total turnover in respect of all such places of business
together shall not be less than the minimum turnover mentioned in section 6.
Where the return submitted under sub‑section (1)
of section 20 is in the prescribed manner and accompanied by the prescribed
documents, the assessment relating to the return period shall, subject to the
provisions of sections 22,24 and section 25, be deemed to have been completed on
the receipt of such return.
22. Assessment in case of non‑filing of
return and filing of defective return
(1) Where
the return submitted under sub‑section (1) of section 20 is not in the
prescribed manner or not accompanied by the prescribed documents or with
incorrect particulars, the assessing authority shall, after recording its
reasons, reject the return with due notice to the dealer.
(2) A
dealer whose return is rejected under sub‑section (1) may, file a fresh
return curing the defects in such manner and within such time as may be
prescribed and accompanied by such documents as provided under sub‑section
(1) of section 20 together with proof of payment of interest on the tax payable
at the rates provided under section 31 for the period from the due date of
filing of return till the date of filing of such fresh return. On the receipt
of such return by the assessing authority, the assessment for the return period
shall, subject to the provisions of section 24 and section 25, be deemed to
have been completed.
(3) If
any dealer fails to submit any return as provided under sub‑section (1)
of section 20 or files incorrect return and fails to file a fresh return as
provided under sub‑section (2), the assessing authority shall estimate
the turnover of the return period and complete the assessment to the best of
its judgment.
(4) No
assessment under sub‑section (3) of this section shall be completed
without affording the dealer an opportunity of being heard.
(5) On
receipt of the notice under sub‑section (4), if the dealer files a return
for the return period as provided under sub‑section (1) of section 20 and
accompanied by proof of payment of tax payable and interest on this amount from
the due date for filing of return till the date of filing of return at the
rates specified in section 31 and double the amount of interest so due as
penalty the assessing authority shall drop the proposal for assessment under
sub‑section (3) and the assessment for the return period shall be deemed
to have been completed on receipt of such return.
(6) Any
assessment, levy and collection of tax under this Act shall be in such manner
as may be prescribed.
(7) Notwithstanding
anything contained in any other provision of this Act, no appeal shall lie against
the assessment completed under sub‑section (3) of this section unless the
dealer has paid the entire tax assessed.]
23. Visit to dealer's premises and audit of
accounts and other records by audit officers
(1) The
Government or any authority or officer empowered by them in this behalf may,
designate any officer not below the rank of a Deputy Commissioner to conduct
audit visit at the business place of any dealer and to audit any returns, books
of accounts, any other records or stock statements and goods relating to the
business, either by himself or through audit officers not below the rank of an
assessing authority. '[The officer so designated and the audit officers shall
follow the procedure as may be notified by Government.]
(2) The
audit officers shall have all the powers of an assessing authority.
(3) The
designated Officer may, by an order in writing, authorise not less than two
audit officers to visit the place of business of any dealer and audit any
returns, books of accounts, any other records, stock statements and goods
relating to any return period.
(4) The
audit officers authorised in this behalf may, with due intimation to the dealer
enter any place of business and require the dealer, his employee or any other
person found there assisting the dealer in carrying on business to make
available all or any of the books of accounts or other records relating to any
return period for audit and require them to prove the correctness of the stock
statement and goods and thereupon the dealer or his representative shall render
necessary facilities to the audit officers to conduct the audit.
(5) The
audit officers may inspect and verify all or any of the books of accounts and
other records relating to any return period and require the dealer to furnish
any information or statements relating to the business which he may deem
necessary for checking the credibility or correctness of the returns.
(6) If
any dealer or any other person who is required to make available any books of
accounts or records for audit fails to do so without any reasonable cause or
fails to prove the correctness of the stock statement, goods or the turnover
reported or the input tax credit or the refund claimed, notwithstanding
anything contained in section '[11, 20, 21 and 221, all the input tax credit
claimed in respect of 2 [the four return periods immediately preceding the date
of such audit visit shall be liable to be disallowed and the assessments of
such return periods liable to be completed to the best of judgment as provided
under section 24.1
(1) Notwithstanding
anything contained in any other provision of this Act, if any dealer
(a) is
found on audit of his books of accounts other records or otherwise, to have
submitted incorrect or incomplete return for any return period; or
(b) fails
to make available any accounts or other records required by the audit officer
for audit in the business place of the dealer; or
(c) fails to
prove the claim of input tax credit or refund claimed, the audit officer may,
after conducting such enquiry as he may deem necessary, reject the returns of
such return periods and complete the assessments to the best of judgment:
PROVIDED that no assessment under this section shall
be completed without affording the dealer an opportunity of being heard.
(2) Notwithstanding
anything contained in sub‑section (1), the officer designated under sub‑section
(1) of section 23 may, on his own motion or on a reference being made to him by
the assessing authority or on an application of an assessee, call for and
examine the record of any proceeding in which an assessment is pending and, if
he considers that, having regard to the nature of the case or the amount
involved or for any other reason, it is necessary so to do, he may issue such
directions as he thinks fit for the guidance of the assessing authority to
enable him to complete the assessment, and such directions shall be binding on
the assessing authority:
PROVIDED that no directions which are prejudicial to
the assessee shall be issued before an opportunity is given to the assessee of
being heard.
25. Assessment
of escaped turnover
(1) Where
for any reason the whole or any part of the turnover of business of a dealer
has escaped assessment to tax in any year or has been under‑assessed or
has been assessed at a rate lower than the rate at which it is assessable or
any deduction has been wrongly made there from, or where any input tax credit
has been wrongly availed of, the assessing authority may, at any time within
five years from the last date of the
year to which the return relates, proceed to determine, to the best of
its judgment, the turnover which has escaped assessment to tax or has been under‑assessed
or has been assessed at a rate lower than the rate at which it is assessable or
the deduction in respect of which has been wrongly made or input tax credit
that has been wrongly availed of and assess the tax payable on such turnover or
disallow the input tax credit wrongly availed of, after issuing a notice on the
dealer and after making such enquiry as it may consider necessary:
PROVIDED that before making an assessment under this
sub‑section the dealer shall be given a reasonable opportunity of being
heard.
(2) The
time limit mentioned in sub‑section (1) shall not apply where the
turnover which escaped assessment relates to any business done by such dealer
as binomial or through a beamy or where it relates to a dealer, who being
liable to get himself registered under this Act and the rules made there under,
has failed to do so or where the escaped turnover is on account of the dealer
having claimed any input tax credit on the basis of any bogus or forged
documents.
(3) In
making an assessment under sub‑section (1), the assessing authority may,
if it is satisfied that the escape from assessment is due to willful non‑disclosure
of assessable turnover by the dealer, direct the dealer to pay, in addition to
the tax assessed under sub‑section (1), a penalty as provided in section
68:
PROVIDED that no such penalty shall be imposed unless
the dealer affected has had a reasonable opportunity of showing cause against
such imposition.
Explanation: For the purposes of this section, the
burden of proving that the escape from assessment was not due to willful non‑disclosure
of assessable turnover by the dealer shall be on the dealer,
(4) The
powers under sub‑section (1) may be exercised by the assessing authority
even though the order of assessment, if any, passed in the matter, has been the
subject matter of an appeal or revision.
(5) In
computing the period of limitation for the purposes of this section, the time
during which the proceedings for assessment remained stayed under the orders of
a Civil Court or other competent authority shall be excluded.
Notwithstanding anything to the contrary contained in
any judgment, decree, order, direction or decision of any Court, Tribunal or
other Authority, where the assessing authority has reason to believe that any
person is, or was carrying on business in the name of, or in association with
any other person, either directly, or indirectly, whether as agent, employee,
manager, power of attorney holder, guarantor or in any other capacity, such
person and the person in whose name the registration certificate, if any, is
taken, shall jointly and severally, be liable for the payment of the tax,
penalty or other amount due under this Act which shall be assessed, levied and
recovered from all or any of such person or persons, as if such person or
persons are dealers:
PROVIDED that before taking action under this section,
the persons concerned shall be given a reasonable opportunity of being heard.
27, Assessment of legal representatives
Where a dealer dies, his executor, administrator, or
other legal representative shall be deemed to be the dealer for the purposes of
this Act, and the provisions of this Act shall apply to him in respect of the
business of the said deceased dealer, provided that, in respect of any tax, fee
or other amount assessed as payable by any such dealer or levied on him or any
tax, fee or other amount which would have been payable by him under this Act if
he had not died, the executor, administrator or other legal representative
shall be liable only to the extent of the assets of the deceased in his hands.
(1) Where
any firm is liable to pay any tax, fee or other amount under this Act, the firm
and each of the partners of the firm shall be jointly and severally liable for
such payment.
(2) Where
a partner of a firm liable to pay any tax, fee or other amount under this Act
retires, he shall, notwithstanding any contract to the contrary, be liable to
pay the tax, fee or other amount remaining unpaid at the time of his retirement
and any tax, fee or other amount due up to the date of retirement, though un
assessed.
29. Firm
dissolved or business discontinued
(1) Where
any business carried on by a firm is discontinued or where a firm is dissolved,
the assessing authority shall make an assessment of the taxable turnover of,
and determine the tax payable by, the firm as if no such discontinuance or
dissolution had taken place and all the provisions of this Act, including the
provisions relating to levy of penalty or any other amount payable under any
provisions of this Act, shall apply, so far as may be, to such assessment and
determination.
(2) Without
prejudice to the generality of sub‑section (1), if the assessing authority
in the course of any proceedings under section 75 in respect of any such firm
as is referred to in that sub‑section is satisfied that the firm was
guilty of willful non‑disclosure of assessable turnover, it may direct
payment of a penalty in accordance with the provisions of sub‑section (2)
of that section.
(3) Every
person who was, at the time of such discontinuance or dissolution, a partner of
the firm and the legal representative of any such person who is deceased, shall
be jointly and severally liable, for the amount of tax, penalty or other amount
payable, and all the provisions of this Act shall apply, so far as may be, to
any such assessment or direction for payment of penalty or other amount.
(4) Where
such discontinuance or dissolution takes place after any proceedings in respect
of any year have commenced, the proceedings may be continued against the
persons referred to in sub‑section (3) from the stage at which the
proceedings stood at the time of such discontinuance or dissolution, and all
the provisions of this Act shall, so far as may be, apply accordingly.
(5)
Nothing in this section
shall affect the provisions of section 27.
30. Collection
of tax by dealers
(1) A
registered dealer may, subject to the provisions of sub‑sections (2) and
(3), collect tax at the rates specified in the Schedules, on the sale of any
goods, from the person to whom he sells the goods '[and pay it over to
Government in such manner as may be prescribed.
(2) Dealers
registered under this Act, except those dealers paying presumptive tax under
sub‑section (5) of section 6 and those paying compounded tax under
section 8, alone shall be eligible to collect any sum by way of, or purporting
to be by way of tax under this Act.
(3) No
registered dealer shall collect any sum purporting to be by way of tax,
(a) on
the sale of any goods
(i) in
respect of which he is not liable to pay tax; or
(ii) at a
rate exceeding the rate at which he is liable to pay tax; or
(b) in respect
of the purchase of any goods, whether or not he is liable to pay tax on such
purchase.
(4) No
registered dealer whose turnover is below the limit specified under sub‑section
(1) of section 6 shall collect any sum purporting to be by way of tax.
(5) Where
any dealer has collected any tax under sub‑section (1) but has failed to
pay the tax due under this Act for such sale to the Government, any person or
persons responsible for such collection on behalf of the dealer including a
Director, Manager, Secretary or other officers of a company shall be jointly
and severally liable for payment of such amounts to the Government forthwith as
if it were a tax due from him.
Explanation: For the purposes of this section,
(a) "company"
means any body corporate and includes a firm or other association of
individuals, or a Co‑operative society; and
(b) "Director"
in relation to a firm, means partner in the firm.
31. Payment
and recovery of tax
(1) Every
dealer liable to pay tax under this Act for any return period shall pay tax
within such period, as may be prescribed.
(2) In
the case of a dealer from whom any tax or other amount is demanded shall pay
tax in such manner and in such instalments, if any and within such time, as may
be specified in the notice of demand not being less than fifteen days from the
date of service of the notice:
PROVIDED that the time limit of fifteen days for a
notice under this sub‑section shall not apply to casual traders.
(3) If
default is made in payment under sub‑section (2), the whole of the amount
outstanding on the date of the default shall become immediately due and shall
be a charge on the properties of the person or persons liable to pay the tax or
other amount under this Act.
(4) Any
tax or any other amount due under this Act from a dealer or any other person
may, without prejudice to any other mode of recovery, be recovered
(a) as
if it were an arrear of land revenue;
(b) on
application to any Magistrate, by such Magistrate as if it were a fine imposed
by him:
PROVIDED that no proceedings for such recovery shall
be taken or continued as long as such dealer or other person has, in regard to
the payment of such tax or other amount, as the case maybe, complied with an order
by any of the authorities to whom he has appealed or applied for revision,
under the provisions of this Act.
(5) if
the tax or any other amount assessed or due under this Act is not paid by any
dealer or any other person within the time prescribed therefore in this Act or
in any rule made thereunder and in other cases within the time specified
therefore in the notice of demand, the dealer or the other person, shall pay
simple interest at the rate of twelve percent per annum on the tax or other amount
defaulted.]
(6) Where
any dealer has failed to include any turnover of his business in any return
filed or where any turnover or tax has escaped assessment, interest under sub‑section
(5) shall accrue on the tax due on such turnover or tax with effect from such
date on which the tax would have fallen due for payment, had the dealer
included the turnover or tax in the return relating to the period to which such
turnover relates.
(7) Where,
as a result of any order in appeal or revision or in any other proceedings, the
tax or any other amount due under this Act is finally settled, the interest
leviable under sub‑section (5) shall be on the amount as finally settled
and the period during which the collection of tax or other amount is stayed by
any Court or any other authority shall not be excluded in computing the period
for calculating interest under the said sub‑section.
(8) Where,
as a result of any order in appeal or revision or any rectification under
section 66, any dealer or other person is not liable to pay the tax or any
other amount, the levy of interest for the non‑payment of such tax or
other amount shall be cancelled and if any amount of such interest has been
collected, it shall be refunded to the dealer or other person, as the case may be,
in such manner as may be prescribed.
(9) Where,
as a result of any order in appeal or revision or any rectification under
section 66, any tax or any other amount due from any dealer or other person has
been reduced, the interest levied for the non‑payment of such tax or
other amount shall be proportionately reduced and if any amount of interest in
excess of such reduced interest has been collected, such excess shall be
refunded to the dealer or other person, as the case may be.
(10) The
provisions of the Kerala Taxation Laws (Continuation and Validation of Recovery
Proceedings) Act, 1967 (23 of 1967), shall apply for all proceedings in
relation to the recovery of any amount due under this Act.
32. Deferment
of tax payable by Industrial Units
(1) Subject
to such conditions and restrictions, the Government may, by notification, order
to defer the payment of the whole or any part of the tax payable
by any industrial unit in respect of which exemption in respect of tax payable
under the Kerala General Sales Tax Act, 1963 (15 of 1963) or the Kerala
Surcharge on Taxes Act, 1957 (11 of 1957) had been granted or is due to be
granted under any notification issued under Section 10 of the Kerala General
Sales Tax Act, 1963 (15 of 1963), under the Industrial Policy of the State, and
that the tax or taxes so deferred shall be repaid, after the expiry of the
period for which such exemption had been granted, in equal instalments over a
period of five years in such manner as may be specified.
(2) Notwithstanding
anything contained in this Act but subject to such conditions as the Government
may, by general or special order specify, where in respect of an industrial
unit deferment is granted under sub‑section (1) and where liability equal
to the amount of any such tax deferred has been created as a loan by
Government, such tax deferred shall not attract interest under sub‑section
(5) of Section 31 during the period for which deferment is granted.]
33. Special powers of Assistant Commissioners
under Revenue Recovery Act
(1) The
Government may, by notification in the Gazette, appoint any Assistant
Commissioner to exercise the functions of a Collector under the Kerala Revenue
Recovery Act, 1968 (15 of 1968) for the recovery of arrears due under this Act.
(2) Notwithstanding
anything contained in any other law for the time being in force, an officer
appointed under sub‑section (1) shall be deemed to be a Collector within
the meaning of clause (c) of section 2 of the Kerala Revenue Recovery Act, 1968
(15 of 1968).
Penalty payable under this Act shall be deemed to be a
tax under this Act for the purpose of collection and recovery and shall be
recoverable without prejudice to the institution of any proceeding for
prosecution for an offence under this Act.
(1) The
assessing authority may, at any time or from time to time by notice in writing
(a copy of which shall be forwarded to the dealer at his last address known to
the assessing authority) require any court or any officer of the Central
Government or of the Government of any State or Union Territory or any other
person (other than an individual) from whom money is due or may become due to
the dealer or any court or any such officer or any other person (other than an
individual) who holds or may subsequently hold money for or on account of the
dealer, to pay to the assessing authority, either forthwith if the money has
become due or is so held or within the time specified in the notice (not being
before the money becomes due or is held), so much of the money as is sufficient
to pay the amount due by the dealer in respect of arrears of tax, fee or
penalty or the whole of the money when it is equal to or less than the arrears
of tax, fee or penalty.
(2) The
assessing authority may at any time or from time to time amend or revoke any
such notice or extend the time for making any payment in pursuance of the
notice.
(3) Any
court, officer or other person making any payment in compliance with a notice
under this section shall be deemed to have made the payment under the authority
of the dealer and the receipt by the assessing authority shall constitute a
good and sufficient discharge of the liability of such court, officer or other
person to the extent of the amount referred to in the receipt.
(4) Any
court or person other than an officer of the Government making any payment to
the dealer after receipt of the notice referred to in this section shall be
liable to the assessing authority to the extent of the payment made or to the
extent of the liability of the dealer for the amount due under this Act,
whichever is less.
(5) Where
any court or person other than an officer of the Government to which or to whom
a notice under this section is sent objects to it on the ground that the sum
demanded or any part thereof is not due by it or him to the dealer or that such
court or person does not hold any money for or on account of the dealer, then
nothing contained in this section shall be deemed to require such court or
person to pay the sum demanded or any part thereof to the assessing authority.
(6) Any
amount which a court or person other than any officer of the Government is
required to pay the assessing authority or for which it or he is liable to the
assessing authority under this section shall, if it remains unpaid, be a charge
on the properties of such court or person, as the case may be, and may be
recovered as if it were an arrear of public revenue due on land.
Explanation: For the purposes of this section, the
amount due to a dealer or money held for or on account of a dealer by any
court, officer or other person shall be computed
after taking into account such claims if any, as may
have fallen due for payment by such court, officer or other person, as the case
may be, and as may be, lawfully subsisting.
36. Recovery
of tax when business is transferred
Where the ownership of the business of a dealer liable
to pay tax or other amount is transferred, any tax or other amount payable under
this Act in respect of such business and remaining unpaid at the time of the
transfer and any tax or other amount due up to the date of transfer, though
unassisted may, without prejudice to any action that may be taken for its
recovery from the transferor, be recovered from the transferee as if he were
the dealer liable to pay such tax or other amount:
PROVIDED that the recovery from the transferee of the
arrears of tax due for the period prior
to the date of the transfer shall be limited to the value of the assets he
obtained by transfer.
37. Certain
transfers to be void
Where, during the pendency of any proceedings under
this Act or after the completion thereof, any assessee creates a charge on, or
parts with the possession (by way of sale, mortgage, gift, exchange or any
other mode of transfer whatsoever) of any of his assets in favour of any
person, such charge or transfer shall be void as against any claim in respect
of any tax or any other sum payable by the assessee under this Act.
38. Tax
payable to be first charge on the property
Notwithstanding anything to the contrary contained in
any other law for the time being in force, any amount of tax, penalty, interest
and any other amount, if any, payable by a dealer or any other person under
this Act, shall be the first charge on the property of the dealer, or such
person.
39. Liability
of Directors of a Private Company
Where any tax or other amount recoverable under this
Act from any private company, whether existing or wound up or under
liquidation, cannot be recovered for any reason whatsoever, every person who
was a director of such company at any time during the period for which the tax
or other amount is due under this Act shall be jointly and severally liable for
the payment of such tax or other amount unless he proves that the non‑recovery
cannot be attributed to any negligence, misfeasance or breach of duty on his
part in relation to the affairs of the company.
INSPECTION OF BUSINESS PLACES AND ACCOUNT'S AND
ESTABLISHMENT OF CHECK POSTS
40. Maintenance
of true and correct accounts by dealers
Every person registered under this Act, every dealer
liable to get himself registered under this Act and every other dealer who is
required so to do by the authority by notice served in the prescribed manner
shall keep and maintain true and correct accounts and such other records as may
be prescribed, in Malayalam, Tamil, Kannada, or English relating to his
business, showing such particulars as may be prescribed. Different particulars
may be prescribed for different classes of dealers.
41. Credit
notes and debit notes
(1) Where
subsequent to any sale of taxable goods effected by a dealer the purchaser has
returned the goods covered by the tax invoice fully or partly, within the period
permitted by this Act or the Rules made there under, the dealer effecting the
sale shall issue, forthwith, to the purchaser a credit note containing such
particulars as may be prescribed.
(2) Where
a tax invoice or a bill of sale has been issued as per the provisions of this
Act or the Rules made thereunder and the tax payable in respect of the sale is
more than the amount shown as tax charged in such tax invoice or sale bill, as
the case may be, the dealer making such sale shall issue to the purchaser a
debit note containing such particulars as may be prescribed.
42. Audit
of accounts and certification of returns
Every dealer whose total turnover in a year exceeds
rupees forty lakhs shall get his accounts audited annually by a Chartered Accountant
or Cost Accountant and shall submit copy of the audited statement of accounts
and certificate, in the manner prescribed.
Any officer not below the rank of an assessing
authority may, for the purpose of survey for ascertainment of commencement of
liability for registration under this Act, enter any place of business and
require the dealer, employee or any other person who may at that time help in
carrying on such business, to provide necessary facility,
(i) to
inspect books of accounts or documents relating to‑the business, and
(ii) to
check or verify the cash and stock of goods which may be found therein, and
(iii) to
furnish such information including such statement relating to any matter which
may be useful for or relevant to any proceedings under this Act and the dealer,
employee or any other person shall comply with such requirements:
PROVIDED that no residential accommodation (not being
a shop‑cum residence) shall be entered into or inspected unless such
officer is specially authorized in writing by the Commissioner to search that
residential accommodation.
44. Power to order production of accounts and
powers of entry, inspection etc.
(1) An
officer not below the rank of an assessing authority may, for the purposes of
this Act, by notice, require any dealer,
(a) to
produce or cause to be produced before him any accounts, registers, records or
other documents; or
(b) to
furnish or cause to be furnished any other information, relating to his business,
and such dealer shall comply with such requisition.
(2) Any officer, not below
the rank of an assessing authority may,
(a) enter
any place of business; and
(b) inspect
any accounts, registers, records or other documents relating to his business
and the goods in his possession.
(3) If
any officer not below the rank of an assessing authority has reason to believe
that a dealer is trying to evade any tax under this Act, he may, for reasons to
be recorded, enter and search,
(a) the
place of business of the dealer; or
(b) any
other place where the dealer is keeping or is reasonably suspected to be
keeping any goods, accounts, registers, records or other documents relating to
his business:
PROVIDED that no residential accommodation (not being
a shop‑cum‑residence) shall be entered into or searched unless such
officer is specially authorized in writing by the Commissioner to search that
accommodation.
Explanation: For the purposes of clause (b),
"place" includes any godown, building, vessel, vehicle, box or
receptacle.
(4) All
searches under this section shall, so far as may be, be made in accordance with
the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
(5) The
officer making the inspections or search may seize such accounts, registers,
records or other documents, as he considers necessary and on such seizure he
shall grant the dealer a receipt of the things seized.
(6) The
accounts, registers, records or other documents seized under sub‑section
(5) shall not be retained by the officer seizing them beyond a period of sixty
days from the date of the seizure except with the permission of the next higher
authority, unless they are required for any prosecution under this Act:
PROVIDED that the next higher authority shall not give
permission to retain such accounts, registers, records or other documents
beyond a period of ninety days from the date of the seizure.
(7) The
power conferred by sub‑sections (3) and (5) shall include:
(a) the
power to break open any box or receptacle or place or the door of any premises, in which any goods or any accounts, registers, records
or other documents of the dealer are, or are reasonably believed to be kept:
PROVIDED that the power to break open the door shall
be exercised only after the owner or any other person in occupation of the
premises fails or refuses to open the door on being called upon to do so.
(b) the
power to seal any box or receptacle, godown or building, where any goods or any
accounts, registers, records or other documents are, or are reasonably believed
to be kept, if the owner or any other person in occupation leaves the premises
or refuses to open the box or receptacle, godown or building, or is not
available, and then to break open such box, receptacle, godown or building on
the authority of an authorization in writing by the Commissioner.
(c) the
power to search any person who has got out of, or is about to get into or is
in, any place referred to in clause (a) or clause (b) of sub‑section (3)
or any vessel or vehicle of any dealer, if the Officer has reasons to suspect
that such person has secreted about his person any goods or any accounts,
registers, records or other documents.
(d) The
power to require any person who is found to be in possession or control of any
accounts, register or other documents maintained in the form of electronic
record as defined in clause (t) of sub‑section (1) of section 2 of the
Information Technology Act, 2000, to afford such officer the necessary facility
to have an access to such books of accounts or other documents.
(e) The
power to record the statement of any dealer or his manager, agent or servant,
to take extracts from records found in any premises and to put identification marks
on accounts, registers, documents or goods.
(f) the
power to take samples of goods from the possession of any dealer, where he
considers it necessary, to protect the revenue against, mistake or fraud and
provide a receipt of any samples so taken and the samples shall, except where
an offence is found, be returned to the dealer or be disposed of, with the
approval of the Commissioner, after giving the dealer an opportunity of being
heard.
(8) If
any officer, while inspecting any place of business under sub‑section (2)
or searching any place under sub‑section (3) finds therein any goods not
accounted for by the dealer in his accounts and other records required under
section 40 to be kept and maintained by him, such officer may, after giving the
dealer a reasonable opportunity of being heard, by order, direct the payment of
a penalty, not exceeding fifty per cent of the value of the goods not accounted
for, as may be fixed by such officer.
(9) If
any officer, during the course of any inspection or search of any business
place, building, godown or any other place finds that any goods not accounted
for by any dealer in this accounts or other records required to be maintained
under this Act and not claimed by any dealer or any other person are stored in
any business place, building, godown or other place, such officer may seize the
same by giving the owner of such business place, building, godown or other
place a receipt of the goods seized and after giving him a reasonable
opportunity of being heard, sell the same in public auction, in the manner as
may be prescribed.
45. Purchase
of goods to prevent under‑valuation
The assessing authority or any other officer empowered
in this behalf by the Government, is satisfied that any dealer with a view to evade
payment of tax, shows in his accounts, sale or purchase of any goods at prices
lower than the prevailing market price of such goods, shall have the power to
purchase such goods at a price of ten per cent above the purchase value or the
value disclosed by any principal or agent in the case of goods received on
consignment basis plus transporting charges and entrust such goods for sale to
the Kerala State Civil Supplies Corporation Ltd. or Kerala State Marketing
Federation Limited or to any such public distribution system or sell such goods
in public auction.
46. Establishment of check post and documents
to be carried with the goods
(1) If
the Government consider that with a view to prevent or check evasion of tax
under this Act in any place or places in the State it is necessary so to do,
they may by notification in the Gazette direct setting up of check posts at
such place or places, and define the boundaries of such check posts and notify
the area of the check posts included within such boundaries, hereinafter,
referred to as the notified area, and demarcate such boundaries by means of
barriers or otherwise for the purpose of regulating the passage of goods across
the notified area.
(2) If
the Commissioner is satisfied that for the purpose of preventing evasion of
tax, check posts are to be set up for a specified period or periods, he may for
reasons to be recorded in writing, set up such check posts and all other
provisions relating to the check posts mentioned in sub‑section (1) shall
be applicable to such check posts also.
(3) Subject
to the provisions of sub‑section (4), no person shall transport within
the State across or beyond the notified area any consignment of goods exceeding
such quantity or value, as may be prescribed, by any vehicle or vessel, unless
he is in possession of,
(a) either
a tax invoice or delivery note or certificate of ownership containing such
particulars, as may be prescribed; and
(b) a
permit in such form, as may be prescribed and issued by the officer empowered in
this behalf or the assessing authority, as the case may be, when notified
goods, exceeding such quantity or value as may be prescribed, is transported
into or out of the State:
PROVIDED that in the case of notified goods, the
consignment shall be accompanied by a delivery note notwithstanding that it is
accompanied by any of the other documents specified in this sub‑section.
Explanation I: The term "goods" referred to
in this sub‑section shall not include luggage of persons who cross the
notified area.
Explanation II: For the purposes of this Act transport
of goods commences at the time of delivery of goods to a carrier or bailee for
transmission and terminates at the time when delivery is taken from such
carrier or bailer.
(4) No
person shall transport within the State, across or beyond the notified area or
within two kilometers from the border area, by head load, or by animal load,
any consignment of notified goods exceeding such quantity, as may be
prescribed, unless he is in possession of the documents specified in sub‑section
(3).
47. Procedure
for inspection of goods in transit
(1) The
driver or other person in charge of a vehicle or vessel shall stop the vehicle
or vessel and any person referred to in sub‑section (4) of section 46
shall stop or, as the case may be, stop the animal at any place within a
notified area when so required by the officer in charge of that notified area,
or at any other place when so required by any officer empowered by the
Government in that behalf, for the purpose of enabling such officer to verify
the documents required by sub‑section (3) of section 46 to be in the
possession of the person transporting the goods and to satisfy himself that
there is no evasion of tax.
(2) If
such officer has reason to suspect that the goods under transport are not
covered by proper and genuine documents (in cases where such documents are
necessary) or that any person transporting the goods is attempting to evade
payment of the tax due under this Act, he may, for reasons to be recorded in
writing, detain the goods and shall allow the same to be transported only on
the owner of the goods or his ,representative or the driver or other person in
charge of the vehicle or vessel on behalf of the owner of the goods, furnishing
security for double the amount of tax likely to be evaded, as may be estimated
by such officer:
PROVIDED that such officer may, if he deems fit,
having regard to the nature of the carrier or the goods and other relevant
matters, allow such goods to be transported on the owner of the goods or his
representative or the driver or other person in charge of the vehicle or vessel
executing a bond with or without sureties for securing the amount due as
security:
PROVIDED FURTHER that where the documents produced in
support of the transport of goods evidence defects of a minor or technical
nature only and the goods are owned by a dealer registered under this Act, such
officer may allow the goods to be transported after realising the tax on the
turnover of the goods under‑transport.
(3) Where
the owner, driver or person in charge of the vehicle or vessel carrying the
goods detained under sub‑section (2) is found in collusion for such
carrying of goods, the vehicle or vessel shall also be detained and seized by
the officer empowered under sub‑section (1) and such vehicle or vessel
shall be released only on the owner, driver or person in charge of it
furnishing the security provided in sub‑section (2). In case of failure
to furnish the security as above, the officer detaining and seizing the vehicle
shall have the power to order the vehicle or vessel being taken to the nearest
Police Station or to any check post or to the office of the Commercial Tax
Department for safe custody of the goods or the vehicle or the vessel or both:
PROVIDED that where the owner, driver or person in
charge of a vehicle or vessel carrying goods is found guilty of the offence
under this sub‑section for a second or a subsequent time, such vehicle or
vessel may be detained for a period not exceeding thirty days from the date of
furnishing the security.
(4) If
such officer has reason to believe that the tax eligible on the sale or
purchase of goods under transport is not paid, or the dealer whose goods are
transported is in default of payment of any tax or other amount due under this
Act for any period, such officer may, notwithstanding anything to the contrary
contained in this Act or the rules made there under allow the goods to be
transported after realising the tax in respect of the goods transported. If the
driver or the person in charge of the goods or the dealer whose goods are under
transport refuses to pay such tax, the goods shall be detained by such officer
and shall be dealt with in the manner provided in this section as if the
transport of goods were an attempt to evade payment of tax due under this Act.
(5) The
officer detaining the goods shall record the statements, if any, given by the
owner of the goods or his representative or the driver or other person in charge
of the vehicle or vessel and shall submit the proceedings along with the
connected records to such officer not below the rank of Commercial Tax Officer
as may be authorised in that behalf by the Government, for conducting necessary
inquiry in the manner prescribed:
PROVIDED that where tax is collected under the second
proviso to sub‑section (2) or under sub‑section (4), no enquiry
under this sub‑section shall be necessary and the officer detaining the
goods shall submit the proceedings along with the connected records to the
concerned assessing authority.
(6) The
officer authorized under sub‑section (5) shall, before conducting the
inquiry, serve notice on the owner of the goods and give him an opportunity of
being heard and if, after the enquiry, such officer finds that there has been
an attempt to evade the tax due under this Act, he shall, by order, impose on
the owner of the goods a penalty not exceeding twice the amount of tax
attempted to be evaded, as may be estimated by such officer.
(7) No
action under sub‑section (2) or sub‑section (5) or sub‑section
(6) shall be taken in respect of goods already subjected to the proceedings
under those sub‑sections.
(8) If
the owner of the goods or his representative or the driver or other person in charge
of the vehicle or vessel does not furnish security or execute the bond as
required under sub‑section (2) within fourteen days from the date of
stopping the vehicle or vessel under sub‑section (1), the officer
referred to in that sub‑section may, by order, seize the goods, and in
the event of the owner of the goods not paying the penalty imposed under sub‑section
(6) within thirty days from the date of the order imposing the penalty, the
goods seized shall be liable to be sold for the realization of the penalty in
the manner provided in sub‑section (11).
(9) When
any goods are seized under sub‑section (8), the officer seizing the goods
shall issue to the owner of the goods if present or, if the owner of the goods
is not present, to his representative or the driver or other person in charge
of the vehicle or vessel, a receipt specifying the description and quantity of
the goods so seized and obtain an acknowledgment from such person or, if such
person refuses to give an acknowledgment, record the fact of such refusal in
the presence of two witnesses.
(10) The
notice under sub‑section (6) to be served on the owner of the goods shall
be given to the address as furnished in any of the documents referred to in sub‑section
(1) or to the address furnished by the driver or other person in charge of the
vehicle or vessel, and if there are no such documents or if the address is not
furnished, a notice giving the description of the goods, the approximate value
thereof, the number and description of the vehicle or vessel in which the goods
were carried and the date and time of detention and also indicating the
provisions of the Act and the rules made thereunder which have been violated
shall be:
(a) displayed
on the notice board of the officer authorized under sub‑section (5);
and
(b) published
in not more than two daily newspapers having wide circulation in the area in
which the goods were detained, before conducting the inquiry under sub‑section
(6).
(11) The
goods seized under sub‑section (9) shall be sold by the officer who
imposed the penalty by public auction to the highest bidder and the sale
proceeds shall be remitted in the Government treasury. The auction purchaser
shall pay the sale value of the goods in ready cash immediately after the sale
and he will not be permitted to carry away any part of the property until he
has paid for the same in full. Where the purchaser fails to pay the purchase
money, the property will be re‑sold at once and the defaulting purchaser
will be liable for any loss arising from as well as the expenses incurred on
the re‑sale.
(12) If
the goods seized are of a perishable nature or subject to speedy and natural
decay, or when the expenses of keeping them in custody are likely to exceed
their value, the officer in charge of the notified area or the other officer
empowered under sub‑section (1), as the case may be, shall immediately
sell such goods or otherwise dispose of them and remit the sale proceeds of
such goods, or the amount obtained by the disposal of such goods otherwise than
by sale, in the Government treasury.
(13) If
the order of imposition of penalty under sub‑section (6) or of seizure of
goods under sub‑section (8) is set aside or modified in appeal or other
proceedings, the appropriate authority shall also pass consequential orders for
giving effect to the order in such appeal or other proceedings, as the case may
be.
(14) The
owner of the goods sold or otherwise disposed of under this section shall be
liable to pay the expenses and other incidental charges for keeping the goods
seized in custody until the sale or other disposal and the charges for
publication in newspapers of the notice under sub‑section (10).
(15) If
the sale proceeds of any goods sold or the amount obtained on the disposal of
any goods otherwise than by sale under provisions hereinbefore contained
exceeds the penalty imposed in respect of such goods, such excess amount after
deducting the expenses, incidental charges and charges for publication referred
to in sub‑section (14) shall be returned by the officer‑who
conducted the sale or otherwise disposed of the goods to the owner of the goods
on his establishing the ownership thereof.
(16) Notwithstanding
anything contained in the foregoing provisions where any officer referred to in
sub‑section (1) finds on inspection of any goods under transport that
such goods are transported or attempted to be transported in the name of bogus
or unidentifiable person or under cover of bogus documents, such officer may,
after giving notice to the owner or any person in charge of the vehicle,
carrier of bailee in writing and after following such procedure as may be
prescribed, seize the goods and sell the same in the public auction and the
sale proceeds shall be remitted to Government.
48. Transit
of goods through the State and issue of transit pass
(1) When
a vehicle or vessel carrying goods from any place outside the State and bound
for any place outside the State passes through the State, the owner or
consignor of goods or owner or driver or person in charge of such vehicle or
vessel shall obtain a transit pass in the prescribed form for such goods from
the officer‑ in‑ charge of the first check post after his entry
into the State and deliver it to the officer‑in‑charge of the last
check post before his exit from the State.
(2) If
the owner or consignor of goods or owner or driver or person in‑charge of
such vehicle or vessel fails to deliver the transit pass for such goods
referred to in sub‑section (1) to the last check post, it shall be presumed
that such goods which are liable to tax under this Act and the goods have been
delivered within the State for sale:
PROVIDED that where the goods carried by such vehicle
or vessel are, after their entry into the State, transported outside the State
by any other vehicle or conveyance, the onus of proving that goods have
actually moved out of the State, shall be on the owner or consignor of goods or
owner or driver. or person in charge of such vehicle or vessel, as the case may
be.
(3) Where
it is presumed under sub‑section (2) that the goods carried in a vehicle
or vessel have been delivered within the State for sale by the owner or
consignor of goods or owner or driver or person in charge of such vehicle or
vessel such owner or consignor of goods or owner or driver or person in‑charge
of the vehicle or vessel shall be jointly or severally liable to pay tax which
shall be assessed and recovered in accordance with the relevant provisions of
this Act, irrespective of the limit of any turnover together with an amount of
penalty not exceeding twice the amount of such tax as may be assessed, after
having given to the person or persons aforesaid an opportunity of being heard
by the assessing authority under whose jurisdiction the check post is situate.
(4) Where
any person consigns any goods or transports any goods liable to tax under this
Act from another State into the State without any records as provided for under
section 46 or where the particulars furnished in the documents accompanying the
goods are false or the consignor or purchaser stated therein is found to be
bogus or non‑existent or is not traceable or where the transporter fails
to prove the bona fides of the transport, it shall be presumed that such goods
have been sold in the State by the consignor or the owner of the goods or the
transports or the owner or persons in charge of the vehicle or the person in
charge of the goods or all of them jointly and they shall be jointly and
severally liable to pay tax on such sales which shall be assessed and recovered
in the manner provided for in sub‑section (3)
(5) For
the purpose of this section, the owner or driver or person in charge of the
vehicle or vessel shall, unless he is a registered dealer under this Act, be
deemed to be a registered dealer for assessment of tax under this Act.
(6) Where
the goods enter the State by way of import from foreign countries through any
airport or sea port and the goods are transported to a place outside the State
through a vehicle or vessel, the transit pass shall be obtained from the first
check post or from the office of the Commercial Taxes Department nearer to the
airport or sea port, as the case may be, and the provisions in sub‑
sections (1) to (5) shall apply accordingly.
49. Confiscation
by Authorised officers in certain cases
(1) Any
officer, not below the rank of a Commercial Tax Officer shall have the power to
intercept and search the vehicle or vessel or any conveyance transporting
notified goods at any place within the State for the purpose of enabling such
officer to verify whether any notified goods are being smuggled into or out of
the State.
(2) If
on verification such officer has reason to suspect that the notified goods are
being smuggled into or out of the State, he may, without any unreasonable
delay, produce the goods and the vehicle before such officer authorised by the
Government, by notification in the Gazette, not below the rank of an Assistant
Commissioner.
(3) Where
the authorised officer is satisfied that the driver or other person in‑charge
of the vehicle or vessel or other conveyance is smuggling notified goods, the
officer shall have the power to seize and detain the goods along with the
vehicle or vessel:
PROVIDED that before taking action to seize' and
detain the goods and the vehicle or vessel under this section, the officer
shall give the person in‑charge of the goods and the owner, if
ascertainable, and to the owner of the vehicle or the person in charge of the
vehicle a notice in writing informing him the reason for the seizure and
detention of the goods and vehicle or vessel and an opportunity of being heard:
PROVIDED FURTHER that the authorised officer may
release the goods and the vehicle or vessel seized and detained if the owner or
the person in‑charge of the notified goods or the owner or person in‑charge
of the vehicle or vessel files an option to pay in lieu of seizure and
detention, a '[redemption feel equal to thrice the amount of tax due at the
rate applicable to the goods liable to seizure and detention and twice the tax
due or an amount of Rs. 50,000 whichever is higher for the release of the
vehicle or vessel in lieu of detention:
PROVIDED FURTHER that if the owner of the vehicle
produces the documents specified in sub‑section (3) of section 46 and the
owner of the goods proves the bona fides of the transport of goods within seven
days of the seizure and detention the officer shall release the goods and the
vehicle.
(4) Notwithstanding
anything contained in the foregoing provisions, if the owner or person in
charge of the notified goods or the owner or person in charge of the vehicle
fails to prove the genuineness of the transport of the notified goods or to
remit the redemption fee as specified in second proviso to sub‑section
(3), within thirty days from the seizure and detention of goods and the
authorized officer has reason to believe that the owner or the person in charge
of the vehicle or the driver has transported the notified goods to evade
payment of tax with the knowledge or connivance of the owner of the goods, the
officer may confiscate the vehicle or vessel along with the goods:
PROVIDED that the authorized officer shall serve
notice to the owner of the vehicle or the person in charge of the vehicle or
the owner of the notified goods, if ascertainable, intimating the reason for
the confiscation of the vehicle or vessel affording him and an opportunity of
being heard. The officer shall also afford an opportunity to any of such
persons to pay a penalty equal to thrice the amount of tax attempted to be
evaded in lieu of confiscation of the notified goods and an amount equal to
thrice the amount of such tax or rupees one lakh whichever is higher in lieu of
confiscation of the vehicle or vessel.
(5) No
order confiscating any vehicle or vessel shall be made under sub‑section
(4), if the owner or the person in charge of the vehicle or vessel proves to
the satisfaction of the authorized officer that it was used for carrying the
notified goods without the knowledge or connivance of the owner himself, his
agent, if any, or the person in charge of such vehicle or vessel and that each
of them has taken all reasonable and necessary precautions against such use:
PROVIDED that the authorised officer shall serve notice to the owner of the vehicle or the person in charge
of the vehicle or the owner of the notified goods, if ascertainable, intimating
the reason for the confiscation of the vehicle or vessel and an opportunity of
being heard. The officer shall also afford an opportunity to pay a penalty
equal to thrice the amount of tax attempted to be evaded by the owner of the
goods and rupees one lakh by the owner or person in charge of the vehicle or
vessel in lieu of confiscation of vehicle, if the owner of the notified goods
is not ascertainable or not willing to remit the penalty specified, the owner
of the vehicle or the person in charge of the vehicle or vessel shall pay three
times of the tax sought to be evaded and an amount of rupees one lakh in lieu
of confiscation of the goods and vehicle.
(6) Any
person aggrieved by an order under sub‑section (5) may, within thirty
days from the date of communication to him of such order, file an application
for revision in such manner and in such form as may be prescribed and accompanied
by a fee of rupees five hundred before the Deputy Commissioner and the Deputy
Commissioner may pass such orders thereon as he thinks fit:
PROVIDED that the Deputy Commissioner may admit an
application for revision preferred after the expiry of the said period if he is
satisfied that the applicant had sufficient cause for not filing the revision
petition within the said period.
(7) Any
person aggrieved by an order under sub‑section (6) may, within thirty
days from the date of communication to him of such order, file a revision in
such manner and in such form as may be prescribed and accompanied by a fee of
rupees five hundred before the Commissioner and the decision of the
Commissioner shall be final:
PROVIDED that the Commissioner may admit an
application for revision filed after the expiry of the said period, if it is
satisfied that the applicant had sufficient cause for not filing the
application within the said period.
(8) Where
an order of confiscation under this section has become final in respect of any
goods/vessel such goods vehicle or vessels, as the case may be, shall vest in
the Government free from all encumbrances.
(9) The
award of confiscation under this section shall not prevent the infliction of
any punishment to which the person affected thereby is liable under the Act.
An officer authorised under the provisions of this Act to
conduct inspection, search or seizure of any vehicle or vessel, goods, business
place, residential accommodation or any other place, if feels necessary to have
police assistance for the effective conduct of such inspection, search or
seizure may seek police assistance from the officer in charge of the police
station or from his superior officer having jurisdiction over the area where
inspection, search or seizure is to be conducted or is being conducted and
thereupon such police officer shall render such assistance to the officer as
may be required for the conduct of such inspection, search or seizure.]
50. Procedure
as to perishable goods seized under section 49
(1) Notwithstanding
anything contained in section 49, the authorised officer may direct the sale of
any goods seized under that section which is subject to speedy and natural
decay and remit the sale proceeds into the Government Treasury.
(2) The
authorised officer may deal with the proceeds of the sale of goods under sub‑section
(1) in the same manner as he might have dealt with the goods if it had not been
sold.
51. Possession and submission of certain
records by owners etc., of vehicle and
The owner or other person in charge of a vehicle or
vessel shall, while transporting any consignment of goods exceeding such
quantity or value as maybe prescribed under sub‑section (3) of section
46, carry with him,
(i) a
tax invoice, delivery note or certificate of ownership; and
(ii) such
other documents as may be prescribed, relating to the goods under transport and
containing such particulars as may be prescribed and shall submit the documents
aforesaid or copies thereof to the prescribed authority, having jurisdiction
over the area in which the goods are delivered, along with such return within
such time as may be prescribed.
52. Forwarding
agency, etc., to submit returns
Every clearing or forwarding house or agency,
transporting agency, shipping agency, shipping out agency, railway authorities,
air cargo authorities or steamer agency in the State shall submit to the
assessing authority of the area such returns and information as may be
prescribed, of all goods cleared, forwarded, transported, or shipped by it. The
assessing authority concerned shall have the power to call for and examine the
books of account or other documents in the possession of such agency with a
view to verify the correctness of the returns submitted and the agency shall be
bound to furnish the books of account or other documents when so called for.
Every Bank, including any branch of a bank or any
banking institution in the State, shall submit every month to the
assessing authority of the area, a return in the prescribed form, of all bills
relating to goods discounted, cleared or negotiated by or through it during the
preceding month, in such manner as may be prescribed.
54. Warehousemen
and banks to furnish details
Every warehouseman and every bank, including any
branch of a bank or any banking institution in the State, shall, if so required
by an officer not below the rank of an assessing authority, furnish such
information, document or statement as he may consider necessary for the purpose
of any proceedings under this Act.
55. Appeals
to the Deputy Commissioner (Appeals)
(1) Any
person aggrieved by any order issued or proceedings recorded other than those
under sub‑section (3), sub‑section (8) or sub‑section (9) of
section 16, sub‑section (8) of section 19, sub‑section (3) of
section 25, sub‑section (8) or sub‑section(9) of section 44,
section 49, section 67, section 68, section 69 or section 70 passed by an
authority empowered to do so under this Act, not being an authority above the
rank of an Assistant Commissioner may, within a period of thirty days from the
date on which the order was served on him, appeal against such order to the
Deputy Commissioner (Appeals):
PROVIDED that the Deputy Commissioner (Appeals) may
admit an appeal presented after the expiration of the said period if he is
satisfied that the appellant had sufficient cause for not presenting the appeal
within the said period:
PROVIDED FURTHER that in the case of an order under
sub‑section (3) of section 22 or section 24, or section 25, no appeal
shall be entertained under this sub‑section unless it is accompanied by
satisfactory proof of the payment of the tax or other amounts admitted by the
appellant to be due or of such instalment thereof as might have become payable,
as the case may be.
(2) Where
an appeal lies against any order under sub‑section (1), any order issued
under section 66 to rectify any error in such order shall also be appealable
under the said sub‑section.
(3) The
appeal shall be in such form and shall be verified in such manner as may be
prescribed, and shall be accompanied by a fee of five hundred rupees.
(4) Notwithstanding
that an appeal has been preferred under sub‑section (1), the tax or other
amounts shall be paid in accordance with the order against which the appeal has
been preferred:
PROVIDED that the Deputy Commissioner (Appeals) may,
at his discretion, give such directions as he thinks fit in regard to the
payment of the tax before the disposal of the appeal, if the appellant
furnishes sufficient security to his satisfaction in such form and in such
manner as may be prescribed.
(5) In
disposing of an appeal, the Deputy Commissioner (Appeals) may, after .giving
the appellant a reasonable opportunity of being heard,
(a) in
the case of an order of assessment or penalty, either confirm, reduce, enhance
or annul the assessment or the penalty or both;
(b) set
aside the assessment and direct the assessing authority to make a fresh
assessment after such further enquiry as may be directed;
(c) or pass
such other orders as he may think fit, or
(d) in the
case of any other order, confirm, cancel or vary such order:
PROVIDED that, at the hearing of any appeal against an
order of the assessing authority, the assessing authority or the officer empowered
by the Commissioner in this behalf shall be heard.
(6) The
order of the Deputy Commissioner (Appeals) disposing of an appeal before it
shall state the point for determination, the decision thereon and the reason
for arriving at such decision.
(7) Where
as a result of the appeal any change becomes necessary in the order appealed
against, the Deputy Commissioner (Appeals) may, direct the assessing authority
to amend such order accordingly and on such amendment being made, any amount
paid in excess by the appellant shall be refunded to him or as the case may be
the further amount of tax, if any, due from him shall be collected in
accordance with the provisions of this Act, as the case may be.
56. Powers
of revision of the Deputy Commissioner suo motu
(1) The Deputy Commissioner may, of his own motion, call for and examine any
order passed or proceedings recorded under this Act by any officer or authority
subordinate to him which in his opinion is prejudicial to the interest of the
Revenue and may make such enquiry or cause such enquiry to be made and, subject
to the provisions of this Act, may pass such order thereon as he thinks fit.
Explanation: For the purpose of this section an order
passed or proceedings recorded shall be deemed to be prejudicial to the
interest of the revenue where the tax or other amount assessed or demanded is
lower than what is actually due, either due to escapement of turnover or for
any other reason.
(2) The
Deputy Commissioner shall not pass any order under sub‑section (1) if-
(a) the
time for appeal against the order has not expired;
(b) the
order has been made the subject matter of an appeal to the Deputy Commissioner
(Appeals) or the Appellate Tribunal or of a revision in the High Court; or
(c) more
than four years have expired from the year in which the order referred to
therein was passed.
(3) Notwithstanding
anything contained in sub‑section (2), the Deputy Commissioner may pass
an order under sub‑section (1) on any point which has not been decided in
an appeal or revision referred to in clause (b) of sub‑section (2),
before the expiry of a period of one year from the date of the order in such
appeal or revision or before the expiry of the period of four years referred to
in clause (c) of that sub‑section, whichever is later.
(4) No
order under this section adversely affecting a person shall be passed unless
that person has had a reasonable opportunity of being heard.
57. Power
of revision of Deputy Commissioner on application
(1) Any
person objecting to an order passed or proceedings recorded under this Act for
which an appeal has not been provided for in section 55 or section 60 may,
within a period of thirty days from the date on which a copy of the order or
proceeding was served on him in the manner prescribed, file an application for
revision of such order or proceeding to the Deputy Commissioner:
PROVIDED that the Deputy Commissioner may admit an
application for revision presented after the expiration of the said period, if
he is satisfied that the applicant had sufficient cause for not presenting the
application within the said period.
(2) An
application for revision shall be in the prescribed form and shall be verified
in the prescribed manner, and be accompanied by a fee of five hundred rupees.
(3) On
admitting an application for revision, the Deputy Commissioner may call for and
examine the record of the order or proceeding against which the application has
been preferred and may make such enquiry or cause such enquiry to be made and
subject to the provisions of the Act, pass such order thereon as he thinks fit.
(4) Notwithstanding
that an application has been preferred under sub‑section (1), the tax,
fee or other amount shall be paid in accordance with the order or proceeding
against which the application has been preferred:
PROVIDED that the Deputy Commissioner may, in his
discretion, give such directions as he thinks fit in regard to the payment of
such tax, fee or other amount, if the applicant furnishes sufficient security
to his satisfaction, in such form and in such manner, as may be prescribed.
(5) No
order under this section adversely affecting a person shall be passed unless
that person has had a reasonable opportunity of being heard.
58. Powers
of revision of the Commissioner suo motu
(1) The
Commissioner may suo motu call for and examine any order passed or proceedings
recorded under this Act by any officer or authority, subordinate to him other than
that of the Deputy Commissioner (Appeals) which in his opinion is prejudicial
to the interest of revenue and may make such enquiry or cause such enquiry to
be made and subject to the provisions of this Act may pass such order thereon,
as he thinks fit.
Explanation: For the purpose of this section an order passed or proceedings recorded shall be deemed to
be prejudicial to the interest of the revenue where the tax or other amount
assessed or demanded is lower than what is actually due, either due to escapement
of turnover or for any other reason.
(2)
The Commissioner shall
not pass any order under sub‑section (1) if,
(a) the
time for appeal against that order has not expired;
(b) the
order has been made the subject matter of an appeal to the Deputy Commissioner
(Appeals) or the Appellate Tribunal or of a revision in the 'High Court; or
(c) more
than four years have expired from the year in which the order referred to
therein has passed.
(3) Notwithstanding
anything contained in sub‑section (2), the Commissioner may pass an order
under sub‑section (1) on any point which has not been decided in an
appeal or revision referred to in clause (b) of sub section (2), before the
expiry of a period of one year from the date of the order in such appeal or
revision or before the expiry of a period 9f four years referred to in clause
(c) of that sub‑section, whichever is later.
(4) No
order under this section adversely affecting a person shall be passed unless
that person has had a reasonable opportunity of being heard.
59. Power
of revision of the Commissioner on application
(1) Any
person objecting to an order passed by the Deputy Commissioner, other than an
order of the Deputy Commissioner (Appeals) under section 55 may, within a
period of thirty days from the date on which a copy of the order was served on
him file an application for revision of such order to the Commissioner:
PROVIDED that the Commissioner may admit an
application for revision filed after the expiry of the said period if he is
satisfied that the applicant had sufficient cause for hot filing the
application within the said period.
(2) Such
application for revision shall be in the prescribed form and shall be verified in
the prescribed manner and be accompanied by a fee of seven hundred and fifty
rupees.
(3) Notwithstanding
that an application has been preferred under sub‑section (1), the tax,
fee or other amount shall be paid in accordance with the order against which
the application has been preferred:
PROVIDED that the Commissioner may in his discretion,
give such directions as he thinks fit in regard to the payment of such tax, fee
or other amount, if the applicant furnishes sufficient security to his
satisfaction in such manner as may be prescribed.
(4) On
admitting an application for revision, the Commissioner may call for and
examine the record of the order against which the application has been
preferred and may make such enquiry or cause such enquiry to be made and
subject to the provisions of this Act pass such order thereon as he thinks fit.
(5) No
order under this section adversely affecting a person shall be passed unless
that person has had a reasonable opportunity of being heard.
60. Appeal
to the Appellate Tribunal
(1) Any
person objecting to an order passed by the Deputy Commissioner (Appeals) under
sub. section (5) of section 55 or any officer empowered by the Government in
this behalf may, within a period of sixty days from the date on which the order
was served on. him, in the manner prescribed, appeal against such order to the
Appellate Tribunal:
PROVIDED that the Appellate
Tribunal may admit an appeal presented after the expiration of the said period
if it is satisfied that the appellant had sufficient cause for not presenting
the appeal within the said period.
(2) The
officer authorized under sub‑section (1) or the person against whom an
appeal has been preferred, as the case may be, on receipt of notice that an
appeal against the order of the Deputy Commissioner (Appeals) has been
preferred under sub‑section (1) by the other party, may, notwithstanding
that he has not appealed against such order or any part thereof, file within
thirty days of the receipt of the notice, a memorandum of cross objections,
verified in the prescribed manner, against any part of the order of the Deputy
Commissioner (Appeals) and such memorandum shall be disposed of by the
Appellate Tribunal as if it were an appeal presented within the time specified
in sub‑section (1).
(3) The
appeal or the memorandum of cross objections shall be in the prescribed form
and shall be verified in the prescribed manner and, in the case of an appeal
preferred by any person other than an officer empowered by the Government under
sub‑section (1), it shall be accompanied by a fee of one thousand rupees.
(4) In
disposing of an appeal, the Appellate Tribunal may after giving the parties ,a
reasonable opportunity of being heard either in person or by a representative,
(a) in the
case of an order of assessment or penalty,
(i) confirm, reduce, enhance or annul the
assessment or penalty or both,
(ii) set aside the assessment and direct the
assessing authority to make a fresh assessment after such further enquiry as may
be directed; or
(iii)
pass such other orders as it may think fit; or
(b) in the
case of any other order, confirm, cancel or vary such order:
PROVIDED that if the appeal involves a question of law
on which the Appellate Tribunal has previously given its decision in another
appeal and either a revision petition to the High Court against such decision
or an appeal to the Supreme Court against the order of the High Court thereon
is pending, the Appellate Tribunal may defer the hearing of the appeal before
it, till such revision petition to the High Court or the appeal to the Supreme
Court is disposed of.
(5) Where
as a result of the appeal any change becomes necessary in the order appealed
against, the Appellate Tribunal may authorize the assessing authority to amend
such order accordingly and on such amendment being made any amount paid in
excess by the appellant shall be refunded to him or the further amount of tax,
if any, due from him shall be collected in accordance with the provisions of
this Act.
(6) Notwithstanding
that an appeal has been preferred under sub‑section (1), the tax shall be
paid in accordance with the order of assessment against which the appeal has
been preferred:
PROVIDED that the Appellate Tribunal may, in its
discretion, give such directions as it thinks fit in regard to the payment of
the tax before the disposal of the appeal, if the appellant furnishes
sufficient security to its satisfaction in such form and in such manner as may
be prescribed:
PROVIDED FURTHER that where the Appellate Tribunal has
passed an order of stay in an appeal it shall dispose of the appeal within a
period of one hundred and eighty days from the date of such order:
PROVIDED ALSO that if such appeal is not so disposed
of within the period specified in the second proviso the stay order shall stand
vacated after the expiry of the said period.
(7) The
Appellate Tribunal may, on the application of the appellant or the respondent
review any order passed by it under 8ub‑section (4) on the basis of the
discovery of new and important facts which after the exercise of due diligence
were not within the knowledge of the applicant or could not be produced by him
when the order was made:
PROVIDED that no such application shall be preferred
more than once in respect of the same order.
(8) The
application for review shall be preferred in the prescribed manner and within
one year from the date on which a copy of the order to which the application relates
was served on the applicant in the manner prescribed, and where the application
is preferred by any person other than an officer empowered by the Government
under sub‑section (1), it shall be accompanied by a fee of rupees three
hundred.
(9) Every
order passed by the Appellate Tribunal under sub‑section (4) or sub‑section
(7) shall be communicated in the manner prescribed to the appellant, the
respondent, the authority on whose order the appeal was preferred, the Deputy
Commissioner concerned, and the Commissioner.
61. Filing
of application for settlement of cases
(1) Notwithstanding
anything contrary contained in this Act an assessee may, at any stage of an
appeal or revision pending before any authority under the Act or the High
Court, make an application in such form and in such manner as may be
prescribed, containing a full and true disclosure of his turnover which had not
been disclosed before the Assessing Authority including the additional amount
of tax payable on such turnover and such other particulars as may be
prescribed, to the Settlement Commission to have the case settled and any such
application shall be disposed of in the manner hereinafter provided:
PROVIDED that no such application shall be made
unless, the assessee has furnished the return of turnover, which he is or was
required to furnish under any of the provisions of this Act:
PROVIDED FURTHER that an application shall not be
rejected under this sub‑section unless an opportunity has been given to
the applicant of being heard.
(2) Every
application made under sub‑section (1) shall be accompanied by such fees
as may be prescribed.
(3) An
application made under sub‑section (1) shall not be allowed to be
withdrawn by the applicant.
(4) On
receipt of an application under sub‑section (1), the Settlement
Commission shall call for a report from the Deputy Commissioner and on the
basis of the materials contained in such report and having regard to the nature
and circumstance of the case or complexity of investigation involved therein,
the Settlement Commission may, by order, allow the application to be proceeded
with, or reject the application:
PROVIDED that an application shall not be rejected
under this sub‑section unless an opportunity has been given to the
applicant of being heard:
PROVIDED FURTHER that the Deputy Commissioner shall
furnish the report within a period of forty‑five days of the receipt of
communication from the Settlement Commission, and if the Deputy Commissioner
fails to furnish the report within the said period, the Settlement Commission
may make the order without such report.
(5) A
copy of every order under sub‑section (4) shall be sent to the applicant
and to the Deputy Commissioner.
(6) Subject
to the provisions of sub‑section (7), the assessee shall, within thirty‑five
days of the receipt of a copy of the order under sub‑section (4) allowing
the applications to be proceeded with, pay the additional amount of tax or
other amount payable on the turnover disclosed in the application and shall
furnish proof of such payment to the Settlement Commission.
(7) Where
the additional amount of tax or other amount referred to in sub‑section
(6) is not paid by the assessee within the time specified under that sub‑section,
the Settlement Commission may, at its discretion, permit the assessee to pay
the amount within a period not exceeding fifteen days.
(8) Where
an application is allowed to be proceeded with under sub‑section (4), the
Settlement Commission may call for the relevant reports from the Deputy
Commissioner and after examination of such records, if the Settlement
Commission is of the opinion that any further enquiry or investigation in the
matter is necessary, it may direct the Deputy Commissioner to make or cause to be
made such further enquiry or investigation and furnish a report on the matter
covered by the application and any other matter relating to the case.
(9) After
examination of the records and the report of the Deputy Commissioner received
under sub‑section (4) or (8) and after giving an opportunity to the
applicant and to the Deputy Commissioner to be heard, either in person or
through a representative duly authorised in this behalf and after examining
such further evidences as may be placed before it or obtained by it, the
Settlement Commission may, in accordance with the provisions of this Act, pass
such order as it thinks fit on the matters covered by the application and any
other matter relating to the case not covered by the application, but referred
to in the report of the Deputy Commissioner under sub‑section (4) or sub‑section
(8).
(10) Every
order passed under sub‑section (9) shall provide for the terms of
settlement including any demand by way of tax, penalty or interest, the manner
in which any sum due under the settlement shall be paid and all other matters
to make the settlement effective and shall also provide that the settlement
shall be void if it is subsequently found by the Settlement Commission that it
has been obtained by fraud or misrepresentation of facts.
(11) Where
any tax payable in pursuance of an order under sub‑section (9) is not
paid by the assessee within thirty‑five days of the receipt of a copy of
the order by him, the assessee shall be liable to pay interest at the rate of
one per cent for each month or part thereof, for the first three months after
the date specified for its payment; and at the rate of two per cent for each
month or part thereof, subsequent to the first three months aforesaid, on the
amount remaining unpaid from the date of expiry of the period of thirty‑five
days.
(12) Where
a settlement become void as provided under sub‑section (10), the
proceedings with respect to the matters covered by the settlement shall be
deemed to have been revived from the stage at which the application was allowed
to be proceeded with by the Settlement Commission and the authority concerned
may, notwithstanding anything contained in any other provision of this Act,
complete such proceedings at any time before the expiry of two years from the
end of the financial year in which the settlement became void.
(13) If
the matter is settled under the provisions of this section the Deputy
Commissioner shall intimate the fact of such settlement to the authority
specified in subsection (1) or to the High Court as the case may be.
(1) Any
person objecting to an order affecting him passed under section 58 or section
94, may, within a period of ninety days from the date on which a copy of the
order was served on him in the manner prescribed, appeal against such order to
the High Court:
PROVIDED that the High Court may admit an appeal
preferred after the period of ninety days aforesaid if it is satisfied that the
appellant had sufficient cause for not preferring the appeal within the said
period.
(2) The
appeal shall be in the prescribed form and shall be verified in the prescribed
manner and shall be accompanied by a fee of one thousand five hundred rupees.
(3) In
disposing of an appeal, the High Court may, after giving the parties a
reasonable opportunity of being heard either in person or by a representative,
(a) in the
case of an order of assessment or penalty,
(i) confirm,
reduce, enhance or annul the assessment or penalty or both;
(ii) set
aside the assessment and direct that a fresh assessment may be made after such
further enquiry as may be directed; or
(iii) pass
such other orders as it may think fit; or
(b) in the
case of any other order, confirm, cancel or vary such order.
(4) Where
as a result of the appeal any change becomes necessary in the order appealed
against, the High Court may authorize the Commissioner to amend such order
accordingly and on such amendment being made, any amount paid in excess by the
appellant shall be refunded to him or the further amount of tax, if any, due
from him shall be collected in accordance with the provisions of this Act, as
the case may be.
(5) Every
order passed in appeal under this section shall be final.
(6) Notwithstanding
that an appeal has been preferred under sub‑section (1), the tax shall be
paid in accordance with the order of assessment against which the appeal has
been preferred:
PROVIDED that the High Court may, in its discretion,
give such directions as it thinks fit in regard to the payment of the tax
before the disposal of the appeal, if the appellant furnishes sufficient
security to its satisfaction in such form and in such manner as may be
prescribed.
(7) The
High Court may, on the application of the appellant or the Commissioner, review
any order passed by it under sub‑section (3) on the basis of the
discovery of new and important facts which after the exercise of due diligence
were not within the knowledge of the applicant or could not be produced by the
applicant, when the order was made.
(8) The
application for review shall be preferred in the prescribed manner and within
one year from the date on which a copy of the order to which the application
relates was served on the applicant in the manner prescribed and shall, where
it is preferred by any person other than the Commissioner, be accompanied by a
fee of three hundred rupees.
(9) The
High Court may, at its discretion, award the cost in an appeal under sub‑section
(1) or in a review under sub‑section (7).
63. Revision
by the High Court
(1) Any
officer empowered by the Government in this behalf or any other person
objecting to an order passed by Appellate Tribunal under sub‑section (4)
or sub‑section (7) of section 60, or any person objecting to an order
passed by the Commissioner under sub‑section (4) of section 59 may,
within ninety days from the date on which a copy of such order is served on him
in the manner prescribed, prefer a petition to the High Court on the ground
that the Appellate Tribunal or the Commissioner has either decided erroneously
or failed to decide any question of law:
PROVIDED that the High Court may admit a petition
preferred after the period of ninety days aforesaid if it is satisfied that the
petitioner had sufficient cause for not preferring the petition within the said
period.
(2) The
petition shall be in the prescribed form and shall be verified in the
prescribed manner and where it is preferred by a person other than an officer empowered
by the Government under sub‑section (1) it shall be accompanied by a fee
of one thousand five hundred rupees.
(3) If
the High Court, on pursuing the petition, considers that there is no sufficient
ground for interfering, it may dismiss the petition summarily:
PROVIDED that no petition shall be dismissed unless
the petitioner has had a reasonable opportunity of being heard.
(4) If
the High Court does not dismiss the petition summarily, it shall, after giving
both the parties to the petition a reasonable opportunity of being heard,
determine the question of law raised and either reverse, affirm or amend the
order against which the petition was preferred or remit the matter to the
Appellate Tribunal with the opinion of the High Court on the question of law
raised, or pass such order in relation to the matter as the High Court thinks
fit.
(5) Where
the High Court remits the matter under sub‑section (4) with its opinion
on the question of law raised, the Appellate Tribunal shall amend the order
passed by it in conformity with such opinion.
(6) Before
passing an order under sub‑section (4), the High Court may, if it
considers it necessary so to do, remit the petition to the Appellate Tribunal,
and direct it to return the petition with its finding on any specific question
or issue.
(7) Notwithstanding
that a petition has been preferred under sub‑section (1), the tax shall
be paid in accordance with the order against which the revision has been
preferred:
PROVIDED that the High Court may, in its discretion,
give such directions as it thinks fit in regard to the payment of the tax
before the disposal of the petition, if the petitioner furnishes sufficient
security to its satisfaction in such form and in such manner as may be
prescribed.
(8) The
High Court may, on the application of any party to a revision under this
section, review any order passed by it on the basis of the discovery of new and
important facts which after the exercise of due diligence were not within the
knowledge of the applicant or could not be produced by him when the order was
made.
(9) The
application for review shall be preferred in the prescribed manner and within
one year from the date on which a copy of the order to which the application
relates was served on the applicant in the manner prescribed and, where it is
preferred by a person other than an officer empowered by the Government under
sub‑section (1), it shall be accompanied by a fee of one thousand five
hundred rupees.
(10) If, as
a result of the revision or review, any change becomes necessary in any
assessment the High Court may direct the assessing authority to amend the
assessment accordingly, and on such amendment being made any amount paid in
excess by any person shall be refunded to him, or the further amount of tax due
from him shall be collected in accordance with the provisions of this Act, as
the case may be.
(11) The
High Court may at its discretion, award the cost in a revision under sub‑section
(1) or in a review under sub‑section (8).
Every appeal preferred to the High Court under section
62, every petition under section 63 and every application under the said
sections shall be heard by a Bench of not less than two judges, and in respect
of such appeal, petition or application, the provisions of section 98 of the
Code of Civil Procedure, 1908 (Central Act 5 of 1908) shall, so far as may be,
apply.
65. Fee for
interlocutory petitions
Every interlocutory application prescribed by the
Government and filed before the authorities under this Act specified below,
other than those filed by officers empowered by Government, shall be accompanied
by the following fees, namely:
(a) Before the Deputy Commissioner : Two hundred
(Appeals) or the Deputy Commissioner. rupees
(b) Before the
Commissioner or the Appellate Tribunal: Three hundred
rupees
66. Power to rectify any error apparent on the
face of the record
(1) Any
authority including Appellate Tribunal and Settlement Commission issuing any
order or proceedings under this Act may, on application or otherwise, at any
time within four years from the year in which the order is passed by it,
rectify any error apparent on the face of the record:
PROVIDED that no such rectification, which has the
effect of enhancing an assessment or any penalty, shall be made unless such
authority has given notice to the person affected and has allowed him a
reasonable opportunity of being heard.
(2) Where
such rectification has the effect of reducing an assessment or penalty, the
assessing authority shall make any refund to the person entitled thereto.
(3) Where
any such rectification has the effect of enhancing an assessment or penalty,
the assessing authority shall give the dealer or other person, a revised notice
of assessment or penalty and thereupon the provisions of this Act and the rules
made thereunder shall apply as if such notice has been given in the first
instance.
Explanation: The liability to pay the tax or other
amount shall arise only from the date specified in the revised notice.
67. Imposition
of penalty by authorities
(1) Notwithstanding
anything contained in section 71 if any authority empowered under this Act is
satisfied that any person,
(a) being
a person required to register himself as a dealer under this Act, did not get
himself registered; or
(b) has
failed to keep true and complete accounts; or
(c) has
failed to submit any return as required by the provisions of this Act or the rules made thereunder; or
(d) has
submitted an untrue, or incorrect return; or
(e) has
made any bogus claim of input tax credit or refund; or
(f) has
continued the business during the period of suspension of registration; or
(g) has
failed to return the unused statutory Forms and Declarations under this Act
after the cancellation or suspension of the registration; or
(h) has
not stopped any vehicle or vessel when required to do so; or
(i) has
failed to comply with all or any of the terms of any notice or summons issued
to him by or under the provisions of this Act or the rules made thereunder; or
(j) has
acted in contravention of any of the provisions of this Act or any rule made
thereunder, for the" Contravention of which no express provision for
payment of penalty or for punishment is made by this Act; or
(k) has
abetted the commission of the above offences; or
(l) has
abetted or induced in any manner another person to make and deliver any return
or an account or a statement or declaration under this Act or rules made
thereunder, which is false and which he either knows to be false or does not
believe to be true,
such authority may direct that such person shall pay,
by way of penalty, an amount not exceeding twice the amount of tax or other
amount evaded or sought to be evaded where it is practicable to quantify the
evasion or an amount not exceeding '[ten thousand rupees] in any other case:
PROVIDED that the authority empowered under this
section shall dispose of the case within one year from the date of detection of
offence mentioned under this section except where the extension of time is
granted by the Deputy Commissioner.
(2) Notwithstanding
anything contained in sub‑section (1), where on completion of an
assessment in relation to a dealer under section 22, 23, 24, or 25, it is found
that the tax so determined on such assessment was not paid by the dealer, the
assessing authority may direct such dealer to pay, in addition to the tax so
determined, a penalty, in the case of a dealer who has made part payment, 2 [at
twice the balance amount of tax] the balance amount of tax so determined and in
the case of a dealer who has not paid any amount, 3 [twice the complete amount
so assessed].
Explanation: The burden of proving that any person is
not liable to the penalty under sub‑section (1) shall be on such person.
(3) No
order under sub‑section (1) or (2) shall be passed unless the person on
whom the penalty is proposed to be imposed is given an opportunity of being
heard in the matter.
68. Penalty
for default of payment of tax
(1) Where
an assessee makes default in payment of tax or any other amount due under this
Act within the time specified in the notice of demand, he shall, in addition to
the tax or other amount in arrears and the amount of interest payable under sub‑section
(5) of section 31, be liable to pay, by way of penalty such amount and in the
case of a continuing default, amount at such rate for every day during which
the default continues, as the assessing authority may direct, so, however, that
the total amount of penalty shall not exceed the amount of tax or other amount
in arrears.
(2) No
penalty under sub‑section (1) shall be imposed without giving the
assessee ,a reasonable opportunity of being heard.
69. Penalty
for transport of goods without records
(1) If
any officer empowered under sub‑section (1) of section 47 finds on
inspection of any vehicle or vessel that any transporting agency or contract
carriage transporting any goods without the documents required under sub‑section
(3) of section 46, such officer may, without prejudice to any action that may
be taken under section 47, impose by an order in writing on such transporting
agency, or contract carriage, or the owner of the vehicle a penalty equal to
twice the amount of the tax due on such goods subject to a minimum of '[five
thousand rupees).
(2) Where
a transporting agency or contract carriage or the owner of the vehicle or
vessel is subsequently found guilty of the offence under sub‑section (1)
for more than one occasion, the officer referred to in that sub‑section
may, in addition to the penalty that may be imposed under the said sub‑section,
by an order in writing detain the vehicle or vessel for a period of thirty days
from the date of inspection of the vehicle or vessel, whether the vehicle or
vessel used for the commission of the offence on subsequent occasion is the
same or not.
(3) The
vehicle or vessel detained under sub‑section (2) shall be kept in safe
custody by the officer detaining the vehicle on a place notified by the
Government.
(4) No
order under sub‑section (1) or sub‑section (2) shall be passed
unless such person affected by such order has been given an opportunity of
being heard.
(5) The
vehicle or vessel detained under this section shall, after the expiry of thirty
days from the date of detention, to release to the person from whom it was
detained.
Explanation: Transporting agency for the purposes of
this section shall include parcel agency.
70. Penalty for prevention or obstruction of survey,
inspection etc.
Any person who,
(a) prevents
or obstructs survey, inspection, entry, search, seizure or checking . of
invoices by an officer empowered under this Act, or
(b) prevents
or obstructs inspection of any vehicle or vessel or goods
transported, otherwise or seizure of goods by an
officer in charge of a check post or barrier or any officer empowered under
this Act, or
(c) prevents
or obstructs any other act of an officer which he is empowered to perform under this Act,
shall, pay by way of penalty an amount not exceeding
twenty‑five thousand rupees] as may be imposed by an officer not below
the rank of an assessing authority:
PROVIDED that no order under this section shall be
passed unless the person affected
by such order is given an opportunity of being heard.
71. Punishment
for submitting untrue return etc.
(1) Any person who,
(a) knowingly
submits an untrue return or fails to submit return as required by the
provisions of this Act or the rules made thereunder; or
(b) fails
to keep true and complete accounts; or
(c) dishonestly
objects to or fails to comply with the terms of a notice issued to him under
sub‑section (1) of section 35; or
(d) being
a person obliged to register himself as a dealer under this Act does not get himself
registered; or
(e) fails
to stop any vehicle or vessel when required to do so by an officer empowered in
this behalf; or
(f) willfully
acts in contravention of any of the provisions of this Act or the rules made
thereunder, for the contravention of which no express provision for punishment
is made by this Act, shall, on conviction by a Magistrate, be liable to fine
which may extend to twenty‑five thousand rupees.
(2) Any person who,
(a) makes
any bogus claim of input tax credit or refund, or
(b) continues
the business during the period of suspension of registration, or
(c) prevents
or obstructs survey, inspection, entry, search, checking of tax invoice or
seizure by an officer empowered under this Act, or
(d) prevents
or obstructs inspection of any vehicle or vessel or goods transported otherwise
or seizure of goods by an officer in charge of a check post or barrier or by
any officer empowered under this Act, or
(e) fraudulently
evades the payment of tax, fee or other amount due from him under this Act, or
(f) carries
on business as a dealer without furnishing the security demanded under sub‑section
(1) of section 17, shall, on conviction by a Magistrate, be punished with
simple imprisonment for a period which may extend to six months or to fine not
less than the tax or other amounts due but not exceeding fifty thousand rupees
or to both.]
72. Penalty
for illegal collection of tax
(1) If
any person collects any sum by way of tax or purporting to be by way of tax in
contravention of sub‑section (2) or sub‑section (3) or sub‑section
(4) of section 30, he shall, in addition to the forfeiture of such illegal
collection, be liable to pay penalty not exceeding five thousand rupees:
PROVIDED that no penalty or forfeiture shall be
ordered under this sub‑section if the assessing authority is satisfied
that the sum so collected has been returned to the person from whom it was
collected.
(2) No
penalty or forfeiture shall be ordered under this sub‑section against any
person unless such person is given an opportunity of being heard.
(3) Where
any sum is forfeited to the Government under sub‑section (1), any person
from whom the amount was collected in contravention of the provisions of sub‑section
(2) or sub‑section (3) or sub‑section (4) of section 30 may apply
to the assessing authority for reimbursement of such sum and the amount shall
be reimbursed to such person in the prescribed manner.
(4) No
prosecution for an offence under this Act shall be instituted in respect of the
same facts on which a penalty has been imposed or forfeiture has been ordered
under this section.
Any person who,
(a) abets
or induces in any manner another person to make and deliver any return or an
account or a statement or declaration under this Act or rules made thereunder,
which is false and which he either knows to be false or does not believe to be
true, or
(b) abets
or induces in any manner another person or persons to prevent or obstruct
survey, inspection, entry, search, checking of tax invoice or seizure by an
officer empowered under this Act, or
(c) abets
to act in contravention of any of the provisions of this Act or the rules made
thereunder,
shall, on conviction by a Magistrate be punished with
simple imprisonment for a period '[which may extend to six months or with fine
not exceeding fifty thousand rupees or with both.]
(1) The
assessing authority or other officer or authority authorized by the Government
in this behalf may accept from any person who has committed or is reasonably
suspected of having committed an offence against this Act, specified in clauses
(a) to (e), (g) and (j) to (1) of section 71, by way of compounding of such
offence,
(a) where
the offence consists of the evasion of any tax payable under this Act, in
addition to the tax so payable a sum of money equal to the amount of tax so
payable subject to a minimum of rupees five hundred and maximum of rupees two
lakhs; and
(b) in
other cases, a sum of money not exceeding ten thousand rupees:
PROVIDED that the Commissioner may by order authorize
any officer to compound the offence under this section on payment of a reduced
amount.
(2) On
payment of such amount under sub‑section (1), no further proceedings
shall be taken against such person, in respect of that offence.
(1) If
the person committing an offence under this Act is a company, the company as
well as every person in charge of, and responsible to, the company for the
conduct of its business at the time of the commission of the offence shall be
deemed to be guilty of the offence and shall be liable to be proceeded against
and punished accordingly:
PROVIDED that nothing contained in this sub‑section
shall render any such person liable to any punishment if he proves that the
offence was committed without his knowledge or that he exercised all due
diligence to prevent the commission of such of fence.
(2) Notwithstanding
anything contained in sub‑section (1), where an offence under this Act
has been committed by a company and it is proved that the offence has been
committed with the consent or connivance of, or that the commission of the
offence is attributable to any neglect on the part of, any director, manager,
managing agent or any other officer of the company, such director, manager,
managing agent or any other officer shall also be deemed to be guilty of that
offence and shall be liable to be proceeded against and punished accordingly.
Explanation: For the purposes of this section
(a) "company"
means anybody corporate and includes a firm or other association of
individuals; and
(b)
"director" in relation to a firm, means a partner in the firm.
76. Courts not to set aside or modify
assessments except as provided in this Act
No suit or other proceeding shall, except as expressly
provided in this Act, be instituted in any court to set aside or modify any assessment
made under this Act or any proceedings under this Act for the recovery of any
tax or other amount due under this Act or to stay any such proceedings or
recovery.
77. Bar
against attachment in certain cases
Notwithstanding anything contained in any other law in
force or in any judgment, decree or order of any court, no court or any other
authority shall pass any order attaching any amount due to Government from any
person under the provisions of this Act.
78. Assessment
etc. not to be questioned in prosecution
(1) Any
order of assessment made under this Act shall be conclusive evidence in any
prosecution or other proceeding.
(2) The
validity of the assessment of any tax, or of the levy of any fee or other
amount, made under this Act, or the liability of any person to pay any tax, fee
or other amount so assessed or levied, shall not be questioned in any criminal
court in any prosecution or other proceeding, whether under this Act or
otherwise.
79. Bar of
certain proceedings
(1) No
suit, prosecution or other proceeding shall lie against any officer or servant
of the Government for any Act done or purporting to be done under this Act,
without the previous sanction of the Government.
(2) No
officer or servant of the Government shall be liable in respect of any such act
in any civil or criminal proceeding, if the act was done in good faith in the
course of the execution of duties or the discharge of functions imposed by or
under this Act.
Notwithstanding anything contained in any other law in
force or in any judgment, decree or order of any court, no court or any other
authority shall pass any order attaching any amount from any person, out of the
tax collected by such person under the Act and kept with him before it became
due to Government.
80. Limitation
for certain suits and prosecutions
No suit shall be instituted against the Government and
no suit, prosecutions or other proceeding shall be instituted against any
officer or servant of the Government in respect of any act done or purporting
to be done under this Act, unless the suit, prosecution or other proceeding is
instituted within six months from the date of the act complained of:
PROVIDED that, in computing the period of limitation
under this section, the time taken for obtaining sanction under sub‑section
(1) of section 79 shall be excluded.
81. Power to summon witnesses and cause
production of documents
An assessing authority or an appellate or provisional
authority (including the Appellate Tribunal) shall, for the purposes of this
Act, have all the powers conferred on a court by the Code of Civil Procedure,
1908 (Central Act 5 of 1908), in respect of the following matters, namely:
(a) summoning
and enforcing the attendance of any person and examining him on oath or
affirmation; and
(b)
compelling the production of any document.
82. Notice
to obtain information
(1) Any
officer, not below the rank of an assessing authority, may by notice in
writing, require any person, whether or not liable to pay tax under the Act,
(a) to
furnish any information that may be required by the notice, or
(b) to
attend at the time and place designated in the notice, for the purpose of being
examined on oath by such officer,
concerning the tax affairs of that person or any other
person and for that purpose such officer may require the person examined to
produce any book, record or information stored in computer in the control of
that person.
(1) Notwithstanding
anything contained in any other law for the time being in force,
(a) a
micro film of a document or the reproduction of the image or images embodied in
such micro film (whether enlarged or not); or
(b) a
facsimile copy of a document; or
(c) a
statement contained in a document and included in a printed material produced
by a computer (hereinafter referred to as "a computer print out"), if
the conditions mentioned in sub‑section (2) and the other provisions
contained in this section are satisfied in relation to the statement and the
computer in question,
shall also be deemed to be a document for the purposes
of this Act and the rules made thereunder and shall be admissible in any
proceedings thereunder, without further proof or production of the original, as
evidence of any contents of the original or of any fact stated therein of which
direct evidence would be admissible.
(2) The
conditions referred to in sub‑section (1) in respect of a computer print
out shall be the following, namely:
(a) the
computer print out containing the statement was produced by the computer during
the period over which the computer was used regularly to store or process
information for the purposes of any activities regularly carried on over that
period by the person having lawful control over the use of the computer;
(b) during
the said period, there was regularly supplied to the computer in the ordinary
course of the said activities, information of the kind contained in the
statement or of the kind from which the information so contained is derived;
(c) throughout
the material part of the said period, the computer was operating properly or,
if not, then any respect in which it was not operating properly or was out of
operation during that part of that period was not such as to affect the
production of the document or the accuracy of the contents; and
(d) the
information contained in the statement reproduces or is derived from
information supplied to the computer in the ordinary course of the said
activities.
(3) Where,
over any period, the function of storing or processing information for the
purposes of any activities regularly carried on over that period as mentioned
in clause (a) of sub‑section (2) was regularly performed by computers,
whether
(a) by
a combination of computers operating over that period; or
(b) by
different computers operating in succession over that period; or
(c) by
different combinations of computers operating in succession over that period;
or
(d) in any
other manner involving the successive operation over that period, in whatever
order, of one or more computers and one or more combinations of computers,
all the computers used for that purpose during that
period shall be treated for the purposes of this section as constituting a single
computer; and references in this section to a computer shall be construed
accordingly.
(4) In
any proceedings under this Act and the rules made thereunder, where it is
desired to give a statement in evidence by virtue of this section, a certificate
doing any of the following things, that is to say,
(a) identifying
the document containing the statement and describing the manner in which it was
produced;
(b) giving
such particulars of any device involved in the production of that document as
may be appropriate for the purpose of showing that the document was produced by
a computer;
(c) dealing
with any of the matters to which the conditions mentioned in sub‑section
(2) relate,
and purporting to be signed by a person occupying a
responsible official position in relation to the operation of the relevant
device or the management of the relevant activities (whichever is appropriate)
shall be evidence of any matter stated in the certificate; and for the purposes
of this sub‑section it shall be sufficient for a matter to be stated to
the best of the knowledge and belief of the person stating it.
(5) For the purposes of this
section,
(a) information
shall be taken to be supplied to a computer if it is supplied thereto in any
appropriate form and, whether it is so supplied directly or (with or without
human intervention) by means of any appropriate equipment;
(b) whether
in the course of activities carried on by any official,
information is supplied with a view to its being,
stored or processed for the purposes of those activities by a computer operated
otherwise than in the course of those activities, that information, if duly
supplied to that computer, shall be taken to be supplied to it in the course of
those activities;
(c) a
document shall be taken to have been produced by a computer whether it was
produced by it directly or (with or without human intervention) by means of any
appropriate equipment.
Explanation: For the purposes of this section,
(a) "computer"
means any device that receives, stores and processes data, applying stipulated
processes to the information and supplying results of these processes; and
(b) any
reference to information being derived from other information shall be a
reference to its being, derived there from by calculation, comparison or any
other process.
84. Presumption as to documents in certain
cases Where any document,
(i) is
produced by any person or has been seized from the custody or control of any
person, in either case, under this Act or under any other law, or
(ii) has
been received from any place within or outside the State in the course of
investigation of any offence alleged to have been committed by any person under
this Act,
and such document is tendered by the prosecution in
evidence against him or any other person who is tried jointly with him, the
court shall,
(a) presume,
unless the contrary is proved, that the signature and every other part of such
document which purports to be in the handwriting of any particular person or
which the court may reasonably assume to have been signed by, or to be in the
handwriting of, any particular person, is in that person's handwriting and in
the case of a document executed or attested, that it was executed or attested
by the person by whom it purports to have been so executed or attested;
(b) admit
the document in evidence, notwithstanding that it is not duly stamped, if such
document is otherwise admissible in evidence;
(c) in a
case falling under clause (i) also presume, unless the contrary is proved, the
truth of the contents of such document.
85. Prohibition of disclosure of particulars
produced before commercial tax authorities
(1) All
particulars contained in any statement made, return furnished or accounts,
registers or documents produced under the provisions of this Act or in the
evidence given or affidavit or deposition made in the course of any proceeding
under this Act or in any record of any proceeding relating to the recovery of a
demand, prepared for the purposes of this Act, shall be treated as confidential
and shall not be disclosed.
(2) Nothing
contained in sub‑section (1) shall apply to the disclosure of any such
particulars,
(i) to
any officer of the Commercial Taxes Department of the State;
(ii) for
the purpose of prosecution under the Indian Penal Code (Central Act 45 of
1860), or under this Act in respect of any such statement, return, accounts,
registers, documents, evidence, affidavit or deposition;
(iii) to
any person enforcing the provisions of this Act where it is necessary to
disclose the same to him for the purposes of this Act;
(iv) occasioned
by the lawful employment under this Act of any process for the recovery of any
demand;
(v) to a
civil court in any suit to which the Government are party and which relates to
any matter arising out of any proceeding under this Act;
(vi) occasioned
by the lawful exercise by a public servant of his powers under the Kerala Stamp
Act, 1959 (Act 17 of 1959), or the Indian Stamp Act, 1899 (Central Act 2 of
1899), to impound an insufficiently stamped document;
(vii) to an
officer of the Government of India, or the Government of any State or Union
Territory in India, if an agreement for disclosure on a reciprocal basis has
been entered into between the Government and the Government of India or the
Government of the State or Union Territory, as the case may be;
(viii) to
the Director of Statistics or any officer serving under him and authorized by
him in this behalf, as may be necessary for conducting statistical survey;
(ix) to the
Director of the Center for Taxation Studies or any person authorized by him in
this behalf, as may be necessary for conducting any research or other studies;
(x) to an
officer of any Department of the Central Government or the Government of Kerala
after obtaining,
(a) the
permission of the Deputy Commissioner of the district, where such particulars
are to be furnished by an officer subordinate to the Deputy Commissioner; and
(b) the
permission of the Commissioner, where such particulars are to be furnished by
an Assistant Commissioner or by a Deputy Commissioner (Appeals) or by a Deputy
Commissioner:
PROVIDED that such particulars shall be furnished
under clause (x) only in exceptional cases and that any officer obtaining such
particulars shall keep them as confidential and use them only in the lawful
exercise of the powers conferred by or under any enactment.
(xi) to an
officer of Government of India or the Government of any State or Union
Territory of India, where such disclosure is on the basis of the decision of
the Empowered Committee.
86. Persons
entitled to appear before authority
(1) Any
person who is entitled or required to appear before any authority other than
the High Court in connection with any proceedings under this Act may be
represented before such authority,
(a) by his
relative or a person employed by him, if such relative or person is duly
authorized by him in writing in this behalf; or
(b) by
a legal practitioner; or
(c) by a chartered
accountant or a cost accountant duly authorized by him in writing in this
behalf; or
(d) by a
sales tax practitioner possessing the prescribed qualifications and duly
authorized by him in writing in this behalf.
Explanation: For the purpose of this sub‑section
the expression "a person employed by him" shall mean a person who is
a full time employee under the person on whose behalf he is appearing.
(2) The
authorisation referred to in sub‑section (1) shall be in such form and
accompanied by such fee as may be prescribed.
87. Rounding
off of turnover, tax etc.
(1) The
amount of taxable turnover computed in accordance with the provisions of this
Act shall be rounded off to the nearest multiple of ten rupees and for this
purpose any part of a rupee consisting of paise shall be ignored and thereafter
if such amount is not a multiple of ten, then, if the last figure in that
amount is five or more, the amount shall be increased to the next higher amount
which is a multiple of ten, and if the last figure is less than five, the
amount shall be reduced to the next lower amount which is a multiple of ten,
and the amount so rounded off shall be deemed to be the taxable turnover of the
dealer for the purposes of this Act.
(2) The
amount of tax or other amount due under this Act shall be rounded off to the
nearest rupee and for this purpose, where such amount contains a part of a
rupee consisting of paise, then, if such part is fifty paise or more, it shall
be increased to one rupee and if such part is less than fifty paise, it shall
be ignored.
Any notice required to be served on, or given to, any
person under this Act or the rules made thereunder shall be deemed to be duly
served or given,
(a) if
the notice is addressed to that person and is given or tendered to him; or
(b) where
that person cannot be found, if it is affixed on some conspicuous part of his
last known place of residence or business or is tendered to some adult member
of his family; or
(c) if it
is sent by registered post or by courier service to that person at his last
known place of residence or business; or
(d) by
sending by FAX, if the FAX Number is known; or
(e) by
sending it by e‑mail, if the e‑mail address is given by the person;
or
(f) if none
of the modes aforesaid is practicable, by affixing it in some conspicuous place
at his last known place of business or residence or by publication in a
newspaper.
(1) When
an assessing authority finds, on completion of annual assessment, that a dealer
has paid tax in excess of what is due from him, it shall refund the excess to
the dealer.
(2) When
the assessing authority receives an order from any appellate or revision
authority to make a refund of tax or penalty paid by a dealer it shall effect
the refund.
(3) Notwithstanding
anything contained in sub‑sections (1) and (2), the assessing authority
shall have power to adjust the amount due to be refunded under sub‑section
(1) or sub‑section (2), towards the recovery of any amount due, on the
date of adjustment, from the dealer.
(4) In
case refund under sub‑section (1) or sub‑section (2) or adjustment
under sub‑section (3) is not made within ninety days of the date of
completion of assessment or, as the case may be, within ninety days of the date
of receipt of the order in appeal or revision or the date of expiry of the time
for preferring appeal or revision, the dealer shall be entitled to claim
interest at the rate of ten per cent per annum on the amount due to him from
the date of expiry of the said period up to the date of payment or adjustment.
90. Power
to withhold refund in certain cases
(1) Where
an order giving rise to refund is the subject matter of appeal or any other
proceedings under the Act and the assessing authority is of the opinion that
the grant of refund is likely to prejudice the public revenue, it may, for good
and sufficient reasons to be recorded in writing withhold the refund until such
time as it deems proper.
(2) Where
a refund is withheld and the matter is finally settled in favour of a dealer, a
simple interest of six per cent per annum shall be paid for the period
commencing from the first day of the order determined, in favour of the dealer
and ending the date on which the refund is made, where the assessing authority
fails to make the refund within ninety days from the date of receipt of such
order by it.
Where any tax or any other amount due or demanded
under the Act is paid by any dealer or other person, the payments so made shall
be appropriated first towards interest accrued on such tax or other amount
under sub‑section (5) of section 31 on such date of payment and the
balance available shall be appropriated towards principal outstanding.
(1) The
Government may, by notification in the Gazette, make rules to carry out the
purposes of this Act.
(2) In
particular, and without prejudice to the generality of the foregoing power,
such rules may provide for,
(a) all
matters expressly required or allowed by this Act to be prescribed;
(b) determining
the total turnover, taxable turnover or turnover of a dealer for the purposes
of this Act;
(c) the
assessment to tax under this Act of business which is discontinued or the
ownership of which has changed;
(d) the
assessment to tax under this Act of business owned by minors and other
incapacitated persons or by persons residing outside the State;
(e) the
assessment of a business owned by any person whose estate or any portion of
whose estate is under the control of the Court of Wards, the Administrator
General, the Official Trustee, or any Receiver or Manager appointed by or under
any order of a court;
(f) the administration of the notified areas and the barriers
erected and the check posts set up under this Act and the regulation of the
work therein;
(g) the
disposal of goods confiscated under this Act and the procedure for dealing with
the proceeds thereof;
(h) requiring
the submission of returns;
(i) the
form in which the particulars to be contained in any declaration to be given
under this Act, the authority from whom, the conditions subject to which and
the fees subject to payment of which such form of declaration may be obtained,
the manner in which such form shall be kept in custody and records relating
thereto maintained, the manner in which any such form may be used and any such
declaration may be furnished;
(j) the
duties and powers of officers appointed for the purpose of enforcing the
provisions of this Act;
(k) the
term of office, and conditions of service of the members of the Appellate
Tribunal and the Settlement Commission;
(l) the
manner in which and the extent to which, tax paid may be refunded;
(m) the
issue of bills or cash memoranda, the class or classes of dealers who should
maintain counterfoils for the same and the particulars to be shown in and the
manner of maintenance of such counterfoils and the time for which they should
be preserved;
(n) the
maintenance of purchase bills or accounts of purchases and sales by dealers and
the time for which they should be preserved;
(o) the
issue of delivery notes or way‑bills in respect of goods delivered or
transferred to retail dealers in pursuance of sales effected to them, the form
and manner of their issue and the time for which they should be preserved;
(p) the
extent of liability of commission agent, broker, del cracklier agent,
auctioneer or any other mercantile agent, who carries on the business of
buying, selling, supplying or distributing goods on behalf of any principal;
(q) generally
regulating the procedure to be followed and the forms to be adopted in
proceedings under this Act;
(r) any
other matter for which there is no provision or on sufficient provision in this
Act and for which provision is, in the opinion of the Government necessary for
giving effect to the purposes of this Act.
(3) Every
rule made under this Act shall be laid, as soon as may be, after it is made
before the Legislative Assembly while it is in session for a total period of
fourteen days which may be comprised in one session or in two successive
sessions and if before the expiry of the session in which it is so laid or the
session immediately following, the Legislative Assembly makes any modification
in the rules or decides that this rule should not be made, the rule shall,
thereafter, have effect only in such modified form or be of no effect, as the
case may be; so, however, that any such modification or annulment shall be
without prejudice to the validity of anything previously done under that rules.
(1) The
Government may, by notification in the Gazette add, omit or amend any entry in
any of the Schedule to this Act, but not so as to enhance the rate of tax in
any case. except where such enhancement is to implement a decision of the
Empowered Committee.
(2) Where
a notification has been issued under sub‑section (1), there shall, unless
the notification is in the meantime rescinded, be introduced in the Legislative
Assembly, as soon as may be, but in any case during the next session of the
Assembly following the date of the issue of the notification a Bill on behalf
of the Government, to give effect to the addition, omission or amendment of the
entries in the Schedules specified in the notification and the notification,
shall cease to have effect when such Bill is passed into a law whether with or
without modifications, but, without prejudice to the validity of anything
previously done thereunder:
PROVIDED that, if a notification under sub‑section
(1) is issued when the Legislative Assembly is in session, such a Bill shall be
introduced in the Legislative Assembly during that session itself:
PROVIDED FURTHER that where for any reason a Bill as
aforesaid could not be passed into a law within six months from the date of its
introduction in the Legislative Assembly, the notification shall, without
prejudice to anything previously done thereunder cease to have effect on the
expiration of the said period of six months.
(3) All
references made in this Act to any Schedule shall be construed as references to
that Schedule as for the time being amended in exercise of the powers conferred
by this Section.
94. Power
of Commissioner to issue clarification
(1) If
any dispute arises, otherwise than in a proceedings before any appellate or
revision authority or in any court or tribunal, as to whether, for the purposes
of this Act,
(a) any
person is a dealer; or
(b) any
transaction is a sale; or
(c) any
particular dealer is required to be registered; or
(d) any
tax is payable in respect of any sale or purchase, or if tax is payable, the
point and the rate thereof; or
(e) any
activity carried out in any goods amounts to or results in the manufacture of
goods;
such dispute shall be decided by the Commissioner on
application by a dealer or any other person.
(2) The
Commissioner shall decide the question after giving the parties to the dispute
a reasonable opportunity to put forward their case and produce evidence and
after considering such evidence and hearing the parties.
(3) Every
application by a dealer or any other person other than an officer acting on
behalf of the Government under sub‑section (1) shall be in such form as
may be prescribed and shall be accompanied by a fee of five hundred rupees.
(4) Where
any question arises from any order already passed or any proceedings recorded
under this Act, or any earlier law no such question shall be entertained for
determination under sub‑section (1).
(5) Every
order issued by the Commissioner under sub‑section (1) shall, subject to
the provisions of section 62, be final and binding on the applicant and on
authorities subordinate to the Commissioner including Deputy Commissioner
(Appeals):
PROVIDED that the decision of the Commissioner shall
not effect the liabilities of any person under this Act as respects any sale or
purchase effected prior to such determination.
95. Change
of an incumbent of an office
Whenever in respect of any proceedings under this Act,
any prescribed authority ceases to exercise jurisdiction and is succeeded by
another who has and exercised jurisdiction, the authority or officer so
succeeding may continue the proceeding from the stage at which the proceeding
was left by his predecessor:
PROVIDED that before proceeding under this section the
authority shall give the person affected thereby an opportunity of being heard.
96. Time
limit for disposal of appeal or revision
Every appeal or revision filed under the provisions of
this Act, shall be disposed of within one year from the date of filing of such
appeal or revision as the case may be:
PROVIDED that the period during which the proceedings
are stayed by any competent authority shall be excluded for the purpose of
computing the period of one year.
97. Power
to remove difficulties
(1) If
any difficulty arises in giving effect to the provisions of this Act, the ,Government
may, as occasion may require, by order, do anything which appears to them
necessary for the purpose of removing the difficulty.
(2) All
orders made under sub‑section (1) shall, as soon as may be after they are
made, be laid before the Legislative Assembly for a period of not less than
fourteen days and shall be subject to such modifications as the Legislative
Assembly may make during the session in which they are so laid or the session
immediately following.
98. Kerala General Sales Tax Act, 1963 (15 of
1963) to have limited application
(1) From
the date of commencement of this Act, the Kerala General Sales Tax Act, 1963
(15 of 1963) shall apply only in respect of goods included in the Fourth
Schedule to this Act.
(2) Goods
taxable under the said Act at the point of last purchase in the State, which
are held as closing stock on the date preceding the date of coming into force
of this Act, shall be deemed to have acquired the quality of last purchase
under the provisions of the Kerala General Sales Tax Act, 1963 on such date and
tax shall be levied accordingly.
(3) Notwithstanding
anything in sub‑section (1), Government may permit the use of the
registration certificates issued under the provisions of the said Act and also
of such forms prescribed by the rules made thereunder by any dealer to whom the
provisions of this Act apply, till the thirtieth day of June, 2005.
(4) Notwithstanding
anything contained in sub‑section (i), in respect of the goods coming
under the purview of the Kerala Value Added Tax Act, 2003 (30 of 2004), nothing
shall affect the right to initiate and complete any proceedings pending at the
commencement of the Kerala Value Added Tax Act, 2003 regarding the assessment,
levy, collection and recovery of tax, penalty or other amount chargeable under
the Kerala General Sales Tax Act, 1963 including that of escaped turnover, or
affect the liability of any person to pay any sum due from him or existing
right of refund under the said Act, or the right to initiate or continue any
application, appeal, revision including suo moto revision or other proceedings
made or preferred to any officer or authority under the said Act.]
|
Sl. No. |
Description
of Goods |
HSN Code |
|
|
1 |
2 |
3 |
|
|
1. |
Agricultural
implements manually operated or animal driven |
|
|
|
|
(1) Spades and shovels |
8201.10.00 |
|
|
|
(2) Forks |
8201.20.00 |
|
|
|
(3) Mattocks, picks, hoes and rakes |
8201.30.00 |
|
|
|
(4) Axes bill hooks and similar hewing
tools |
8201.40.00 |
|
|
|
(5) Scatters and similar one-handed prunes
and shears (including poultry shears) |
8201.50.00 |
|
|
|
(6) Hedge shears, two-handed pruning shears
and similar two handed shears |
8201.60.00 |
|
|
|
(7) Other hand tools of a kind used in
agriculture, horticulture or forestry |
8201.90.00 |
|
|
2. |
Aids
& implements used by handicapped persons |
|
|
|
|
(1) Orthopedic or fracture appliances |
9021.10.00 |
|
|
|
(2) Artificial joints |
9021.31.00 |
|
|
|
(3) Frequency modulated hearing aid system
used for hearing by handicapped persons in group situation |
9021.40.10 |
|
|
|
(4) Carriages for disabled persons, whether
or not motorised or otherwise mechanically propelled |
|
|
|
|
(a)Wheel
chairs for invalids (including motorised) |
8713.10.10 |
|
|
|
(b)Other
Wheel chairs for invalids |
8713.90.10 |
|
|
|
(5) Braille typewriters |
|
|
|
|
(a)
Braille typewriters (electric) |
8469.20.10 |
|
|
|
(b)
Braille typewriters (non-electric) |
8469.30.10 |
|
|
3. |
Aquatic
feed, poultry feed and its supplements & cattle feed, including grass,
hay, etc. but excluding those specifically mentioned in Schedule II |
|
|
|
|
(1) Bran, sharps and other residues,
whether or not in the form of pellets, derived from the sifting, milling or other
working of cereals or of leguminous plants |
|
|
|
|
(a) Maize bran |
2302.10.10 |
|
|
|
(b) Deviled rice bran |
2302.20.10 |
|
|
|
(c) Rice bran raw |
2302.20.20 |
|
|
|
(d) Bran of wheat |
2302.30 |
|
|
|
(e) of other cereals |
2302.40.00 |
|
|
|
(f) of leguminous plants |
2302.50.00 |
|
|
|
(2) Vegetable materials and vegetable
waste, vegetable residues and by-products, whether or not in the form of
pellets of a kind used in animal feeding, not elsewhere specified or included |
2308.00.00 |
|
|
|
(3) Preparations of kind used in animal
feeding |
|
|
|
|
(a) Dog or cat food |
2309.10.10 |
|
|
|
(b) Compounded animal feed |
2309.90.10 |
|
|
|
(c) Concentrates for compound animal feed |
2309.90.20 |
|
|
|
(d) Prawn, shrimp and poultry feed |
2309.90.31 |
|
|
|
(e) Fish meal in powdered form |
2309.90.32 |
|
|
|
(f) Other feeds for fish |
2309.90.39 |
|
|
|
(g) Others |
2309.90.90 |
|
|
|
(4) Hay
and fodder |
1214.90.00 |
|
|
4. |
Beta leaves |
1404.90.40 |
|
|
5. |
Books and periodicals & journals |
|
|
|
|
(1) Books |
|
|
|
|
(a) Printed books meant for reading |
4901.10.10 |
|
|
|
(b)
Dictionaries and encyclopedias and serial instalments thereof |
4901.91.00 |
|
|
|
(c) journals and periodicals |
4902.10.20 |
|
|
|
(2) Children's picture, drawing or
colouring books |
|
|
|
|
(a) Picture books |
4903.00.10 |
|
|
|
(b) Drawing or colouring books |
4903.00.20 |
|
|
6. |
Candle |
3406.00.10 |
|
|
7. |
Cart driven by animals |
8716.80.20 |
|
|
8. |
Charcoal |
|
|
|
|
(1) Wood
charcoal (including shell or nut charcoal),
whether or not agglomerated |
|
|
|
|
(a) Of coconut shell |
4402.00.10 |
|
|
|
(b) Others |
4402.00.90 |
|
|
9. |
Coarse grains other than paddy, rice and wheat |
|
|
|
|
(1) Rye, |
1002.00.90 |
|
|
|
(2) Barley |
1003.00.90 |
|
|
|
(3) Oats |
1004.90 |
|
|
|
(4) Maize (Com) |
1005.90.00 |
|
|
|
(5) Grain sorghum |
1007.00.90 |
|
|
|
(6) Buckwheat |
1008.00.90 |
|
|
|
(7) jawar |
1008.20.19 |
|
|
|
(8) Bajra |
1008.20.29 |
|
|
|
(9) Ragi |
1008.20.39 |
|
|
|
(10) Canary seed |
1008.30.90 |
|
|
|
(11) Other cereals |
1008.90.90 |
|
|
10. |
Condoms and contraceptives |
|
|
|
|
(1) Contraceptive pills |
|
|
|
|
(2) Rubber
contraceptives, male (condoms) |
4014.10.10 |
|
|
|
(3) Rubber
contraceptives, female (diaphragms), such as
cervical caps |
4014.10.20 |
|
|
11. |
Cotton
& silk yarn in hank |
|
|
|
|
(1) Cotton |
|
|
|
|
(a)
Cotton yam (other than sewing thread), containing-850% or
more by weight of cotton, not put up for retail sale |
5205 |
|
|
|
(b)
Cotton yarn (other than sewing thread), containing less than 85% by weight of
cotton, not put up for retail sale |
5206 |
|
|
|
(c)
Cotton yarn (other than sewing thread) put up for retail sale |
5207 |
|
|
|
(2) Silk |
|
|
|
|
(a) Silk
yarn (other than yam spun from silk waste) not put up for retail sale |
5004 |
|
|
|
(b) Yam
spun from silk waste, not put up for retail sale |
5005 |
|
|
|
(c) Silk
yarn and yarn spun from silk waste, put up for retail sale, silk worm gut |
5006 |
|
|
12. |
Charkha, Amber Charkha, Handlooms, Handloom
fabrics and Gandhi Topic |
|
|
|
13. |
Curd, Lussi, butter milk & separated milk |
|
|
|
|
(1) Curd
and fresh (unripened or uncured) cheese,
including whey cheese |
0406.10.00 |
|
|
|
(2) Yogurt |
0403.10.00 |
|
|
|
(3) Butter milk |
0403.90.10 |
|
|
|
(4) Others |
0403.90.90 |
|
|
14. |
Electrical energy |
2716.00.00 |
|
|
15. |
Earthen pot |
6914.90.00 |
|
|
16. |
Fresh milk and pasteurised milk |
|
|
|
|
(1) Milk
and cream, not concentrated nor containing added sugar or other sweetening
matter |
0401 |
|
|
|
(2) Milk
and cream, concentrated not containing added sugar or other sweetening matter |
0402.91.90 |
|
|
|
(3) Other whole milk |
0402.99.10 |
|
|
17. |
Fresh
plants, saplings and fresh flowers |
|
|
|
|
(1) Bulbs, tubers, tuberous roots, corms,
crowns and rhizomes, dormant, in growth
or in flower; chicory plants and roots other than roots of heading No.1212 |
|
|
|
|
(a)
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant |
0601.10.00 |
|
|
|
(b)
Bulbs, horticultural |
0601.20.10 |
|
|
|
(c)
Chicory |
|
|
|
|
(i) Chicory plants |
0601.20.21 |
|
|
|
(ii) Chicory roots |
0601.20.22 |
|
|
|
(ii) Others |
0601.20.90 |
|
|
|
(2) Other live plants (including their
roots), cuttings and slips; mushroom
spawn |
|
|
|
|
(a)
Enrooted cuttings and slips |
0602.10.00 |
|
|
|
(b)
Edible fruit or nut trees, grafted or not |
0602.20.10 |
|
|
|
(c)
Cactus |
0602.20.20 |
|
|
|
(d)
Rhododendrons and azaleas, grafted or not |
0602.30.00 |
|
|
|
(e)
Roses, grafted or not |
0602.40.00 |
|
|
|
(f)
Mushroom spawn |
0602.90,10 |
|
|
|
(g)Flowering
plants (excluding roses and rhododendrons) |
0602.90.20 |
|
|
|
(h) Tissue culture plant (i) Others (3) Fresh flowers and flower buds of a kind suitable
for bouquets or for ornamental purposes, fresh |
0602.90.30 0602.90.90 0603.10.00 |
|
|
18. |
Fishnet & Fishnet fabrics |
|
|
|
|
(1) Made up fishing nets
of nylon |
5608.11.10 |
|
|
19. |
Fresh vegetables & fruits |
|
|
|
(1) Potatoes, fresh or
chilled |
0701.90.00 |
|
|
(2) Tomatoes, fresh or
chilled |
0702.00.00 |
|
|
(3) Onions,
shallots, leeks and other alliaceous vegetables, fresh or Chilled |
|
|
|
(a) Onions |
0703.10.10 |
|
|
(b) Shallots |
0703.10.20 |
|
|
(c) Leeks and other alliaceous vegetables |
0703.90.00 |
|
|
(4) Cabbages,
cauliflowers, kohlrabi, kale and similar edible
basics, fresh or chilled |
|
|
|
(a) Cauliflowers and headed broccoli |
0704.10.00 |
|
|
(b) Brussels sprouts |
0704.20.00 |
|
|
(c) Others |
0704.90.00 |
|
|
(5) Lettuce
(lactuca sativa) and chicory, fresh or chilled |
|
|
|
(a) Cabbage lettuce (head lettuce) |
0705.11.00 |
|
|
(b) Other lettuce |
0705.19.00 |
|
|
(c) Whitlow chicory |
0705.21.00 |
|
|
(d) Other chicory |
0705.29.00 |
|
|
(6) Carrots,
turnips, salad beetroot, salsify, celeriac, radishes and similar edible
roots, fresh or chilled |
|
|
|
(a) Carrots and turnips |
0706.10.00 |
|
|
(b) Horse radish |
0706.90.10 |
|
|
(c) Other radish |
0706.90.20 |
|
|
(d) Salad beetroot |
0706.90.30 |
|
|
(e) Other |
0706.90.90 |
|
|
(7) Cucumbers or
gherkins, fresh or chilled |
0707.00.00 |
|
|
(8) Leguminous
vegetables, shelled or unshelled, fresh or chilled |
|
|
|
(a) Peas |
0708.10.00 |
|
|
(b) Beans |
0708.20.00 |
|
|
(c) Other leguminous vegetables |
0708.90.00 |
|
|
(9) Manioc (cassava),
fresh or chilled |
0714.10.00 |
|
|
(10) Sweet potatoes, fresh
or chilled |
0714.20.00 |
|
|
(11) Other vegetables, fresh
or chilled |
|
|
|
(a) Globe artichokes |
0709.10.00 |
|
|
(b) Asparagus |
0709.20.00 |
|
|
(c) Aborigines (egg‑plants) |
0709.30.00 |
|
|
(d) Celery other than celeriac |
0709.40.00 |
|
|
(e) Mushrooms of the genus Agarics |
0709.51.00 |
|
|
(f) Other mushrooms |
0709.59.00 |
|
|
(g) Truffles |
0709.52.00 |
|
|
(h) Green chilly |
0709.60.10 |
|
|
(i) Other capsicum |
0709.60.90 |
|
|
(j) Spinach and Orache spinach |
0709.70.00 |
|
|
(k) Olives |
0709.90.10 |
|
|
(l) Curry banana |
0709.90.20 |
|
|
(m) Pumpkins |
0709.90.30 |
|
|
(12) Bananas, including plantains |
0803.00.00 |
|
|
(13) Figs |
0804.20.10 |
|
|
(14) Pineapples |
0804.30.00 |
|
|
(15) Avocados |
0804.40.00 |
|
|
(16) Guavas |
080450.10 |
|
|
(17) Mangoes |
0804.50.20 |
|
|
(18) Oranges |
0805.10.00 |
|
|
(19) Mandarins (including tangerines and
Satsuma’s) Clemencies,
wildings and similar citrus hybrids |
0805.20.00 |
|
|
(20) Grape fruit |
0805.40.00 |
|
|
(21) Lemon and limes |
0805.50.00 |
|
|
(22) Grapes |
0806.10.00 |
|
|
(23) Watermelons |
0807.11.00 |
|
|
(24) Other melons |
0807.19.00 |
|
|
(25) Papaws (papayas) |
0807.20.00 |
|
|
(26) Apples |
0808.10.00 |
|
|
(27) Pears and quinces |
0808.20.00 |
|
|
(28) Apricots |
0809.10.00 |
|
|
(29) Cherries |
0809.20.00 |
|
|
(30) Peaches including
nectarines |
0809.30.00 |
|
|
(31) Plums and sloes |
0809.40.00 |
|
|
(32) Strawberries |
0810.10.00 |
|
|
(33) Raspberries,
blackberries, mulberries and loganberries |
0810.20.00 |
|
|
(34) Black,
white or red currants and gooseberries |
0810.30.00 |
|
|
(35) Cranberries,
bilberries and other fruits of the genus vaccine |
0810.40.00 |
|
|
(36) Kiwifruit |
0810.50.00 |
|
|
(37) Durians |
0810.60.00 |
|
|
(38) Pomegranates |
0810.90.10 |
|
|
(39) Sapota (chico) |
0810.90.30 |
|
|
(40) Custard apple (ata) |
0810.90.40 |
|
|
(41) Bore |
0810.90.50 |
|
|
(42) Lichi |
0810.90.60 |
|
20. |
Garlic and green ginger |
|
|
|
(1) Garlic |
|
|
|
(a) fresh |
0703.20,00 |
|
|
(b) dried |
0712.90.40 |
|
|
(2) Ginger, fresh |
0910.10.10 |
|
21. |
Glass Bangles |
7018.10.10 |
|
22. |
Green and soaked coconut husk, coconut fiber,
coir and coir products other than rubberised |
|
|
|
(1) Green coconut husk |
|
|
|
(2) Soaked coconut husk |
|
|
|
(3) Raw, coir bristle fiber |
5305.11.10 |
|
|
(4) Raw, mattress fiber |
5305.11.20 |
|
|
(5) Coir yarn |
|
|
|
(6) Coir
products other than rubberised coir products |
|
|
23. |
Handmade safety matches |
|
|
24. |
Human Blood and blood plasma |
|
|
|
(1) Human blood |
3002.90.10 |
|
|
(2) Blood plasma |
3002.10 |
|
25. |
Indigenous handmade musical instruments |
|
|
|
(1) Harmoniums |
9203.00.10 |
|
|
(2) Flutes |
9205.90.10 |
|
|
(3) Drums |
9206.00.00 |
|
26. |
Kumkum, Bindi, Alta and Snider |
3304.99.40 |
|
27. |
Life Saving medicine |
|
|
|
(1) Vaccines of human
medicine |
|
|
|
(i) Single Vaccine |
|
|
|
(a) For Cholera and typhoid |
3002.20.11 |
|
|
(b) For hepatitis |
3002.20.12 |
|
|
(c) for tetanus |
3002.20.13 |
|
|
(d) for polio |
3002.20.14 |
|
|
(e) for tuberculosis |
3002.20.15 |
|
|
(f) for rabies |
3002.20.16 |
|
|
(g) for Japanese Encephalitis |
3002.20.17 |
|
|
(h) for whooping cough (pertusis) |
3002.20.18 |
|
|
(i) Others |
3002.20.19 |
|
|
(ii) Mixed Vaccines |
|
|
|
(a) for diphtheria, pertutis and tetanus(DPT) |
3002.20.21 |
|
|
(b) for diphtheria and tetanus 1 |
3002.20.22 |
|
|
(c) for measles, mumps and rubella(MMR) |
3002.20.23 |
|
|
(d) for
typhoid-para typhoid (TAB) or typhoid para typhoid cholera (TABC) |
3002.20.24 |
|
|
(e)
Others |
3002.20.29 |
|
|
(2) Vaccines for veterinary medicine |
3002.30.00 |
|
|
(3)
Animal blood prepared for therapeutic, prophylactic or diagnostic uses |
3002.90.20 |
|
|
(4) Cultures of micro organisms(excluding
yeast) |
3002.90.30 |
|
|
(5) Toxins |
3002.90.40 |
|
|
(6) Anti sera |
|
|
|
(a) for diphtheria |
3002.10.11 |
|
|
(b) for tetanus |
3002.10.12 |
|
|
(c) for rabies |
3002.10.13 |
|
|
(d) for snake venom |
3002.10.14 |
|
|
(e) Others |
3002.10.15 |
|
|
(7) Hemoglobin
blood globulins and serum globulins |
3002.10.20 |
|
|
(8) Insulin Injection |
3002.31.10 |
|
|
(9) Cyclosporine |
|
|
28. |
Meat, fish,
prawn and other aquatic products when not cured or frozen, eggs and livestock
other than poultry and animal hair |
|
|
|
(1) Meat of bovine animals, fresh and chilled |
|
|
|
(a) Carcasses and
half‑carcasses |
0201.10.00 |
|
|
(b) Other cuts with
bone in |
0201.20.00 |
|
|
(c) Boneless |
0202.30.00 |
|
|
(2) Meat of swine, fresh or chilled |
|
|
|
(a)
Carcasses and half‑carcasses |
0203.11.00 |
|
|
(b)
Hams, shoulders and cuts thereof with bone in |
0203.12.00 |
|
|
(c)
Others |
0203.19.00 |
|
|
(3) Meat of sheep or goats, fresh or dilled |
|
|
|
(a)Carcasses and half‑carcasses of lamb, fresh or chilled |
0204.10.00 |
|
|
(b)Other meat of
sheep, fresh or chilled |
|
|
|
(i)Carcasses or
half‑carcasses |
0204.21.00 |
|
|
(ii)Other cuts with
bone in |
0204.22.00 |
|
|
(iii)Boneless |
0204.23.00 |
|
|
(4)Meat
of horses, asses, mules or hinnies, fresh or chilled |
0205.00.00 |
|
|
(5) Edible offal of |
|
|
|
(a)
Bovine animals, fresh or chilled |
0206.10.00 |
|
|
(b) Swine, fresh or chilled |
0206.30.00 |
|
|
(c) Sheep or goats, fresh or chilled |
0206.80.10 |
|
|
(d)
Others |
0206.80.90 |
|
|
(6) Other meat and edible meat offal,
fresh or ch |
|
|
|
(a) of rabbits or hares |
0208.10.00 |
|
|
(b) frog's legs |
0208.20.00 |
|
|
(c) primates |
0208.30.00 |
|
|
(d) whales,
dolphins and porpoises; of manatees and dugongs |
0208.40.00 |
|
|
(e) reptiles (inducting snakes and
turtles) |
0208.50.00 |
|
|
(f) Others |
|
|
|
(i) of wild animals |
0208.90.10 |
|
|
(ii) other |
0208.90.90 |
|
|
(7) Live fish |
|
|
|
(a) Ornamental fish |
0301.10.00 |
|
|
(b) Trout |
0301.91.00 |
|
|
(c) Eels |
0301.92.00 |
|
|
(d) Carp |
0301.93.00 |
|
|
(e) Others |
0301.99.00 |
|
|
(8) Fish, fresh or chilled, excluding
fish fillets and other fish meat of heading 0304 |
0302 |
|
|
(9) Fish fillets and other fish meat (whether or not
minced), fresh or chilled |
0304.10.00 |
|
|
(10) Crustaceans, whether
in shell or not, live, fresh or chilled |
|
|
|
(a) Rock lobster and other sea
craw fish |
0306.21.00 |
|
|
(b) Lobsters |
0306.22.00 |
|
|
(c) Shrimps and prawns |
0306.23.90 |
|
|
(d) Crabs |
0306.24.00 |
|
|
(11) Mollusk’s whether, in shell or
not, live, fresh or chilled |
|
|
|
(a)
Oysters |
0307.10.00 |
|
|
(b)
Scallops, including queen scallops |
0307.21.00 |
|
|
(c)
Mussels |
0307.31,00 |
|
|
(d)
Clams, clam meat |
0307.39.10 |
|
|
(e)
Cattle fish |
0307.41.10 |
|
|
(f)
Squid |
0307.41.20 |
|
|
(g)
Octopus |
0307.51.00 |
|
|
(h)
Snails other sea snails |
0307.60.00 |
|
|
(i)
Others |
0307.91.00 |
|
|
(12) Eggs |
|
|
|
(a) of the species gallous
domestics and ducks for hatching |
0407.00.10 |
|
|
(b) Eggs of the species gallous
and ducks other than for
hatching |
0407.00.20 |
|
|
(c)
other |
0407.00.90 |
|
|
(13) Live stock |
|
|
|
(a) Horses, asses, mules and hinnies |
0101 |
|
|
(b)
Bovine animals |
0102 |
|
|
(c)
Swine |
0103 |
|
|
(d)
Sheep and goats |
0104 |
|
|
(e) Other (excluding poultry) |
0106 |
|
|
(14)
Animal Hair |
|
|
|
(a)Pigs',
hogs' or boars' bristles and hair; badger hair and other brush making hair,
was of such bristles or hair |
0502 |
|
|
(b)
Horse hair and horse hair waste whether
or not put up as a layer with or without supporting material |
0503.00.00 |
|
|
(c) Fine
or coarse animal hair, not carded or combed |
5102 |
|
29. |
National Flag |
6307.90.90 |
|
30. |
Non-judicial stamp paper sold by Govt.
Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee
note and cheques |
|
|
|
(1) Unused
postage, revenue or similar stamps of current or new issue in the country in
which they have, or will have a recognised face value |
4907.00.10 |
|
|
(2) Bank notes |
4907.00.20 |
|
|
(3) Others |
4907.00.90 |
|
31. |
Organic manure |
|
|
|
(1) Animal or vegetable
fertiliser |
|
|
|
(a) Guano |
3101.00.10 |
|
|
(aa) Wood ash, green
manure, Compost, neem cake and crushed neems fruit |
3101.00.10 |
|
|
(ab) Others |
3101.00.10 |
|
|
(b) Animal dung |
3101.00.91 |
|
|
(c) Animal excreta |
3101.00.92 |
|
|
(d) Fish manure,
Poultry manure |
3101.00.99 |
|
|
(e) Others |
3101.00.99 |
|
32. |
Presidium by religious institutions |
|
|
33. |
Pulpaya, Thazhapaya |
4601.20.20 |
|
34. |
Raw wool |
|
|
|
(1) Greasy, including
fleece-washed wool |
|
|
|
(a) Shorn wool |
5101.11.00 |
|
|
(b) Others |
5101.19.00 |
|
|
(2) Degreased, not
carbonised |
|
|
|
(a) Shorn wool |
5101.21.00 |
|
|
(b) Others |
5101.29.00 |
|
|
(3) Carbonised |
5101.30.00 |
|
35, |
Semen including frozen semen |
|
|
|
(1) Bovine semen |
0511.10.00 |
|
|
(2) Frozen semen, other
than bovine |
0511.99.91 |
|
36. |
Slate and slate pencils |
|
|
|
(1) Slates
and boards, with writing or drawing surfaces |
9610.00.00 |
|
|
(2) Slate pencils |
9609.90.10 |
|
37. |
Silk worm laying, cocoon & raw silk. |
|
|
|
(1) Silk worm cocoons
suitable for reeling |
5001.00.00 |
|
|
(2) Raw Silk (not thrown) |
|
|
|
(a) Mulberry raw
silk |
5002.00.10 |
|
|
(b) Mulberry dupion
silk |
5002.00.20 |
|
|
(c) Non-mulberry
silk |
5002-00.30 |
|
38. |
Smokeless Country oven |
|
|
39. |
Sugar and Khandasari |
1701.11 |
|
40 |
Tender green coconut |
0801.19 |
|
41, |
Textiles fabric |
|
|
|
(1) Silk fabrics |
5007 |
|
|
(2) Wool |
|
|
|
(a)
Woven fabrics of carded wool or of carded
fine animal hair |
5111 |
|
|
(b)
Woven fabrics of combed wool or of combed
fine animal hair |
5112 |
|
|
(c)
Woven fabrics of coarse animal hair or of horse hair |
5113 |
|
|
(3) Cotton |
|
|
|
(a)
Woven fabrics of cotton containing 85% or more
by weight of cotton weighing
not more than 200gm/m2 |
5208 |
|
|
(b)
Woven fabrics of cotton containing 85% or more
by weight of cotton weighing
more than 200gm/m2 |
5209 |
|
|
(c)
Woven fabrics of cotton containing less than 85%
by weight of cotton, mixed mainly or solely with
man made fibers, weighing not more than 200gm/m2 |
5210 |
|
|
(d)
Woven fabrics of cotton containing less than 85%
by weight of cotton, mixed mainly or solely with man made fibres, weighing more than 200gm/m2 |
5211 |
|
|
(e) Other woven
fabrics of cotton |
5212 |
|
|
(4) Man-made filaments |
|
|
|
(a)
Woven fabrics of synthetic filament yam,
including woven fabrics
obtained from materials of heading
5404 |
5407 |
|
|
(b)
Woven fabrics of artificial filament yam, including
woven fabrics obtained from materials of heading
5405 |
5408 |
|
|
(5) Man-made Staple
Fibres |
|
|
|
(a)
Woven fabrics of synthetic staple fibres, containing
85% or more by weight of synthetic staple
fibres |
5512 |
|
|
(b)
Woven fabrics of synthetic staple fibres, containing
less than85% by weight of such fibres mixed
mainly or solely with cotton of a weight not exceeding
170 m2 |
5513 |
|
|
(c)
Woven fabrics of synthetic staple fibres, containing
less than85% by weight of such fibres mixed
mainly or solely with cotton of a weight exceeding
170 m2 |
5514 |
|
|
(d)
Other woven fabrics of synthetic staple fibres |
5515 |
|
|
(e) Woven fabrics of
artificial staple fibres |
5516 |
|
|
(6) Special
Woven fabrics; Tufted textile fabrics; Lace, Tapestries, Trimmings; Embroidery |
|
|
|
(a) Woven
pile fabrics and chenille fabrics other than heading no. 5802 or 5806 |
5801 |
|
|
(b) Terry toweling and similar woven terry
fabrics other than narrow fabrics of heading number 5806; tufted textile fabrics other than heading number 5703 |
5802 |
|
|
(c)
Gauze other than narrow fabrics of heading 5806 |
5803 |
|
|
(d) Tallies and other net fabrics not
including woven, knitted or crocheted
fabrics; lace in the piece, in
strips or in motifs, other than fabrics of heading 6002 to 6006 |
5804 |
|
|
(e) Hand woven tapestries of the type
goblins, Flanders, anbusson, beavers and the like and needle worked
tapestries (for example petit point, cross stitch), whether or not made up |
5805 |
|
|
(f) Narrow
wovens fabrics other than goods heading 5807; narrow fabrics consisting warp without weft assembled by means of an
adhesive (bolducs) |
5807 |
|
|
(i) Woven fabrics or metal thread and
woven fabrics of |
|
|
|
(j)
Quilted textile product in the piece, composed of one or more layers of
textile materials assembled with padding by stitching or otherwise, other
than embroidery of heading 5810 |
5811 |
|
|
(7) Knitted or chrocheted fabrics |
|
|
|
(a) Pile fabrics, including' long pile'
fabrics and terry fabrics, knitted or
crocheted |
6001 |
|
|
(b) Knitted or crocheted fabrics of a
width not exceeding 30 cm,
containing by weight 5% or more of
elasto metric yam of rubber thread, other than those of heading 6001 |
6002 |
|
|
(c) knitted or chrocheted fabrics of a width
not exceeding 30 cm, other than those of heading 6001 or 6002 |
6003 |
|
|
(d) knitted of chrocheted fabrics of a
width exceeding 30 cm, containing by weight 5% or more of elasto metric yarn or rubber thread, other than those of
heading 6001 |
6004 |
|
|
(e) Wrap
knitt fabrics (including those made on
gallon knitting
machines), other than those of headings 6001
to 6004 |
6005 |
|
|
(f) Other knitted or
chrocheted fabrics |
6006 |
|
42. |
Tobacco |
|
|
|
(1) Unmanufactured
tobacco; tobacco refuse |
2401 |
|
|
(2) Smoking
tobacco, whether or not containing tobacco
substitutes in any proportion |
2403.10 |
|
|
(3) "Homogenised"
or "reconstituted" tobacco |
2403-91-00 |
|
|
(4) Others |
2403.99.90 |
|
43. |
Toddy, Neera |
2206.00.00 |
|
44. |
Unbranded bread |
|
|
45. |
Unprocessed and unbranded salt |
|
|
|
(1) Rock salt |
2501.00.20 |
|
|
(2) Others |
2501.00.90 |
|
46. |
Water other than aerated, mineral, distilled,
medicinal, ionic, battery, de-mineralised and water sold in sealed container |
2201.90 |
|
47. |
Printed forms of court and P.S.C applications. |
|
|
48. |
Rice issued from Central/State Governments
depots for sale by authorised ration dealers |
|
|
49. |
Products notified by the Khadi and Village
Industries Commission, at the point of sale by the manufacturing unit whose
annual turnover does not exceed twenty five lakhs. |
|
|
|
(1) Handmade
matches, fireworks and agarbathies |
|
|
|
(2) Handmade soaps |
|
|
|
(3) Tanned
of hides and skins and ancillary industries
connected with the same |
|
|
|
(4) Handmade leather
goods |
|
|
|
(5) Handmade paper |
|
|
|
(6) Cane gur and
khandsary |
|
|
|
(7) Manure
and methane gas from cowdung and other waste
products |
|
|
|
(8) lame products |
|
|
|
(9) Shellac |
|
|
|
(10) Manufacture
of vegetable and fruit products |
|
|
|
(11) Bamboo and cane goods |
|
|
|
(12) Products
of black smithy other than furniture |
|
|
|
(13) Carpentry
other than manufacture of furniture |
|
|
|
(14) Fibre products other
than coir |
|
|
|
(15) Household utensils in
aluminium |
|
|
|
(16) Maize and ragi
products |
|
|
|
(17) Dipped
rubber latex products such as rubber band,
gloves and Balloon |
|
|
|
(18) Palm products |
|
|
|
(19) Pottery |
|
|
|
(20) Honey |
|
|
|
(21) Ghani oil |
|
|
50. |
Products of Kdumbasree units whose annual
turnover does not exceed twenty five lakhs |
|
GOODS IN RESPECT OF WHICH TAX IS LEVIABLE AT ALL
POINTS OF SALE AT THE RATE OF 1% UNDER SUB‑SECTION (1) OF SECTION 6
|
Sl. No. |
Description
of Goods |
HSN Code |
|
|
(2) |
(3) |
|
1 |
Gold, Platinum and Silver Ornaments (New and Old) |
|
|
|
(1) Silver jewellery with
filigree work |
7113.11.10 |
|
|
(2) Silver jewellery
studded with gems |
7113.11.20 |
|
|
(3) Other articles of
silver jewellery |
7113.11.30 |
|
|
(4) Gold jewellery,
unstudded |
7113.19.10 |
|
|
(5) Gold jewellery, set
with pearls |
7113.19.20 |
|
|
(6) Gold jewellery set
with diamonds |
7113.19.30 |
|
|
(7) Gold
jewellery set with other precious and semiprecious
stones |
7113.19.40 |
|
|
(8) Platinum jewellery,
unstudied |
7113.19.50 |
|
2. |
Precious Stones |
|
|
|
(1) Diamond |
7102 |
|
|
(2) Emerald |
7103.10.11 |
|
|
(3) Ruby and Sapphire |
7103.10.12 |
|
|
(4) Other |
7103.10.90 |
|
3. |
Bullions |
|
|
|
(1) Silver |
|
|
|
(a) unwrought |
7106.91.00 |
|
|
(b) semi
manufactured |
7106.92 |
|
|
(2) Gold |
|
|
|
(a) unwrought |
7108.12.00 |
|
|
(b)
Semi-manufactured |
7108.13.00 |
|
|
(3) Platinum |
|
|
|
(a) unwrought |
7110.11.10 |
|
|
(b) others |
7110.19.00 |
|
4. |
(1) Paddy |
1006.10.00 |
|
|
(2) Rice |
1006 |
|
|
(3) Wheat |
1001 |
GOODS IN RESPECT OF WHICH TAX IS LEVIABLE AT THE RATE
OF 4% UNDER SUB‑SECTION (1) OF SECTION 6
|
Sl. No. |
Description
of Goods |
HSN Code |
|
(1) |
(2) |
(3) |
|
1. |
Agricultural implements not operated manually
or not driven by animal |
8432 |
|
2. |
All equipments for communications such as,
private branch exchange (PBX) and Elect. Private Automatic Branch Exch.
(EPABX) |
8517.30.00 |
|
3. |
All intangible goods like copyright, patent,
REP license etc. |
|
|
|
(1) Copyright |
|
|
|
(2) Patent |
|
|
|
(3) REP. License. DEPB
license and like |
|
|
4. |
All kinds of bricks including brickbats,
jhama, Fly ash bricks, Refractory bricks, asphalted roofing, earthern tiles |
|
|
|
(1) Fly ash bricks |
6815.99.10 |
|
|
(2) Refractory bricks |
6902 |
|
|
(3) Asphalted roofing |
6807 |
|
|
(4) Cement bricks |
6810.11.10 |
|
|
(5) Others |
6901-00.90 |
|
5. |
All types of yam other than cotton & silk
yarn in hank & sewing thread |
|
|
|
(1) Yam of carded wool |
5106 |
|
|
(2) Yam of combed wool |
5107 |
|
|
(3) Yam
of fine animal hair (carded or combed) |
5108 |
|
|
(4) Yam of wool or fine
animal hair |
5109 |
|
|
(5) Yam of coarse animal hair or horse hair (including gimped horse hair yarn) |
5110 |
|
|
(6) Flax yam |
5306 |
|
|
(7) Yam
of jute or of other textile bast fibres of heading No. 5303 |
5307 |
|
|
(8) Yarn
of other vegetable textile fibres; paper yam |
5308 |
|
|
(9) Yam
(other than sewing thread)of synthetic staple fibres |
5509 |
|
|
(10) Yam
(other than sewing thread) of artificial staple fibres |
5510 |
|
|
(11) Yam
(other than sewing thread) of man made staple fibres |
5511 |
|
|
(12) Synthetic
filament yarn other than sewing thread |
5402 |
|
|
(13) Man
made filament yam (other than sewing thread) |
5406 |
|
|
(14) Artificial
filament yarn other than sewing thread |
5403 |
|
|
(15) Textile yarn |
5604 |
|
|
(16) Metalised yarn whether
or not gimped |
5605 |
|
|
(17) Gimped yarn and strip |
5606 |
|
6. |
Aluminium utensils and enameled utensils |
|
|
|
(1) Aluminium utensils |
7615.19 |
|
|
(2) Enameled utensils. |
|
|
|
(a) of cast iron |
7323.92.00 |
|
|
(b) of stainless
steel |
7323.93 |
|
|
(c) of iron (other
than cast iron) or steel |
7323.94 |
|
7. |
Arecanut powder and betel nut |
|
|
|
(1) Arecanut powder |
0802.90.13 |
|
|
(2) Betel Nut |
0802.90
.11 |
|
8. |
Bamboo |
1401.10.00 |
|
9. |
Bearings |
|
|
|
|
(1) Ball bearings |
8482.10 |
|
|
|
(2) Tapered
roller bearings including cone and
tapered roller assemblies |
8482.20 |
|
|
|
(3) Spherical roller
bearings |
8482.30.00 |
|
|
|
(4) Needle roller
bearings |
8482.40.00 |
|
|
|
(5) Other cylindrical
roller bearings |
8482.50 |
|
|
|
(6) Other,
including combined ball or roller bearings |
8482.80.00 |
|
|
10. |
Beedi leaves |
1404.90.10 |
|
|
11. |
Beltings of all varieties and descriptions |
|
|
|
|
(1) Conveyor
or transmission belts or belting of vulcanised
rubber |
4010 |
|
|
|
(2) Leather belting for
machinery |
4204.00.40 |
|
|
|
(3) Transmission
or conveyor belts or belting, of textile machinery,
whether or not impregnated, coated, covered
or laminated with plastics or reinforced with metal or other material |
5910 |
|
|
|
(4) PVC belt conveyor |
3926.90.10 |
|
|
12. |
Bicycles, tricycles, cycle rickshaws and parts |
|
|
|
|
(1) Bicycles |
8712.00.10 |
|
|
|
(2) Tricycles, cycle
rickshaws |
8712.00.90 |
|
|
|
(3) Parts |
8714 |
|
|
13. |
Bone meal |
0506.90 |
|
|
14. |
Branded bread |
|
|
|
|
(1) Crisp bread |
1905.10.00 |
|
|
|
(2) Ginger bread and the
like |
1905.20.00 |
|
|
15. |
Bulk drugs |
|
|
|
|
(1) Keytones;
and Quinones whether or not with other oxygen
function, and their halogenated, sulfonated, nitrated
or nitrosated derivatives |
2914 |
|
|
|
(2) Oxygen-function amino
compounds |
2922 |
|
|
|
(3) Organic
derivatives of hydrazine or of hydroxylamine |
2928 |
|
|
|
(4) Other
organo-inorganic compounds |
2931 |
|
|
|
(5) Heterocyclic
compounds with oxygen hetero-atom (s) only |
2932 |
|
|
|
(6) Heterocyclic
compounds with nitrogen hetero-atom (s) only |
2933 |
|
|
|
(7) Nucleic
acids and their salts whether or not chemically
defined other heater cyclic compounds |
2934 |
|
|
|
(8) Sulphonamides |
2935 |
|
|
16. |
Castings |
|
|
|
|
(1) Pig
iron and spiegeleisen in pigs, blocks or other primary forms |
7201 |
|
|
|
(2) Tube
or pipe fittings (e.g. couplings, elbows, sleeves, of iron or steel) |
7307 |
|
|
|
(3) Table,
kitchen or other household articles and parts thereof of iron or steel; iron or steel wool; pot scourers and scouring or polishing
pads, gloves and the like,
of iron or steel |
7323 |
|
|
17. |
Centrifugal and monoblock and submersible pumps and parts |
|
|
|
|
(1) Centrifugal
and monoblock and submersible pumps |
8413 |
|
|
|
(2) Parts |
8413.91 |
|
|
18. |
Clay including fireclay |
|
|
|
|
(1) Kaolin
and other kaolin clays, whether or not claimed |
2507 |
|
|
|
(2)(a)
Other clays (not including expanded clays of heading 6806), and alusite, kyanite and sillimanite, whether or
not claimed; Mullet,
Chamotte or dines earths |
2508 |
|
|
|
(b) Fire clay |
2508.3 |
|
|
19. |
Coal |
|
|
|
|
(a) Anthracite |
2701.11.00 |
|
|
|
(b) Bituminous coal |
2701.12.00 |
|
|
|
(c) Coking coal |
2701.19.10 |
|
|
|
(d) Steam coal |
2701.19.20 |
|
|
|
(e) Anthracite agglomerated |
2701.20.10 |
|
|
|
Other |
2701.20.90 |
|
|
20. |
Coffee beans and seeds, cocoa pod, green tea leaf and chicory |
|
|
|
|
(1) Coffee beans and coffee sec |
0901 |
|
|
|
(2) Cocoa pod |
1801 |
|
|
|
(3) Green tea leaf (not fermented) |
0902.10 |
|
|
|
(4) Manufactured Tea |
902.2 |
|
|
|
(5) Chicory |
|
|
|
|
(a) Witloof chicory (b) Other chicory |
0705.21.00 0705.29.00 |
|
|
21. |
Chemical fertilizers, pesticides, weedicides,
insecticides other than those specifically included in the First Schedule. |
|
|
|
(1) Animal or vegetable fertilisers whether or
not mixed together or chemically treated; Fertilisers produced by the mixing or chemical treatment of
animal or vegetable products |
3101 |
|
|
(2) Mineral
or chemical fertilisers, nitrogenous |
3102 |
|
|
(3) Mineral
or chemical fertilisers, phosphatic |
3103 |
|
|
(4) Mineral or chemical fertilisers, potassic |
3104 |
|
|
(5) Mineral
or chemical fertilisers containing two or three of the fertilising elements
nitrogen, phosphorus and potassium; |
|
|
|
Other fertilisers |
3105 |
|
|
(6) Pesticides |
3808.90.10 |
|
|
(7) Weedicides |
3808.30.50 |
|
|
(8) Insecticides |
3808.10,00 |
|
22. |
Cotton and cotton waste |
|
|
|
(1) Cotton |
5201 |
|
|
(2) Cotton waste |
5202 |
|
23. |
Crucibles |
6903.20.10 |
|
24. |
Dates |
0804.10.10 |
|
25. |
Drugs and medicines including Ayurvedic,
Unani and Homoeopathic medicine but excluding those specifically mentioned in
First Schedule |
|
|
|
(1) Glands
and other organs for organo therapeutic uses, dried, whether or not powdered, extracts of glands or other
organs or of their secretions fororgano therapeutic uses, haparin and its
salts, other human or animal substances prepared for therapeutic or prophylactic
uses, not elsewhere specified or included |
3001 |
|
|
(2) Animal
blood prepared for therapeutic, prophylactic or diagnostic use, anitsera and
other blood fractions and modified immuno-logical products, whether or not
obtained by means or biotechnological processes, vaccines, toxins, cultures of
micro organisms (excluding yeast) and similar products |
3002 |
|
|
(3) Medicaments
(excluding goods of headings nos. 3002, 3005 or3006) consisting of two or
more constituents which have been mixed together for therapeutic or
prophylactic uses, not put up in measured doses or in forms or pickings for
retail sale |
3003 |
|
|
(4) Medicaments
(excluding goods of heading nos. 3002, 3005 or3006) consisting of mixed or
unmixed products for therapeutic or prophylactic uses, put up in measured
doses (including those in the form of transferal administration systems) or
in forms or pickings for retail sale |
3004 |
|
|
(5) Wadding
gauze, bandages, and similar articles
(for example dressings, adhesive plasters, poultices) impregnated or coated
with pharmaceutical substances or put up in forms or packings for retail sale
for medical, surgical, dental or veterinary purposes |
3005 |
|
|
(6) other pharmaceutical
goods |
3006 |
|
26. |
Electrodes |
8311.10.00 |
|
27. |
Embroidery or zari articles, that is to say,
-imi, zari, kasab, saima dabka, chumki, gota sitara, naqsi, kora, glass bead,
badia |
|
|
|
Embroidery in the piece, In strips or in motifs |
|
|
|
(1) Embroidery without
visible ground |
5810.10.00 |
|
|
(2) Other embroidery of
cotton |
5810.91.00 |
|
|
(3) Embroidery of man
made fibres |
5810.92 |
|
|
(a) Embroidered
badges, motifs and the like |
5810.92.10 |
|
|
(b) Other
embroidered articles |
5810.92.90 |
|
|
(4) Embroidery of other
textile materials |
5810.99.00 |
|
|
(5) Zari goods |
99.91.50 |
|
28, |
Environment friendly recycled products as may
be notified by Government from time to time |
|
|
29. |
Exercise book, graph book and laboratory note
book |
|
|
|
(1) Exercise book |
4820.20.00 |
|
|
(2) Graph book,
Laboratory Note book |
4820,90.90 |
|
30. |
Ferrous and non-ferrous metals and alloys;
non-metals such as aluminum, copper, zinc and extrusions of those |
|
|
|
(1) Fig
iron and spieleleisen in pigs, blocks or other primary forms |
7201 |
|
|
(2) ferroalloys: Felt
manganese |
7202 |
|
|
(3) ferrous
products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar
forms; iron having a minimum purity by weight of 99.94 percent, in slumps,
pellets or similar forms: |
7203 |
|
|
(4) Ferrous
waste and scrap; remitting scrap ingots of iron or steel |
7204 |
|
|
(5) Granules
and powders, of pig iron, spiegeleisen, iron or steel |
7205 |
|
|
(6)
Iron and non‑alloy steel in
ingots or other primary forms (excluding iron of heading 7203) |
7206 |
|
|
(7)
Semi finished products of iron or
non‑alloy steel: Containing by weight less than 0.25 per cent of carbon
|
7207 |
|
|
(8)
Flat‑rolled products of
iron or non‑alloy steel, of a width of 600 mm (23.6 inches) or more, hot‑rolled,
not clad, plated or coated: |
7208 |
|
|
(9)
Flat‑rolled products of
iron or non‑alloy steel, of a width of 600mm (23.6 inches) or more, cold‑rolled,
(cold reduced), not clad, plated or coated: In coils, not further worked than
cold‑rolled (cold reduced): |
7209 |
|
|
(10)
Flat‑rolled products of iron
or non‑alloy steel, of a width of 600mm (23.6 inches) or more, clad,
plated or coated: Plated or coated with tin: |
7210.00 |
|
|
(11)
Flat‑rolled products of iron
or non‑alloy steel, of a width of less than 600mm (23.6 inches) not
clad, plated or coated: Not further worked than hot‑rolled: |
7211 |
|
|
(12)
Flat‑rolled products of iron
or non‑alloy steel, of a width of less than 600mm (23.6 inches), clad,
plated or coated: |
7212 |
|
|
(13) Bars and rods, hot‑rolled, in
irregularly wound coils, of iron or non‑alloy steel; |
7213 |
|
|
(14)
Other bars and rods of iron or non‑alloy
steel, not further worked than forged, hot‑rolled, hot‑drawn or
hot‑extruded, but including those twisted after rolling: |
7214 |
|
|
(15) Other bars and rods, of iron or non‑alloy
steel |
7215 |
|
|
(16)
Angles, shapes and sections of iron
or non‑alloy steel |
7216 |
|
|
(17) Wire of iron or non‑alloy steel |
7217 |
|
|
(18) Stainless
steel in ingots or other primary forms; semi finished products of stainless
steel |
7218 |
|
|
(19) Flat‑rolled
products of stainless steel, of a width of 600mm (23.6 inches) or more: Not
further worked than hot rolled in coils: |
7219 |
|
|
(20) Flat‑rolled products of stainless
steel, of width of less than 600mm (23.6 inches):Not further worked than hot
tilled |
7220.00 |
|
|
(21) Bars and
rods, hot‑rolled, in irregularly wound
coils, of stainless steel |
|
|
|
(22) Other bars and rods or stainless steel;
angles, shapes and sections of stainless steel: Bars and rods, not further
worked than hot‑rolled, hot‑drawn or extruded |
7222.00 |
|
|
(23) Wire of stainless steel |
7223 |
|
|
(24) Other alloy steel in ingots or other
primary forms; semi finished products of other alloy steel |
7224 |
|
|
(25) Flat‑rolled products of other alloy
steel, of a width of 600mm (23.6 inches) or more: Of silicon‑electrical
steel |
7225 |
|
|
(26)
Flat‑rolled products of other
alloy steel, of a width of less than 600mm. (23.6 inches) or more: Of silicon
electrical steel |
7226.00 |
|
|
(27) Bars and rods, hot‑rolled, in
irregularly wound oils, of other alloy
steel |
7227 |
|
|
(28)
Other Bars and rods of other alloy
steel; angles, shapes and sections, of other alloy steel; hollow drill bars
and rods, of alloy or non‑alloy steel |
7228.00 |
|
|
(29) Wire of other alloy steel |
7229 |
|
|
(30) Sheet
piling of iron or steel, whether or not
drilled, punched or made from assembled
elements; welded angles, shapes and sections, of iron or steel |
7301 |
|
|
(31) Railway or
tramway track construction material of
iron or steel, the following: rails, check‑rails and rack rails; switch
blades, crossing frogs, point rods and other crossing pieces, sleepers
(crossties), fish‑plates, chairs, chair wedges, sole plates (base
plates), fail clips, bedplates, ties and other material specialized for
jointing or fixing rails |
7302 |
|
|
(32) Tubes, pipes and hollow profiles, of cast
iron |
7303 |
|
|
(33) Tubes,
pipes and hollow profiles, seamless, of iron (other than cast iron) or steel |
7304 |
|
|
(34) Other tubes
and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds
406.4mm (16 inches) of iron or steel: |
7305 |
|
|
(35) Other tubes,
pipes and hollow profiles (for example, open seamed or welded, riveted or
similarly closed), of iron or steel |
7306 |
|
|
(36) Tube or
pipe fittings (for example couplings, elbows, sleeves), of iron or steel:
Cast fittings |
7307 |
|
|
(37) Copper mattes; cement copper
(precipitated copper) |
7401 |
|
|
(38) Unrefined copper; copper anodes for electrolytic
refining copper content |
7402 |
|
|
(39) Master alloys of copper |
7405 |
|
|
(40) Copper powders and flakes |
7406 |
|
|
(41) Copper bars, rods and profiles |
7407 |
|
|
(42) Copper wire |
7408 |
|
|
(43) Copper
plates, sheets and strip, of a thickness exceeding 0.15 mm (0.006 inch) |
7409 |
|
|
(44) Copper
foil whether or not printed or backed with paper, paperboard, plastics or
similar backing materials of a thickness (excluding any backing) not
exceeding 0.15 mm, (0.006 inch)] |
7410 |
|
|
(45)
Copper tubes and pipes Copper
tube or pipe fittings (for example, couplings, elbows, sleeves): |
7411 7412 |
|
|
(46)
Stranded wire, cables, plaited
bands and the like, including slings and similar articles of copper, not
electrically insulated |
7413 |
|
|
(47)
Nickel mattes, nickel oxide sinters
and other intermediate products of nickel metallurgy
|
7501 |
|
|
(48) Unwrought nickel |
7502 |
|
|
(49) Nickel waste and scrap |
7503 |
|
|
(50) Nickel powders and flakes |
7504 |
|
|
(51) Nickel bars, rods, profiles and wire |
7505 |
|
|
(52) Nickel plates, sheets, strip and foil |
7506 |
|
|
(53) Unwrought aluminium |
7601 |
|
|
(54) Aluminum waste and scrap |
7602 |
|
|
(55) Aluminum powders and flakes |
7603 |
|
|
(56) Aluminum bars, rods and profiles |
7604 |
|
|
(57) Aluminum wire |
7605 |
|
|
(58)
Aluminum plates, sheets and strip, of a thickness exceeding 0.2mm
(0.0079 inch) |
7606 |
|
|
(59) Aluminum foil whether or not
printed or backed with paper, paper board, plastics or similar backing materials of a thickness (excluding
any backing) not exceeding 0.2mm
(0.0079 inch) |
7607 |
|
|
(60) Aluminum tubes and pipes |
7608 |
|
|
(61)
Aluminum tube or pipe fittings (for example, couplings, elbows, sleeves) |
7609 |
|
|
(62) Unwrought lead |
7801 |
|
|
(63) Lead waste and scrap |
7802 |
|
|
(64) Lead bars, rods, profiles and wire |
7803 |
|
|
(65) Lead plates, sheets, strip and foil: lead
powders and flakes |
7804 |
|
|
|
|
|
|
(66) Lead
tubes, pipes and tube or pipe fittings (for example,
couplings) |
7805 |
|
|
(67) Unwrought zinc |
7901 |
|
|
(68) Zinc waste and scrap |
7902 |
|
|
(69) Zinc dust, powders and flakes |
7903 |
|
|
(70) Zinc bars, rods, profiles and wire |
7904 |
|
|
(71) Zinc plates, sheets, strip and foil |
7905 |
|
|
(72) Zinc tubes, pipes and tube or pipe
fittings (for example,
couplings, elbows, sleeves) |
7906 |
|
|
(73) Unwrought tin |
8001 |
|
|
(74) Tin waste and scrap |
8002 |
|
|
(75) Tin bars, rods, profiles and wire |
8003 |
|
|
(76) Tin
plates, sheets and strip, of a thickness exceeding 0.2 mrn (0.008 inch) |
|
|
|
(77) Tin
foil (whether or not printed or backed with paper, paper board, plastics or
similar backing materials), of a thickness (excluding any backing) not
exceeding 0.2mm. (0.008 inch), tin powders and flakes |
8005 |
|
|
(78) Tin
tubes, pipes and tube or pipe fittings (for example, couplings, elbows,
sleeves |
8006 |
|
|
(79) Tungsten (wolfram) and
articles thereof, including waste and scrap |
8101 |
|
|
(80) Molybdenum and articles thereof, including
waste and scrap |
8102 |
|
|
(81) Tantalum
and articles thereof, including waste and scrap |
8103 |
|
|
(82)
Magnesium and articles thereof,
including waste and scrap: |
8104 |
|
|
(83)
Cobalt mattes and other
intermediate products of cobalt metallurgy; cobalt and articles thereof, including
waste and scrap: |
8105 |
|
|
(84) Bismuth and articles
thereof, including waste and scrap |
8106 |
|
|
(85) Cadmium and articles thereof, including
waste and scrap |
8107 |
|
|
(86) Titanium and
articles thereof, including waste and scrap |
8108 |
|
|
(87) Zirconium and articles thereof, including
waste and scrap |
8109 |
|
|
(88) Antimony and articles therefore,
including waste and scrap |
8110 |
|
|
(89) Manganese and articles thereof,
including waste and scrap |
8111 |
|
|
(90)
Beryllium, chromium, germanium,
vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and
thallium, and articles of these metals, including waste and scrap (91) Cermets and articles thereof, including waste and scrap |
8112 8113 |
|
31. |
Fibres of all types and fibre waste |
|
|
|
(1) Composition leather with the basis of
leather or leather fibre, in slabs, sheet or strip whether or not in rolls |
4115.10.00 |
|
|
(2) Jute and other textile bast fibers (excluding
flax, true hemp and ramie), raw or
processed but not spun; tow and waste of these fibres(including yarn waste
and garnetted stock) |
5303 |
|
|
(3) Sisal and other textile fibres of the genus
agave, raw or processed but not spun; tow and waste of these fibres
(including yam waste and garnetted stock) |
5304 |
|
|
(4) Coconut, abaca (Manila hemp or musa
textiles Nee), ramie and other vegetable textile fibres, not elsewhere
specified or included, raw or processed but not spun; tow, noils and waste of
these fibres (including yarn waste and garnetted stock) |
5305 |
|
|
(5) Synthetic staple fibres, not carded,
combed or otherwise processed for spinning |
5503 |
|
|
(6) Artificial staple fibres, not carded,
combed or otherwise processed for spinning |
5504 |
|
|
(7) Waste (including noils, yarn waste and
garnetted stock) of man made fibres |
5505 |
|
|
(8) Synthetic staple fibres, carded, combed
or otherwise processed for spinning |
5506 |
|
|
(9) Artificial staple fibres, carded,
combed or otherwise processed for spinning |
5507 |
|
|
(10) Fabricated asbestos fibres; mixtures with
a basis of asbestos or with a basis of asbestos and magnesium carbonate;
articles of such mixtures or of asbestos (for example, thread, woven fabric,
clothing, head gear, footwear, gaskets), whether or not reinforced, other
than goods of 6811 or 6813 |
6812 |
|
|
(11) Glass fibres (including glass wool) and
articles thereof (for example), yam, woven fabrics) |
7019 |
|
|
(12) Optical fibres and optical fibrebundles;
optical fibre cables other than those of heading 8544 |
9001.10.00 |
|
32. |
Flour, Atta, Maida, Suji, Besan |
|
|
|
(1) Wheat
or meslin flour |
1101.00.00 |
|
|
(2) Rye
flour |
1102.10.00 |
|
|
(3) Maize (corn) flour |
1102.20.00 |
|
|
(4) Rice
flour |
1102.30.00 |
|
|
(5) Other
cereal flour |
1102.90.00 |
|
|
(6) Flour, meal and powder of the dried
leguminous vegetables of heading 0713,
of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 |
1106 |
|
33. |
Fried grams |
2008.19.40 |
|
34. |
Gur, Jaggery and edible variety of rub gur |
1701 |
|
35. |
Handmade Soaps other than those mentioned in the First Schedule |
|
|
36. |
Hand pumps, parts and fittings |
|
|
|
(1) Hand pumps |
8413.11.10 |
|
|
(2) Parts and fittings of
hand pumps |
8413.91.40 |
|
37. |
Herb, bark, dry plant, dry root, commonly known as jari booti and dry
flower |
1211 |
|
38. |
Hides and skins, whether in a raw or dressed state |
|
|
|
(a) Raw
hides and skin of bovine (INN) (including buffalo) or equine animals (fresh
or salted, dried, limed, pickled or otherwise preserved, but not tanned,
parchment-dressed or further prepared) whether or not dehaired or split. |
4101 |
|
|
(b) Raw
skins of sheep or lamps (fresh or salted,
dried, limed, pickled or otherwise preserved, but not tanned,
parchment-dressed or further prepared) whether or not with wool or split |
4102 |
|
|
(c) Other
raw hides and skins (fresh or salted,
dried, limed, pickled or otherwise preserved, but not tanned,
parchment-dressed or further prepared) whether or not de-haired or split |
4103 |
|
|
(d) Tanned
or crust hides and skins of bovine (including buffalo) or equine animals, without
hairon, whether or not split, but not further prepared |
4104 |
|
|
(e) Tanned
or crust skins of sheep or lamps, without wool on, whether or not split, but
not further prepared |
4105 |
|
|
|
|
|
|
(f) Tanned
or crust hides and skins of other animals, without wool or hair on, whether
or not split, but not further
prepared |
4106 |
|
|
(g) Leather
further prepared after tanning or crusting, including parchment-dressed
leather, of bovine (including buffalo or equine animals, without hair on,
whether or not split, other than leather |
4107 |
|
|
(h) Leather further prepared after tanning
or crusting, including parchment-dressed leather, of sheep or lamb, without wool
on, whether or not split, other than leather of heading 4114 |
4112 |
|
|
(i) Leather further prepared after
tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or
not split, other than leather of heading 4114 |
4113 |
|
|
(j) Chamois (including combination
chamois) leather, patent leather and patent laminated leather, metalised
leather |
4114 |
|
|
(k) Composition leather with a basis of leather
or leather fibre, in slabs, sheets or strips, whether or not in rolls,parings
and other waste of leather or of composition leather, but suitable for
manufacture of leather articles, leather dust, powder and flour |
4115 |
|
39. |
Hose pipes |
|
|
|
(1) of plastics |
3917 |
|
|
(2) of rubber |
4009 |
|
40. |
Hosiery
goods |
6115 |
|
41. |
Husk and
bran of cereals |
|
|
|
(1) Cereal husks unprepared whether or not
chopped, ground, pressed or in the form of pellets |
1213.00.00 |
|
|
(2) Bran, sharps and other residues,
whether or not in the form of pellets, derived from the sifting, milling or
other working of cereals or of leguminous plants |
2302 |
|
42. |
Ice |
2201.90.10 |
|
43. |
Incence sticks
commonly known as agarbathi, dhupkathi or dhupbathi |
3307.41.00 |
|
44. |
Industrial
cables (high voltage cables, XLPE Cables, jelly filled cables, optical
fibres) |
|
|
|
(1) Co-axial cables |
8544.20.10 |
|
|
(2) Telephone cables |
|
|
|
(a) Telephone cables fitted connectors |
8544-41 |
|
|
(b) Other
telephone cables |
8544.49 |
|
45. |
IT
Products specified in list A to this Schedule |
|
|
46. |
Kerosene
oil sold through PDS |
2710.19.10 |
|
47. |
Leaf
plates and cups |
1404.90.90 |
|
48 |
Liquid
product of cellulose, commonly known
as LPC and liquid product of earth waste commonly known as LPE |
3912 |
|
|
|
|
|
49. |
Industrial inputs and packing materials specified
in List B to this Schedule |
|
|
50. |
Knitting wool |
5109,10.10 |
|
51. |
Lignite |
2702.00 |
|
|
(1) Lignite
whether or not pulverised, but not agglomerated |
2702.10.00 |
|
|
(2) Agglomerated lignite |
2702.20.00 |
|
52. |
Lime, limestone, clinker and dolomite |
|
|
|
(1) Lime, |
|
|
|
(a) Quicklime |
2522.10.00 |
|
|
(b) Slaked lime |
2522.20.00 |
|
|
(c) Hydraulic lime |
2522,30.00 |
|
|
(2) Lime stone |
2521 |
|
|
(3) Cement clinkers |
2523.10.00 |
|
|
(4) Dolomite |
2518 |
|
53, |
Newars |
5806.31.20 |
|
54. |
Napa Slabs (Rough flooring stones) |
6801.00.00 |
|
55. |
Oil cakes and de-oiled cakes |
|
|
|
(a) soyabean oil cake |
2304 |
|
|
(b) groundnut oil cake |
2305 |
|
|
(c) other oil cakes |
2306 |
|
56. |
Oil seeds |
|
|
|
(i) Groundnut
or Peanut (Archishypogaea) |
1201.10.10 |
|
|
(ii) Sesamum
or Til (Sesamum orientale) |
1207.40.10 |
|
|
(iii) Cotton
seed (Gossypium Spp) |
1207.20.10 |
|
|
(iv) Soyabean
(Glycine seja) |
1201.00.10 |
|
|
(v) Rapseed
and Mustard |
1205.10.00 |
|
|
|
1207.50.10 |
|
|
(1) Toria
(Brassica campestris var toria) |
|
|
|
(2) Rai
(Brassica juncea) |
|
|
|
(3) Jamba-Taramira
(Eruca Satiya) |
|
|
|
(4) Sarson,yellow
and brown (Brassica campestris var sarson)
|
|
|
|
(5) Bannarsi rai or True
Mustard (Brassica nigra) |
|
|
|
(vi) Linseed (Linum
usitatissimum) |
1204.00.1 |
|
|
(vii) Castor
(Ricinuscommunis) |
1207.30.10 |
|
|
(viii) Coconut (i.e., Copra
excluding tender coconut) (Cocos
nucifera) |
1203.00.00 |
|
|
(ix) Sunflower (Helianthus
annus) |
1206-00.10 |
|
|
(x) Nigar seed (Guizotia
abyssinica) |
1207.99.30 |
|
|
(xi) Neem, vepa
(Azadirachta indica) |
|
|
|
(xii) Mahua,
Ilupai, Ippe (Madhuca indica M. Latofoha
Bassia, Latifolia and Madhaca longifolia syn. A Longifolia) |
|
|
|
(xiii) Karanja,
Pongam, Honga (Pongamia pinnata syn. P. Glabra) |
|
|
|
(xiv) Kusum
(Schleichera oleosa, syn. S. Trijuga) |
|
|
|
(xv) Punna, Undi
(Calophyllum inophyllum) |
|
|
|
(xvi) Kokum (Carcina indica) |
1207.99.40 |
|
|
(xvii) Sal (Shorea robusta) |
|
|
|
(xviii) Tung (Aleurites
frodii and A. montana) |
|
|
|
(xix) Red palm (Elaeis
guinensis) |
1207.10.10 |
|
|
(xx) Safflower (Carthanus
tinctorius) |
1207.60.10 |
|
57. |
Pulses |
0713 |
|
58. |
Paper and Newsprint |
|
|
|
(1) Recovered
(waste and scrap) paper or paper board |
4707 |
|
|
(2) Newsprint in rolls or
sheets |
4801 |
|
|
(3) Uncoated
paper and paperboard, of a kind used for writing, printing of other graphic
purposes and non-perforated punch card and punch tape paper, in rolls of
rectangular (including square) sheets of any size, other than paper of
heading No. 4801 or 4803; handmade paper and paper board |
4802 |
|
|
(4) Toilet
of facial tissue stock, towel or napkin stock -and Similar paper of kind used
for household or sanitary purposes,
cellulose wadding webs or cellulose fibres, hether or not reped, crinkled,
embossed, perforated, surface-coloured, surface decorated or printed, in
rolls or sheets |
4803 |
|
|
(5) Uncoated
craft paper and paper board, in rolls or sheets other than that of heading
No. 4802 or 4803 |
4804 |
|
|
(6) Other
uncoated paper and paper board in rolls or sheets, not further worked or
processed than as specified in Note 3 in Chapter |
4805 |
|
|
(7) Vegetable parchment, grease proof
papers, tracing papers and glassine and other glazed or transparent or translucent
papers, in rolls or sheets |
4806 |
|
|
(8) Composite
paper and paper board (made by sticking flat layers of paper or paper board together with an
adhesive), not surface coated or impregnated, whether or not internally
reinforced, in rolls or sheets |
4807 |
|
|
(9)
Paper and paper board corrugated
( with or without glued flat surface sheets), craped, crinkled, embossed or
perforated, in rolls or sheets, other than paper of the kind described in
4803 |
4808 |
|
|
(10)
Carbon paper, self ‑ copy
paper and other copying or transfer‑ paper (including or coated or
impregnated paper for duplicator stencils or offset plates) whether or not
printed, in rolls or sheets |
4809 |
|
|
(11) Paper and paper board, coated on one or
both sides with kaoline (China clay) or other inorganic substances, with or
without a binder and with no other coating, whether or not surface‑coloured,
surface decorated or printed, in rolls or rectangular (including square)
sheets, of any size |
4810 |
|
|
(12) Paper, paper board, cellulose wading and
webs of cellulose fibres, coated, impregnated, covered, surface‑coloured,
surface decorated or printed, in rolls or rectangular (including square)
sheets, of any size other than goods of the kind described in headings 4803,
4809 or 4810 |
4811 |
|
|
(13)
Cigarette paper whether or not cut
to size or in the form of booklet or tubes |
4813 |
|
|
(14) Wall paper and similar wall coverings;
window transparencies of paper |
|
|
|
(15) Floor coverings on a base of paper or of
paper board whether or not cut to size |
4815.00.00 |
|
|
(16) Carbon paper, self‑copy paper and
other copying or transfer‑paper (other than those of heading 4809),
duplicator stencils or offset plates of paper whether or not put up in boxes
|
4816 |
|
|
(17) Toilet paper and similar paper, cellulose
wading or webs or cellulose
fibres, of a kind used for household or sanitary purposes, in rolls of a
width not exceeding 36 c. m. or cut to size or shape; handkerchiefs,
cleansing tissues, towels, table cloths, serviettes, napkins for babies,
tampons, bedsheets, and similar household, sanitary or hospital articles,
articles of apparel and clothing accessories, of paper pulp, paper cellulose
wading or webs of cellulose fibres. |
4818 |
|
|
(18) Paper or paper board labels of all kinds
whether or not printed |
4821 |
|
|
(19) Other
paper, paper board, cellulose
wadding and webs of cellulose fibres, cut to size or shape; other articles
of paper pulp, paper, paper board, cellulose wading or webs or cellulose
fibres other than those coming under the headings of 4823.60.00, 482370 |
4823 |
|
59. |
"Petroleum
products not failing under Fourth Schedule, sold to Kerala State Electricity
Board, National Thermal Power Corporation and other Power Generating
undertakings in the joint sector with a capacity above 25 KW ' subject to
production of such declaration from the purchaser as may be prescribed." |
|
|
|
|
|
|
60. |
Pipes of all varieties including GI pipes, CI
pipes, ductile pipes, |
|
|
|
PVC etc. |
|
|
|
(1) of plastic |
3917 |
|
|
(2) of asbestos-cement |
6811.30.10 |
|
|
(3) of ceramics |
6906.00.00 |
|
|
(4) of other refractory
ceramic |
6903 |
|
|
(5) of iron other than
cast iron or steel |
7304 |
|
|
(6) of cast iron |
7303 |
|
|
(7) of
galvanised iron (line pipe used for oil or gas) of diameter exceeding 406.4
mm |
|
|
|
(a) longitudinally
submerged arc welded |
7305.11.11 |
|
|
(b) other
longitudinally welded |
7305.12.11 |
|
|
(c) others |
7305.19.11 |
|
|
(8) of
other galvanised materials (line pipe used for oil or gas) of diameter
exceeding 406.4 mm |
|
|
|
(a) longitudinally
submerged arc welded |
7305.11.19 |
|
|
(b) other longitudinally welded |
7305.12.19 |
|
|
(c) others |
7305.19.19 |
|
|
(9) of
non-galvanised iron (line pipe used for oil or gas) of diameter exceeding
406.4 mm |
|
|
|
(a) longitudinally
submerged arc welded |
7305.11.21 |
|
|
(b) other
longitudinally welded |
7305.12.21 |
|
|
(c) others |
7305.19.21 |
|
|
(10) of
other non-galvanised materials (line pipe used for oil or gas) of diameter
exceeding 406.4 mm |
|
|
|
(a) longitudinally
submerged arc welded |
|
|
|
(b) other
longitudinally welded |
7305.12.29 |
|
|
(c) others |
7305.19,29 |
|
|
(11) Pipes,
tubes, or other hollow profiles of iron or steel
other than those coming under heading 7305 |
|
|
|
(a) galvanised |
7306.10.11 |
|
|
(b) non-galvanised |
7306.10.21 |
|
|
(12) Pipes,
tubes, or other hollow profiles other than iron or steel not coming under
heading 7305 |
|
|
|
(a) galvanised |
7306.10.19 |
|
|
(b) non-galvanised |
7306.10.29 |
|
|
(13) of copper |
7411 |
|
|
(14) of nickel |
7507 |
|
|
(15) of Aluminium |
7608 |
|
|
(16) of lead |
7805.00.10 |
|
|
(17) of zinc |
7906.00.10 |
|
|
(18) of tin |
8006.00.10 |
|
61. |
Plastic Footwear |
|
|
|
(1) Waterproof
footwear with outer soles and uppers of plastics, the uppers of which are
neither fixed to the sole nor assembled by stitching, riveting, nailing,
screwing, plugging or similar processes |
|
|
|
(a)
footwear incorporating a protective metal
toe-cap |
6401.10.90 |
|
|
(b) other foot wear
covering the knee |
6401.91.90 |
|
|
(c) footwear
covering the ankle but not covering the
knee |
6401,92.90 |
|
|
(d) others |
6401.99.90 |
|
|
(2) Other
footwear with outer soles and uppers of plastics |
|
|
|
(a) sports footwear |
6402.12.90 |
|
|
(b) other than
sports footwear |
6402.19.90 |
|
|
(3) Footwear
with upper straps or thongs assembled to the sole by Means of plugs |
6402.20.90 |
|
62. |
Plastic granules |
|
|
|
(1) polymers of ethylene,
in primary forms |
3901 |
|
|
(2) polymers
of propylene or of other olefins, in primary forms |
3902 |
|
|
(3) polymers
of styrene, in primary forms |
3903 |
|
|
(4) polymers
of vinyl chloride or of other halogenated olefins, in primary forms |
3904 |
|
|
(5)
polymers of vinyl acetate or of
other vinyl esters, in primary forms; other vinyl polymers in primary forms |
3905 |
|
|
(6) acrylic polymers in primary forms |
3906 |
|
|
(7) polyacetals, other polyethers and
epoxide resins, in primary forms; polycarbonates, alkyd resins,
polyallylesters and other polyesters, in primary forms |
3907 |
|
|
(8) polymers in primary forms |
3908 |
|
|
(9) amino‑resins phenolic resins and
polyurethanes, in primary forms |
3909 |
|
|
(10) silicones in primary forms |
3910 |
|
|
(11) petroleum
resins, coumarone‑indene resins, polyterpenes, polysulphides, polysulphones
and other products not elsewhere specified or included, in rimary forms |
3911 |
|
|
(12) cellulose
and its chemical derivatives, not elsewhere specified or included in primary
forms |
3912 |
|
|
(13) natural polymers (for example alginic acid)
and modified natural polymers (for example, hardened proteins, chemical
derivatives of natural rubber) not elsewhere specified or included in primary
forms |
3913 |
|
|
(14) ion‑exchangers based on polymers of
headings 3901 to 3913, in primary forms |
3914 |
|
63. 64. 65. |
Printed materials including diary, calendar etc. (1) Printed books, brochures, leaflets and similar
printed matter whether or not in single sheets (2) Music,
printed or in manuscript, whether or
not bound or illustrated (3) Maps and hydrographic or similar charts
of all kinds including atlases, wall maps, topographical plans and globes,
printed (4) Maps, atlases, wall maps, topographical
plans and globes used as teaching aids (5) Printed of illustrated postcards;
printed cards bearings, personnel greetings, messages or announcements,
whether or not illustrated, with or without envelopes or trimmings (6) Calendars of any kind, printed,
including calendar blocks (7) Diaries (8) Other printed matter,
including printed pictures and photographs Printing
ink excluding toner and cartridges. Processed
& branded salt |
4901 4904.00.00 4905 9023 4909 4910 4820.10 4911 3215 2501 |
|
66. |
Processed meat, poultry and fish |
|
|
|
(1) Meat
of bovine animals frozen |
|
|
|
(a)
Carcasses and half-carcasses |
0202.10.00 |
|
|
(b)
Other cuts with bone in |
0202.20.00 |
|
|
(c)
Boneless |
0202.30.00 |
|
|
(2) Meat
of swine, frozen |
|
|
|
(a)
Carcasses and half-carcasses |
0203.21.00 |
|
|
(b)
Hams, shoulders and cuts thereof with bone in |
0203.22.00 |
|
|
(c)
Other |
0203.29.00 |
|
|
(3) Meat
of sheep or goats, frozen |
|
|
|
(a)
Carcasses and half-carcasses or lamb, |
0204.30.00 |
|
|
(b)
Other meat of sheep, |
|
|
|
(i)
Carcasses or half-carcasses |
0204,41.00 |
|
|
(ii)
Other cuts with bone in |
0204.42.00 |
|
|
(iii)
Boneless |
0204.43.00 |
|
|
(iv)
Goats |
0204.50.00 |
|
|
(4) Edible
offal, frozen, of |
|
|
|
(a)
Bovine animals |
|
|
|
(i)
Tongues |
0206.21.00 |
|
|
(ii)
Livers |
0206.22.00 |
|
|
(iii)
Other |
0206.29.00 |
|
|
(b)
Swine |
|
|
|
(i)
Livers |
0206.41
.00 |
|
|
(ii)
Other |
0206.49.00 |
|
|
(d)
Others |
0206.90.90 |
|
|
(5) Meat and edible meat offal, salted, in
brine dried or smoked; edible flours
and meals of meat or meat offal |
0210 |
|
|
(6) Fish fillers and other fish meat
(whether or not minced, frozen |
|
|
|
(a) Hilsa |
0304.20.10 |
|
|
(b) Shark |
0304.20.20 |
|
|
(c) Seer |
0304,20.30 |
|
|
(d) Tunas |
0304.20.40 |
|
|
(e) Cattle
fish |
0304.20.50 |
|
|
(f) Other |
0304.90.00 |
|
|
(7) Fish,
dried, salted or in brine, smoked fish, whether or not cooked before or
during the smoking process, flours, meals and pellets of fish, fit for human
consumption |
0305 |
|
|
(8)
Crustaceans, whether in shell or not,
frozen, dried, salted, or in brine; crustaceans, in shell, cooked by steaming
or by boiling in water, whether or not frozen, dried, salted or in brine,
flours, meals and pellets, of aquatic invertebrates other than crustaceans
fit for human consumption |
|
|
|
(a) Rock
lobster and other sea craw fish |
0306.11.00 |
|
|
(b) Lobsters |
|
|
|
(i) Whole,
cooked |
0306.12.10 |
|
|
(ii) Other |
0306.12.90 |
|
|
(c) Shrimps
and prawns |
|
|
|
(i) AFD shrimp |
0306.13.11 |
|
|
(ii) Other |
0306.13.19 |
|
|
(iii) Prawns |
0306.13.20 |
|
|
(d) Crabs |
0306.14.00 |
|
|
(e) Osther |
0306.19.00 |
|
|
(9) Molluscus,
whether in shell or not, frozen, dried, salted, or in brine; acquatic
invertebrates other than crustaceans and molluscus frozen, dried, salted or in
brine, flours, meals and pellets, of acquatic invertebrates other than
crustaceans fit for human consumption |
|
|
|
(1) Squids |
|
|
|
(a) Squid
tubes, frozen |
0307.49.10 |
|
|
(b) Whole
squids, frozen |
0307.49.20 |
|
|
(c) Dried
squids |
0307.49.30 |
|
|
(d) Other |
0307.49.90 |
|
|
(2) Jelly fish, dreed,
salted or frozen |
0307.99.20 |
|
|
(3) Eggs, in shell,
preserved or cooked |
|
|
|
(a) of the
species gallus domesticus and ducks for hatching |
0407.00.10 |
|
|
(b) of the species
gallus and ducks other than for hatching |
0407.00.20 |
|
|
(c) other |
0407.00.90 |
|
67. |
Raw Cashew |
0801.31.00 |
|
68. |
Readymade garments |
|
|
|
(1) Men's or boy's overcoats, carcoats, capes,
cloaks, anoraks (including ski jackets), and similar articles, knitted or
crocheted other than those of heading 6103 |
6101 |
|
|
(2) Women's or girls' overcoats, carcoats,
capes cloaks, anoraks (including ski jackets), and similar articles, knitted
or crocheted, other than those of heading 6104 |
6102 |
|
|
(3) Men's or boys' suits, ensembles,
suit-type jackets, blazer, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or
crocheted |
6103 |
|
|
|
|
|
|
(4) Women s or girls' suits, ensembles,
jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or
crocheted |
6104 |
|
|
(5) Men's or boys' shirts, knitted or
crocheted |
6105 |
|
|
(6) Women's or girls' blouses, shirts and
shirt blouses, knitted or crocheted |
6106 |
|
|
(7) Men's or boys' underpants, briefs, night
shirts, pyjamas, bath robes, dressing gowns and similar articles, knitted or
crocheted |
6107 |
|
|
(8) Women's or girls' slips petticoats,
briefs, panties, night dresses, pyjamas, negligees, bath robes, dressing
gowns and similar articles, knitted or crocheted |
6108 |
|
|
(9) T-shirts, singlets and other vests,
knitted or crocheted |
6109 |
|
|
(10) Sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles knitted or crocheted |
6110 |
|
|
(11) Babies garments and clothing accessories,
knitted or crocheted |
6111 |
|
|
(12) Track suits, ski-suits and swimwear,
knitted or crocheted |
6112 |
|
|
(13) Garments, made up of knitted or crocheted
fabrics of heading5903, 5906 or 5907: Having an outer surface impregnated,
coated, cogered or laminated with
rubber or plastic material which completely obscures the underlying fabric |
6113 |
|
|
(14)
Other garments, knitted or crocheted (15)
Gloves, mittens and mitts, knitted or
crocheted |
6114 6115 |
|
|
(16)
Other
made up clothing accessories, knitted or crocheted; knitted or crocheted
parts of garments or of clothing accessories |
6117 |
|
|
(17)
Men's
or boys' overcoats, raincoats, carcoats, capes, cloaks, anoraks (including
ski jackets), windcheaters, wind jackets and similar articles other than
those of heading 6203, not knitted or crocheted |
6201 |
|
|
(18)
Women's or girls' overcoats, raincoats,
carcoats capes, cloaks, anoraks (including ski jackets), windcheaters, wind
jackets and similar articles other than those of heading 6204, not knitted or
crocheted |
6202 |
|
|
(19)
Men's
or boys' suits, ensembles, jackets, blazers, trousers, bib and brace
overalls, breeches and shorts (other than swimwear), not knitted or crocheted |
6203 |
|
|
(20)
Women's
or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts,
trousers, bib and brace overalls, breeches and shorts (other than swimwear),
not knitted or crocheted |
6204 |
|
|
(21)
Men's or boys' shirts, not knitted or
crocheted |
6205 |
|
|
(22)
Women's
or girls' blouses, shirts and shirt blouses, not knitted or crocheted |
6206 |
|
|
(23)
Men's
or boys' singles and other vests, underpants, briefs, night shirts, pyjamas,
bath robes, dressing gowns and similar articles, not knitted or crocheted |
6207 |
|
|
(24)
Women's
or girls' singles and other vests, slips, petticoats, briefs, panties, night
dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles,
not knitted or crocheted |
6208 |
|
|
(25)
Babies'
garments and clothing accessories, not knitted or crocheted |
6209 |
|
|
(26)
Garments,
made up of fabrics of heading 5602, 5603, 5906 or 5907, not knitted or
crocheted |
6210 |
|
|
(27)
Track
suits ski‑suits and swimwear; other garments, not knitted or crocheted |
6211 |
|
|
(28)
Brassieres,
girdles, corsets, braces, suspenders, garters and similar articles and parts
thereof, whether or not knitted or crocheted |
6212 |
|
|
(29)
Handkerchiefs |
6213 |
|
|
(30)
Shawls,
scarves, mufflers, mantillas, veils and the like not knitted or crocheted |
6214 |
|
|
(31)
Ties, bow, bow ties and cravats |
6215 |
|
69. |
Renewable energy devices and spare parts |
|
|
|
(1)
Solar cells whether or not
assembled in modules or panels |
8541.40.11 |
|
|
(2) Wind
turbine/engine |
8412.80.30 |
|
70. |
Rubber Hawai Slippers |
|
|
71. |
Safety matches |
3605.00.10 |
|
72. |
Seeds |
|
|
|
(1) Rye seed |
1002.00.10 |
|
|
(2) Barley
seed |
1003.00.10 |
|
|
(3) Oats
seed |
1004.10 |
|
|
(4) Maize
(Corn) seed |
1005.10.00 |
|
|
(5) Grain
sorghum seed |
1007.00.10 |
|
|
(6) Buckwheat
seed |
1008.10.10 |
|
|
(7) Jawar
seed |
1008.20.11 |
|
|
(8) Bajra
seed |
1008.20.21 |
|
|
(9) Ragi
seed |
1008.20.31 |
|
|
(10) Canary seed |
1008.30.10 |
|
|
(11) Seeds of other cereals |
1008.90.10 |
|
|
(12) Soyabeans
seed |
1201.00.10 |
|
|
(13) Groundnut seed |
1202.10.10 |
|
|
(14) Linseed |
1204.00.10 |
|
|
(15) Sunflower seed |
1206.00.10 |
|
|
(16) Palmnut seed |
1207.10.10 |
|
|
(17) Cotton seed |
1207.20.10 |
|
|
(18) Castor oil seed |
1207.30.10 |
|
|
(19) Sesamum seed |
1207.40.10 |
|
|
(20) Mustard seed |
1207.50,10 |
|
|
(21) Safflower seed |
1207.60.10 |
|
|
(22) Sugar beet seed |
1209.10.00 |
|
|
(23) Lucerne seed |
1209.21.00 |
|
|
(24) Clover seed |
1209.22.00 |
|
|
(25) Fescue seed |
1209.23.00 |
|
|
(27) Ray grass seed |
1209.25.00 |
|
|
(28) Timothy grass seed |
1209.26.00 |
|
|
(29) Australian lupin seed |
1209.29.10 |
|
|
(30)Seeds
of herbaceous plants cultivated principally for their flowers |
1209.30.00 |
|
|
(31) Cabbage seed |
1209.91.10 |
|
|
(32) Cauliflower seed |
1209.91.20 |
|
|
(33) Onion seed |
1209.91.30 |
|
|
(34) Pea seed |
1209.91.40 |
|
|
(35) Radish seed |
1209.91.50 |
|
|
(36) Tomato seed |
1209.91.60 |
|
|
(37) Other fruit seeds for planting or sowing |
1209.99.10 |
|
73. |
Sewing machines |
|
|
|
(1) Sewing
machines of the household type |
8452.10 |
|
|
(2) Other
sewing machines |
8452.21 |
|
74. |
Ship and other water vessels |
|
|
|
(1) Cruise
ships, excursion boats, ferry boats, cargo ships, barges and similar vessels
for the transport of persons or goods |
8901 |
|
|
(2) Fishing
vessels, factory ships and other vessels
for processing or preserving fishery products |
8902 |
|
|
(3) Yachts
and other vessels for pleasure or sports; row boats and canoes |
8903 |
|
|
(4) Tugs
and pusher craft |
8904.00.00 |
|
|
(5) Light vessels, fire floats, dredgers, floating
cranes and other vessels the navigability of which is subsidiary to their
main function; floating docks; floating or submersible drilling or production platforms |
8905 |
|
|
(6) Other
vessels, including war ships and life boats other than rowing boats |
|
|
|
(7) Other
floating structures (for e.g., rafts, tanks,
coffer dams landing stages, bouys and beacons) |
8907 |
|
|
(8) Vessels
and other floating structures for breaking up |
8908.00.00 |
|
75. |
Solvent oils other than organic solvent oil. |
|
|
76. |
Spices
of all varieties and forms including cumin seed, Aniseed, turmeric and dry
chillies |
|
|
|
|
|
|
|
(1) Mate |
0903.00.00 |
|
|
(2) Pepper of the genus
piper, dried or crushed or ground, fruits of the genus capsicum or of the
genus pimenta |
0904 |
|
|
(a) Pepper |
0904.11 |
|
|
(b) Dried chillies |
0904.20.10 |
|
|
(c) Chilly powder |
0904.20.20 |
|
|
(3) Vanila |
0905 |
|
|
(4) Cinnamon and cinnamon
tree flowers |
0906.10 |
|
|
(5) Cloves (whole fruit,
cloves and stems) |
0907 |
|
|
(6) Nutmeg, mace and
cardamorns |
0908 |
|
|
(a) Nutmeg |
0908.10 |
|
|
(b) Mace |
0908.20.00 |
|
|
(c) Cardamoms |
0908.30 |
|
|
(7) Seeds
of anise, badian, fennel, coriander, cumin, caraway at juniper berries |
0909 |
|
|
(a) Anise or badian |
0909.10 |
|
|
(b) Coriander |
0909.20 |
|
|
(c) Cumin |
0909.30 |
|
|
(d) Caraway |
0909.40 |
|
|
(e) Fennel and
juniper berries. |
0909.50 |
|
|
(8) Ginger,
saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices |
0910 |
|
|
(a) Ginger (other
than fresh) |
0910.10 |
|
|
(b) Saffron |
0910.20 |
|
|
(c) Turmeric |
0910.30 |
|
|
(d) Thyme, bay
leaves |
0910,40 |
|
|
(e) Curry |
0910.50.00 |
|
|
(f) Other spices |
0910.9972 |
|
77. |
Sports goods excluding apparels and footwear |
|
|
|
(1) Articles
of funfare , table or parlour games including pin tables, billiards, special
tables for casino games and automatic bowling alley equipment. |
9504 |
|
|
(2) Articles and equipment for general
physical exercise, gymnastics, athletics, other sports (including table
tennis) or outer games, not specified or included elsewhere in this chapter;
swimming pools and paddling pools |
9506 |
|
|
(3) Fishing
rods, fish- hooks and other line fishing tackle; fish landing nets, butterfly
nets, and similar nets; decoy "birds" (other than those of the
heading 9208 or 9705 and similar hunting or shooting requisites |
9507 |
|
78. |
Stainless Steel sheets |
7219.90 |
|
79. |
Starch |
|
|
80. |
Tamarind |
0813.40.10 |
|
81. |
Tractors,
threshers, harvesters, and attachments and parts thereof |
|
|
|
(1) Tractors (other than tractors of heading
8709) |
8701 |
|
|
(2) Tractors of the type used on railway
station platforms |
8709 |
|
|
(3) Parts
of heading 8701 |
8708.10.10 |
|
|
(4) Parts
of heading-8709 |
8709.90.00 |
|
|
(5) Threshing
and harvesting machinery |
|
|
|
(a)
combine harvester-threshers |
8433.51.00 |
|
|
(b)
other threshing machinery |
8433.52.00 |
|
|
(c)
root or tuber harvesting machinery |
8433.53.00 |
|
|
(d)
Others |
8433.59.00 |
|
|
(e)
parts |
8433.90.00 |
|
82. |
Transmission towers |
|
|
|
(1) Radio
broadcast transmitter |
8525.10.10 |
|
|
(2) TV
broadcast transmitter |
8525.10.20 |
|
83. |
Umbrella except garden umbrella |
6601.99.00 |
|
84, |
Vanaspati (Hydrogeneted Vegetable Oil) |
1516.20.91 |
|
85. |
Vegetable oil including gingili oil and bran
oil |
|
|
|
(1) Soyabean
oil |
1507.90.90 |
|
|
(2) Groundnut
oil |
1508.90.99 |
|
|
(3) Olive
oil |
1509.90.90 |
|
|
(4) Palm
oil |
1511.90.90 |
|
|
(5) Sunflower
oil |
1512.19.20 |
|
|
(6) Saffola oil |
1512.19.40 |
|
|
(7) Cottonseed oil |
1512.29.90 |
|
|
(8) Babassu oil |
1513.29.30 |
|
|
(9) Crude colza oil |
1514.91.10 |
|
|
(10) Crude rapeseed oil |
1514.99.90 |
|
|
(11) Crude mustard oil |
1514.91.20 |
|
|
(12) Linseed oil |
1515.19.90 |
|
|
(13) Maize (corn) oil |
1515.29.90 |
|
|
(14) Castor oil |
1515.30.90 |
|
|
(15) Sesamum oil (gingili
oil) |
1515.50.99 |
|
|
(16) Tung oil |
1515.40.00 |
|
|
(17) Bran oil |
1515.90.40 |
|
|
(18) Other |
1515.90.99 |
|
|
(19) Other partly
or wholly hydrogenated vegetable oils |
|
|
|
(a) cottonseed oil |
1516.20.19 |
|
|
(b) groundnut oil |
1516.20.29 |
|
|
(c) castor oil |
1516.20.39 |
|
|
(d) other |
1516.20.99 |
|
|
(20) Vegetable oils excluding heading 1516 |
|
|
|
(a) linseed oil |
1518.00.1 |
|
|
(b) castor oil dehydrated |
1518.00.29 |
|
|
(c) other |
1518.00.39 |
|
|
(21) Fixed vegetable oils, namely the
following: chul moongra oil, mawra oil, kokam oil, tobacco seed oil, sal oil |
1515.90.10 |
|
|
(22) Fixed vegetable oils, namely the
following, neemseed oil, karanj oil, silk cotton seed oil, khakhon oil,
watermelon oil, kusum oil, rubberseed oil, dhup oil, undi oil, maroti oil,
pisa oil, nahar oil |
1515,90,20 |
|
|
(23) Fixed vegetable oils,
namely the following: cardamom oil, chillies/ capsicum oil, turmeric oil,
ajwain seed oil, niger seed oil, garlic oil |
1515,90.30 |
|
86. |
Writing requisites |
|
|
|
(1) Ball point pens; felt tipped and other
porous tipped pens and markers; fountain pens, stylograph pens and other
pens, propelling or sliding pencils |
|
|
|
(a) Ball
point pens |
9608.10 |
|
|
b) Felt
tipped and other porous tipped pens and markers |
9608.20.00 |
|
|
(c)
Fountain pens |
9608.31 |
|
|
(d) Other
fountain pens |
9608.39 |
|
|
(e)
Stylograph pens |
9608.31.10 |
|
|
(f) Other
pens |
9608.31.90 |
|
|
(h) Refills
for ball point pens comprising the ball point and the ink reservoir |
9608.60 |
|
|
(2) Pencil
(other than pencils of heading 9608), crayons pencil leads pastels drawing
charcoals, writing or drawing chalks and tailors chalks |
|
|
|
(a) pencils
and crayons with leads encased in a rigid sheath |
9609.10.00 |
|
|
(b) pencil
leads black or coloured |
9609.20.00 |
|
|
(c) Other
pencils |
9609.90.20 |
|
|
(d) pastels
drawing charcoals and writing or drawing chalks and tailors chalks |
9609.90.30 |
|
|
(e) other |
9609.90.90 |
|
|
(3) Writing ink instrument box eraser
pencil sharpener and
dissection box |
|
LIST A
(Refer serial No. 45)
|
Entry No |
|
Description
of Goods |
HSN Code |
|
45 |
IT
PRODUCTS |
|
|
|
(1) |
|
(2) |
(3) |
|
1. |
IT"1
|
Word processing machines, Electronic
typewriters |
|
|
|
(1) |
Word processing machines |
8469.11.00 |
|
|
(2) |
Electronic typewriters |
8469.12.00 |
|
2. |
IT-10 |
Microphones, mutimedia speakers, headphones
etc. |
|
|
|
(1) |
Microphones |
8518.10.00 |
|
|
(2) |
Multimedia speakers |
8518.22.00 |
|
|
(3) |
Headphones etc. |
8518.30.00 |
|
3. |
IT-11 |
Telephone answering machines |
8520.20.00 |
|
4. |
IT-12 |
Prepared unrecorded media for sound recording |
8523 |
|
5. |
IT-13 |
Prepared unrecorded media for sound recording |
… |
|
6. |
IT-14 |
IT software of any media. |
|
|
|
(1) |
Disc for laser reading systems for
reproducing phenomena other than sound or image |
8524.31.11 |
|
|
(2) |
Magnetic tapes for reproducing phenomena
other than sound or image |
8524.40.11 |
|
|
(3) |
other software |
|
|
|
|
(a) on floppy disc or cartridge tape |
8524.91.11 |
|
|
|
(b) on disc or on CD ROM |
8524.91.12 |
|
|
|
(c) on other media |
8524.91.13 |
|
7. |
IT-15 |
Transmission apparatus other than apparatus
for radio or T.V. broadcasting |
8525.2 |
|
8. |
IT-16 |
Radio communication receivers, Radio Pagers |
|
|
|
(1) |
Radio pagers |
8527.90.11 |
|
|
(2) |
Demodulators |
8527.90.12 |
|
|
(3) |
Other |
8527.90.19 |
|
9. |
IT-17 |
Aerials, antennas and parts |
8529.10 |
|
10. |
IT-18 |
LCD Panels, LED panels and parts. |
|
|
|
(1) |
LCD Panels /LED Panels |
8531.20.00 |
|
|
(2) |
Parts |
8531.90.00 |
|
11. |
IT-19 |
Electrical capacitors, fixed, variable and
parts |
|
|
|
(1) |
Electrical capacitors, fixed, variable |
8532 |
|
|
(2) |
Parts |
8532.90.00 |
|
12. |
IT-2 |
Electronic calculators |
8470.10.00 |
|
13. |
IT-20 |
Electrical resistors |
8513 |
|
14. |
IT-21 |
Printed Circuits |
8534.00.00 |
|
15. |
IT-22 |
Switches, Connectors, relays for up to 5 amps |
8536 |
|
16. |
IT-23 |
DATA/Graphic Display tubes, other than
Picture tubes and parts |
|
|
|
(1) |
Colour |
8540.40.00 |
|
|
(2) |
Black & White or other monochrome |
8540.50.00 |
|
17. |
IT-24 |
Diodes, transistors & similar
semi-conductor devices |
8541 |
|
18. |
IT-25 |
Electronic Integrated Circuits and Micro-assemblies |
8542 |
|
19. |
IT-26 |
Signal Generators and parts |
|
|
|
(1) |
Signal Generators |
8543.20 |
|
|
(2) |
Parts |
8543.90.00 |
|
20. |
IT-27 |
Optical fibre cables |
8544.70 |
|
21 |
IT-28 |
Optical fibre and optical fibre bundles, cables |
9001.10.00 |
|
22. |
IT-29 |
Liquid
Crystal devices, flat panel display devices and parts Liquid Crystal devices, flat panel display
devices parts |
9013.80.10 9013.9 |
|
23. |
IT-3 |
Computer systems and peripherals, Electronic
diaries |
|
|
|
(1) |
Computer systems and peripherals |
8471 |
|
|
(2) |
Electronic diaries |
8470 |
|
24. |
IT-30 |
Cathode ray oscilloscopes, spectrum
analysers, signal analysers |
|
|
|
(1) |
Cathode ray oscilloscopes |
9030.20.00 |
|
|
(2) |
Spectrum analysers |
9030.39.20 |
|
|
(3) |
Signal analysers |
|
|
25. |
IT-4 |
Parts and Accessories of HSN 84.69, 84.70
& 84.71 |
8473 |
|
26. |
IT-5 |
DC Micromotors, Stepper motors of 37.5 watts |
|
|
|
(1) |
D C Micromotors of an output not exceeding
37.5 W |
8501.10.11 |
|
|
(2) |
D C Micromotors of an output not exceeding
750 W |
8501.31.11 |
|
|
(3) |
Stepper motors of an output not exceeding
37.5 W |
8501.10.12 |
|
|
(4) |
Stepper motors of an output not exceeding 750
W |
8501.31.12 |
|
27. |
IT-6 |
Parts of HSN 85.01 |
8903 |
|
28. |
IT-7 |
Uninterrupted power supply |
8471.90.00 |
|
29. |
IT-8 |
Permanent magnets and articles |
8505 |
|
30. |
IT-9 |
Electrical apparatus for line telephony or
line telegraphy. |
8517 |
LIST B
(Refer serial No. 49)
|
Entry
No. |
Industrial
inputs |
HSN Code |
|
(1) |
(2) |
(3) |
|
1 |
Animal including fish fats, oils, crude,
refined or purified |
|
|
|
(1) pig
fats (including lard) and poultry fat other than that of 0209 or 1503 |
1501.00.00 |
|
|
(2) fats
of bovine animals, sheep or goats, other than those of heading 1503 |
1502 |
|
|
(3) lard
stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or
mixed or otherwise prepared |
1503.00.00 |
|
|
(4) fats
and oils and their fractions, of fish or marine mammals, whether or not
refined, but not chemically modified |
1504 |
|
|
(5) other
animal fats and oils and their fractions, whether or not refined, but not chemically modified |
1506 |
|
2. |
Glycerol, crude, glycerol waters and glycerol
lyes |
1520.00.00 |
|
3. |
Vegetable waxes, Bee wax |
|
|
|
(1) vegetable waxes |
1521.10 |
|
|
(2) bee waxes |
1521.90.10 |
|
|
(3) shellac wax |
1521.90.20 |
|
4. |
Animal or vegetable fats boiled, oxidised,
dehydrated etc. |
1518 |
|
5. |
Liquid glucose (non-medicinal), Dextrose syrup |
1702 |
|
6. |
Denatured ethyl alcohol of any strength |
2207.20.00 |
|
7. |
Ores and minerals |
|
|
|
(1) Iron
ores and concentrates, including roasted iron pyrites |
26 |
|
|
(2) Manganese ores and
concentrates |
2602 |
|
|
(3) Copper ores and
concentrates |
2603 |
|
|
Nickel ores and
concentrates |
2604 |
|
|
Cobalt ores and
concentrates |
2605 |
|
|
Aluminium ores and
concentrates |
2606 |
|
|
Lead ores and
concentrates |
2607 |
|
|
Zinc ores and
concentrates Tin ores and
concentrates |
2608 2609 |
|
|
Chromium ores and
concentrates |
2610 |
|
|
Tungsten ores and
concentrates |
2611 |
|
|
Uranium
or thorium ores and concentrates |
2612 |
|
|
Molybdenum ores and
concentrates |
2613 |
|
|
Titanium ores and
concentrates |
2614 |
|
|
Niobium,
tantalum, vanadium or zirconium ores and concentrates |
|
|
|
(i) Niobium,
Tantalum, ores and concentrates |
2615.90.90 |
|
|
(ii) Vanadium ores
and concentrates |
2615.90.10 |
|
|
(iii) Zirconium ores
and concentrates |
2615.10.00 |
|
8. |
Precious metal ores and concentrates |
2616 |
|
|
(i) Silver ores and
concentrates |
2616.10.00 |
|
|
(ii) Gold ores and
concentrates |
2616.90.10 |
|
|
Other ores and
concentrates |
2617 |
|
|
Granulated slag
(slag sand) from mfg. of iron or steel |
2618 |
|
9. |
Benzole |
2707.10.00 |
|
|
Toluole |
2707.20.00 |
|
|
Xylole |
2707.30.00 |
|
|
Napthalene |
2707.40.00 |
|
|
Phenols; |
2707.60.00 |
|
|
Creosole oils |
2707.91.00 |
|
|
Normal Paraffin |
2712.20 |
|
|
Butadiene |
|
|
10. |
Fluorine, chlorine, bron-dne and iodine |
|
|
|
(1) Fluorine |
2801.30.10 |
|
|
(2) Glorine |
2801.10.00 |
|
|
(3) Bromine |
2801.30.20 |
|
|
(4) Iodine |
2801.20.00 |
|
11. |
Sulphur, sublimed or precipitated, collodial sulphur |
|
|
|
(1) Sublimed Sulphur (2) Precipitated Sulphur (3) Collodial Sulphur |
2802.00.10 2802.00.20 2802.0030 |
|
12. |
Carbon (carbon blacks and other forms of
carbon) |
|
|
|
(1) Carbon black |
2803.00.10 |
|
|
(2) Acetylene black |
2803.00.20 |
|
|
(3) Other |
2803.00.90 |
|
13. |
Hydrogen, rare gases and other non-metals. |
|
|
|
(1) Hydrogen |
2804.10.00 |
|
|
(2) Argon |
2804.21.00 |
|
|
(3) Other rare gases |
2804.29 |
|
|
(4) Nitrogen |
2804.30.00 |
|
|
(5) Oxygen |
2804.40.90 |
|
|
(6) Boron |
2804.50.10 |
|
|
(7) Tellurium |
2804.50.20 |
|
|
(8) Silicon |
2804.61.00 |
|
|
(9) Phosphorus |
2804.70 |
|
|
(10) Arsenic |
2804.80.00 |
|
|
(11) Selenium |
2804.90.00 |
|
14. |
Alkali or alkaline earth metals |
|
|
|
(1) Sodium |
2805.11.00 |
|
|
(2) Calcium |
2805.12.00 |
|
|
(3) Other |
2805.19.00 |
|
|
(4) Mercury |
2805.40.00 |
|
|
(5) Rare earth metals |
2805.30.00 |
|
15. |
Hydrogen chloride |
2806.10.00 |
|
16, |
Sulphuric acid and anhydrides |
2807.00.10 |
|
17. |
Nitric acid, sulphonitric acids |
|
|
|
(1) Nitric acid |
2808.00.10 |
|
|
(2) Sulphonitric acid |
2808.00.20 |
|
18. |
Diphosphorous pentaoxide, phosphoric acid etc. |
|
|
|
(1) Diphosphorous
pentaoxide |
2809.10.00 |
|
|
(2) Phosphoric acid (3) Polyphosphoric acid |
2809.20.10 2809.20.20 |
|
19. |
Oxides of boron, boric acids |
|
|
|
(1) Oxides of boron |
2810.00.10 |
|
|
(2) Boric acids |
2810.00.20 |
|
20. |
Halides and halide oxides of non-metals |
|
|
|
(1) Phosgene |
2812.10.10 |
|
|
(2) Phosphorus
trichloride |
2812.10.20 |
|
|
(3) Phosphorus
oxychloride |
2812.10.30 |
|
|
(4) Sulphur oxychloride,
thionyl chloride |
2812.10.40 |
|
|
(5) Silicon tetrachloride |
2812.10.50 |
|
|
(6) Other |
2812.10.90 |
|
21. |
Sulphides of non-metals |
|
|
|
(1) Carbon disulphide |
2813.10.00 |
|
|
(2) Arsenic disulphide
(artificial) |
2813.90.10 |
|
|
(3) Commercial phophorus
trisulphide |
2813.90.20 |
|
22. |
Ammonia, anhydrous |
2814.10.00 |
|
23. |
Sodium hydroxide (caustic soda), Potassium
hydroxide(caustic potash) |
|
|
|
(1) Sodium hydroxide
(caustic soda) |
2815.11 |
|
|
(2) Potassium hydroxide
(caustic potash) |
2815.20.00 |
|
24. |
Hydroxide and peroxide of magnesium. |
|
|
|
(1) Magnesium Hydroxide |
2816.10.10 |
|
|
(2) Magnesium peroxide |
2816.10.20 |
|
25. |
Aluminum hydroxide |
2818.30.00 |
|
26. |
Chromium oxides and hydroxides. |
2819 |
|
27. |
(1) Chromium trioxide |
2820.10.00 |
|
|
(2) Other |
2820.90.00 |
|
28. |
Manganese oxides |
|
|
|
(1) Manganese dioxide |
2820.10.00 |
|
|
(2) Other |
2820.90.00 |
|
29. |
Iron oxides and hydroxides (1) Iron oxides (2) Iron hydroxide |
2821.10.10 2821.10.20 |
|
30. |
Cobalt oxides and hydroxides |
|
|
|
(1) Cobalt oxides |
2822.00.10 |
|
|
(2) Cobalt hydroxides |
2822.00.20 |
|
31. |
Titanium oxides |
|
|
|
(1) Titanium dioxide |
2823.00.10 |
|
|
(2) Other |
2823.00.90 |
|
32. |
Hydrazine & hydroxylamine and their
inorganic salts. |
|
|
|
(1) Hydrazine, anhydrous |
2825.10.10 |
|
|
(2) Hydrazine hydrate |
2825.10.20 |
|
|
(3) Hydrazine sulphate |
2825.10.30 |
|
|
(4) Hydroxylamine
sulphate |
2825.10.40 |
|
|
(5) Other |
2825.10.90 |
|
33. |
Fluorides, fluorosilicates, etc. |
|
|
|
(1) Ammonium fluorides |
2826.11.10 |
|
|
(2) Sodium fluorides |
2826.11.20 |
|
|
(3) Aluminum fluorides |
2826.12.00 |
|
|
(4) Magnesium fluorides |
2826.19.10 |
|
|
(5) Flourosilicates of sodium |
|
|
|
(6) Flourosilicates of
potassium |
|
|
|
(7) Other |
2826.90.00 |
|
34. |
Chlorides, chloride oxides |
|
|
|
(1) Ammonium chloride |
2827.10.00 |
|
|
(2) Calcium chloride |
2827.20.00 |
|
|
(3) Chlorides of
Magnesium |
2827.31.00 |
|
|
(4) Chlorides of Aluminum |
2827.32.00 |
|
|
(5) Chlorides of Iron |
2827.33.00 |
|
|
(6) Chlorides of Cobalt |
2827.34.00 |
|
|
(7) Chlorides of Nickel |
2827.35.00 |
|
|
(8) Chlorides of Zinc |
2827.36.00 |
|
|
(9) Mercuric
chloride |
2827.39.10 |
|
|
(10) Mercurous
chloride |
2827.39.20 |
|
|
(11) Strontium
chloride |
2827.39.30 |
|
|
(12) Cuprous
chloride |
2827.39.40 |
|
|
(13) Chloride oxydies and chloride hydroxies
of copper |
|
|
|
(a)
Copper oxychloride |
2827.41.10 |
|
|
(b)
Other |
2827.41.90 |
|
35. |
Chlorates and perchlorates, Bromates etc. |
|
|
|
(1) Chlorates
of sodium |
2829.11.00 |
|
|
(2) Barium
chlorates |
2829.19.10 |
|
|
(3) Potassium
chlorate |
2829.19.20 |
|
|
(4) Magnesium
chlorate |
2829.19.30 |
|
|
(5) Other
chlorates |
2829.19.90 |
|
|
(6) Perchlorates |
2829.90.10 |
|
|
(7) Bromates
and perbromates |
2829.90.20 |
|
36. |
Sulphides, Polysulphides |
|
|
|
(1) Sodium
sulphides |
2830.10.00 |
|
|
(2) Zinc
sulphides |
2830.20.00 |
|
|
(3) Cadmium
sulphides |
2830,30.00 |
|
|
(4) Other
sulphides |
2830.90.10 |
|
|
(5) Polysulphides |
2830.90.20 |
|
37. |
Dithionites and sulphoxylates |
|
|
|
(1) Sodium
Dithionites |
2831.10.10 |
|
|
(2) Sodium
sulphoxylates. |
2831.10.20 |
|
|
(3) Other
Dithionites |
2831.90.10 |
|
|
(4) Other
sulphoxylates |
2831.90.20 |
|
38. |
Sulphites, thiosulphates |
|
|
|
(1) Sodium
bi-sulphite |
2832.10.10 |
|
|
(2) Sodium
hydrosulphite |
2832.10.20 |
|
|
(3) Other
sodium sulphites |
2832.10.90 |
|
|
(4) Potassium
metabisulphite (5) Magnesium
sulphite (6) Sodium
thiosulphate (7) Magnesium
thiosulphate (8) Other
thiosulphate |
2832.20.10 2832.20.20 2832.30.10 2832.20.20 2832.30.90 |
|
39. |
Copper sulphate |
2833.25.00 |
|
40. |
Nitrites, nitrates |
|
|
|
(1) Sodium nitrite |
2834.10.10 |
|
|
(2) Other nitrites |
2834.10.90 |
|
|
(3) Potassium nitrate |
2834.21.00 |
|
|
(4) Strontium nitrate |
2834.29.10 |
|
|
(5) Magnesium nitrate |
2834.29.20 |
|
|
(6) Barium nitrate |
2834.29.30 |
|
|
(7) Thorium nitrate |
2834.29.90 |
|
41. |
Phosphinates, phosphonates, etc. |
|
|
|
(1) Calcium hypophosphite |
2835.10.10 |
|
|
(2) Magnesium
hypophosphite |
2835.10.20 |
|
42. |
Carbonates, peroxocarbonates |
|
|
|
(1) Commercial
ammonium carbonate and other ammonium
carbonates |
2836.10.00 |
|
|
(2) Disodium carbonate
dense |
2836.20.10 |
|
|
(3) Disodium carbonate
light |
2836.20.20 |
|
|
(4) Other disodium
carbonate |
2836.20.90 |
|
|
(5) Sodium
hydrogen carbonate (Sodium bicarbonate) |
2836.30.00 |
|
|
(6) Potassium carbonates |
2836.40.00 |
|
|
(7) Calcium carbonates |
2836.50.00 |
|
|
(8) Barium carbonate |
2836.60.00 |
|
|
(9) Lead carbonate |
2836.70.00 |
|
|
(10) Lithium carbonates |
2836.91.00 |
|
|
(11) Strontium carbonate |
2836.92.00 |
|
|
(12) Percarbonates |
2836.99.10 |
|
|
(13) Magnesium
carbonate (14) Aluminum bicarbonate |
2836.99.20 2836.99.30 |
|
43. |
Cyanides, cyanide oxides |
|
|
|
(1) Sodium cyanide |
2837.11.00 |
|
|
(2) Potassium cyanide |
2837.19.10 |
|
|
(3) Double cyanide of
potassium and sodium |
2837.19.20 |
|
|
(4) Ammonium
sulphocyanide |
2837.20.10 |
|
|
(5) Potassium
ferricyanide |
2837.20.20 |
|
|
(6) Potassium
ferrocyanide |
2837.20.30 |
|
|
(7) Sodium ferrocyanide |
2837.20.40 |
|
|
(8) Sodium nitrophruside |
2837.20.50 |
|
|
(9) Other. complex cyanides |
2837.20.90 |
|
44. |
Fulminates, cyanates and thiocyanates |
|
|
|
(1) Fulminates |
2838.00.10 |
|
|
(2) Cyanates |
2838.00.20 |
|
|
(3) Thiocyanates |
2838.00.30 |
|
45. |
Borates, peroxoborates |
|
|
|
(1) Disodium tetraborate,
anhydrous |
2840.11.00 |
|
|
(2) Other disodium
tetraborate |
2840.19.00 |
|
|
(3) Magnesium borates |
2840.20.10 |
|
|
(4) Peroxoborates |
2840.30.00 |
|
46. |
Sodium dichromate |
2841.30.00 |
|
47. |
Potassium dichromate |
2841.50.90 |
|
48. |
Radioactive chemical elements |
|
|
|
(1) Natural uranium and
its compounds; |
2844.10.00 |
|
|
(2) Uranium
enriched in U235 and its compounds; Plutonium and its compounds |
284420,00 |
|
|
(3) Uranium
depleted in U235 and its compounds; Thorium and its compounds |
2844.30.00 |
|
|
(4) Radioactive
elements other than those of sub- heading 2844.10, 2844.20 or 2844.30 |
2844.40.00 |
|
49. |
Sotopes and compounds |
|
|
|
(1) Heavy water (deuterium
oxide) (2) Nuclear
fuels not elsewhere included or specified |
2845.10.00 2845.90.10 |
|
50. |
Compounds, inorganic or organic of rare earth
metals |
|
|
|
(1) Cerium oxides |
2846.10.10 |
|
|
(2) Other cerium
compounds |
2846.10.90 |
|
|
(3) Rare
earth oxides not elsewhere included or specified |
2846.90.10 |
|
|
(4) Rare
earth fluorides not elsewhere included or specified |
2846.90.20 |
|
|
(5) Rare
earth chlorides not elsewhere included or
specified |
2846.90.30 |
|
|
(6) Others |
2846.90.90 |
|
51. |
Phosphides, whether or not chemically defined |
|
|
|
(1) of copper |
2848.00.10 |
|
|
(2) of Zinc |
2848.00.20 |
|
|
(3) Other |
|
|
52. |
Calcium carbides |
2849.10.00 |
|
53. |
Ethylene, Propylene |
|
|
|
(1) Ethylene |
2901.21.00 |
|
|
(2) Propylene. |
2901.22.00 |
|
54. |
Cyclic Hydrocarbons |
|
|
|
(1) Cyclic hexane |
2902.11.00 |
|
|
(2) Benzenes |
2902.20.00 |
|
|
(3) Tolune |
2902.30.00 |
|
|
(4) o-xylene |
2902.41.00 |
|
|
(5) m-xylene |
2902.42.00 |
|
|
(6) p-xylene |
2902.43.00 |
|
|
(7) mixed xylene Isomers |
2902.44.00 |
|
|
(8) Styrene |
2902.50.00 |
|
|
(9) Ethyle Benzene |
2902.60.00 |
|
|
(10) Cumene |
2902.70.00 |
|
|
(11) Dipentene |
2902.90.10 |
|
|
(12) Dephenyl methane |
2902.90.20 |
|
|
(13) Dodecyclic
benzenes (excluding mixed alkylarenes) |
2902.90.30 |
|
|
(14) Nanhthalene |
2902.90.40 |
|
|
(15) Isobutyl benzene |
|
|
55. |
Halogenated derivatives of Hydrocarbons |
|
|
|
(1) Chloromethane (methyl
chloride) |
2903.11.10 |
|
|
(2) Chloromethane (ethyl chloride) |
2903.11.20 |
|
|
(3) Dichloromethane
(methylene chloride) |
2903.12.00 |
|
|
(4) Chloroform (trichloromethane) |
2903.13.00 |
|
|
(5) Carbont etrachloride (CC14‑
Tetrachloromethane) |
2903.14.00 |
|
|
(6) 1, 2‑Dichloroephane
(ethylene dichloride) |
2903.15.00 |
|
|
(7) Tetrachloroethane |
2903.19.10 |
|
|
(8) Trichloroethane |
2903.19.20 |
|
|
(9) Vinyl chloride (Chloroethylene) |
2903.21.00 |
|
|
(10) Trichloroethylene |
2903.22.00 |
|
|
(11) Tetrachloroethylene (Perchloroethylene) |
2903.23.00 |
|
|
(12) Flourinated derivatives of acyclic
hydrocarbons |
2903.30.10 |
|
|
(13) Brominated derivatives
of acyclic hydrocarbons |
2903.30.20 |
|
|
(14) lodinated derivatives
of acyclic hydrocarbons |
2903.30.30 |
|
|
(15) Trichlorofluoromethane |
2903.41.00 |
|
|
(16) Dichlorodifluoromethane |
2903.42.00 |
|
|
(17) Trichlorofluoroethane |
2903.43.00 |
|
|
(18) 1, 2
Dichlorotetrafluoroethane |
2903.44.10 |
|
|
(19) Chloropentafluoroethane |
2903.44.20 |
|
|
(20) Chlorotrifluoro‑methane |
2903.45.11 |
|
|
(21) Pentachloro
fluoroethane |
2903.45.12 |
|
|
(22) Tetrachlorodi fluoroethane, Heptachlorodi fluoropropane Hextachlorodi
fluoropropane, Pentachlorotri
fluoropropane, Tetrachlorotetra fluoropropane,
Trichloropenta fluoropropane, Dichlorohen
fluoropropane, Chlorohepta fluoropropane |
2903.45.13 |
|
|
(23) Heptachlorodi fluropropane |
2903,45.21 |
|
|
(24) Hexachlorodi
fluropropane |
2903.45.22 |
|
|
(25) Pentachloroth fluropropane |
2903.45.23 |
|
|
(26) Tetrachloropetra
fluropropane |
2903.45.24 |
|
|
(27) Trichloropenta
fluropropane |
2903.45.25 |
|
|
(28) Dichlorohexa fluropropane |
2903.45.26 |
|
|
(29) Chlorohepta fluropropane |
2903.45.27 |
|
|
(30) Bromochlorodifluoro‑methane |
2903.46.10 |
|
|
(31) Bromotrifluoro‑methane |
2903.46.20 |
|
|
(32) Dibromotetra‑fluoro‑ethane |
2903.46.30 |
|
|
(33) Other
perhalogenated derivatives with flouorine and chlorine |
2903.47.00 |
|
|
(34) Halogenated derivatives of methane,ethane
or propene halogenated only with flouorine and chlorine HCFC3 |
2903.49.10 |
|
|
(35) 1, 2, 3, 4, 5, 6‑Hexachlorocyclohexane |
2903.51.00 |
|
|
(36) Chlorobenzene (mono chloro) |
2903.61.10 |
|
|
(37) Ortho‑dichlorobenzene |
2903.61.20 |
|
|
(38) Para‑dichlorobenzene |
2903.6l.30 |
|
|
(39) Hexachloro benzene other than indane |
2903.62.10 |
|
|
(40) DDT (Dichloro diphenyl trichloroethane) |
|
|
|
(a) DDT ‑ Technical 75 Wdp |
2903.62.21 |
|
|
(b) Other |
2903.62.29 |
|
|
(41) Chloro‑fluorobenzene |
2903.69.10 |
|
|
(42) Benzal chloride (Benzyl dichloride) |
2903.69.10 |
|
|
(43) Benzo trichloride |
2903.69.30 |
|
|
(44) Benzye Chloride |
2903.69.40 |
|
|
(45) Parachloro‑toluene
(4‑Chloromethyl benzene) |
2903.69.50 |
|
|
(46) Napthalene chlorinated |
2903.69.60 |
|
|
(47) Chlorofluorn anifinp |
2903,69,70 |
|
56. |
Sulphonated,
nitrated or nitrosated derivatives of hydrocarbons (1) Benzene sulphonic
acid (2) 1, 5 Naphthalene
disulphonic acid (Armstrong's Add) (3) Napthalene sulphonic
acid (4) Vinyl sulphone (5) Nitrobenzene (6) Meta dintrobenzene |
2904.10.10 2904.10.20
2904.10.30
2904.10.40
2904.20.10 2904.20.20 |
|
|
(7) Meta nitrotoluene |
2904.20.30 |
|
|
(8) Ortho nitrotoluene |
2904.20.40 |
|
|
(9) Paranitrotoluene |
2904.20.50 |
|
|
(10) Dinitrotoluene |
2904.20.60 |
|
|
(11) 2, 5
Dichloronitrobenzene |
2904.90.10 |
|
|
(12) Dinitrochlorobenzene |
2904-90.20 |
|
|
(13) Meta
nitrochlorobenzene |
2904.90.30 |
|
|
(14) Ortho nitrochlorobenzene |
2904.90.40 |
|
|
(15) Para
nitrochlorobenzene |
2904.90.50 |
|
|
(16) 2-nitro-chlorotoluene |
2904.90.60 |
|
|
(17) Sodium meta
nitrobenzene sulphonate |
2904.90.70 |
|
57. |
Methanol |
2905.11.00 |
|
58. |
DI-Ethylene Glycol, Mono-Ethylene Glycol |
2905.31.00 |
|
59. |
Cyclic alcohols |
|
|
|
(1) Menthol |
2906.11.00 |
|
|
(2) Cyclohexanol
methyl-cyclohereanols and dimethylcy
clohexanols |
2906.12.00 |
|
|
(3) Sterols and inositols |
|
|
|
(a) Cholesterol |
2906.13.10 |
|
|
(b) Other |
2906-13.90 |
|
|
(4) Terpineols |
2906.14.00 |
|
|
(5) Borneol |
2906.19.10 |
|
|
(6) Benzyl alcohol |
2906.21.00 |
|
|
(7) Clinnamic alcohol |
290629.10 |
|
|
(8) Phenylethyl alcohol |
2906.29.20 |
|
60. |
Halogenated, sulphonated, nitrated or
nitrosated derivatives of Phenols and Phenol alcohols |
|
|
|
(1) Derivatives
containing only halogen substituents and
their salts |
2908.10.00 |
|
|
(2) Phenol
sulphonic acids, Naphthol sulphonic acids |
2908.20.10 |
|
|
(3) G acid (2-naphthol-6)
8 disulphonic acid (4) Salts of G acid (5) Beta naphthol
sulphonic acids (6) Nevile‑winther
acid (1‑naphthol 4 sulphonic acid) (7) Schaeffer
acid (2‑Naphthol‑6‑ sulphonic acid) (8) R acid (2‑Naphthol 3, 6
disulphonic acid) and its disodium
salt and salt of R acid (9) Chromotropic acid (1, 8‑dihydroxynaphthalene
3, 6 disulfonic acid) (10) Para
nitrophenol (11) Musk
xylol |
2908.20.21 2908.20.22 2908.20.23 2908.20.24 2908.20.25 2908.20.26 2908.20.27 2908.90.10 2908.90.20 |
|
61. |
Ethers, ether‑alcohols, ether‑phenols etc. |
2909 |
|
|
(1) Acyclic ethers and their halogenated,
sulphonated, nitrated or
nitrosated derivatives |
|
|
|
(a) Diethyl ether |
2909.11.00 |
|
|
(b) Other |
2909.19.00 |
|
|
(2)
Cyclanic, cyclenic or
cycloterpenic ethers and their halogenated,
sulphonated, nitrated or nitrosated derivatives |
2909.20.00 |
|
|
(3) 4‑chloro‑2 nitro anisole |
2909.30.11 |
|
|
(4) Ortho nitro anisole |
2909.30.12 |
|
|
(5) Diphenyl oxide |
2909.30.20 |
|
|
(6) Musk ambrette |
2909.30.30 |
|
|
(7) 2,
2‑Oxyduethonol (diethylene glycol
digol) |
2909.41.00 |
|
|
(8) Monomethyl ethers of ethylene glycol or
of diethylene glycol |
2909.42.00 |
|
|
(9) Monobutyl
ethers of ethylene glycol or of diethylene glycol |
2909.43.00 |
|
|
(10)
Other monoalkylethers of ethylene
glycol or of diethylene
glycol |
2909.44.00 |
|
|
(11)
Ether phenols, ether alcohophenols
and their halogenated,
sulphonated, nitrated ornitrosated derivatives |
|
|
|
(a)
Guaiacol |
2909.50.10 |
|
|
(b) Isoeugenol |
2909.50.20 |
|
|
(c) Guaiacol sulphonate |
2909.50.30 |
|
|
(d) Others |
2909.50.90 |
|
|
(12) Alcohol
peroxides, ether peroxides, ketone peroxides, and their halogenated,
sulphonated, nitrated or nitrosated derivatives |
2909.60.00 |
|
|
|
|
|
62. |
Expoxides, epoxyalcohols, epoxyethers. |
|
|
|
(1) Methyloxirane
(propylene oxide) |
2910.20.00 |
|
|
(2) 1-chlora-2,
3, -epoxypropane (epychorohydrin)' |
2910.30.00 |
|
|
(3) Others |
2910.90.00 |
|
63. |
Ethylene Oxide |
2910.10.00 |
|
64. |
Acetals and hemiacetals. |
|
|
|
(1) Acetals
and hemiacetals whether or not with other oxygen function |
2911.00.10 |
|
|
(2) Others |
2911.00.90 |
|
65. |
Aldehydes whether or not with other oxygen
function. |
|
|
|
(1) Methanal
(formaldehyde) |
2912.11.00 |
|
|
(2) Ethanal
(acetaldehyde) |
2912.12.00 |
|
|
(3) Butanal
(butyraldehyde normal isomer) |
2912.13.00 |
|
|
(4) Crotonaldehyde |
2912.19.10 |
|
|
(5) Heptaldehydes
(heptanal) |
2912.19.20 |
|
|
(6) Glyoxal |
2912.19.30 |
|
|
(7) Benzaldehyde |
2912.21.00 |
|
|
(8) Cinnamicaldehyde |
2912.29.10 |
|
|
(9) Phenyl acetaldehyde |
2912.29.20 |
|
|
(10) Aldehyde-alcohols |
2912.30.00 |
|
|
(11) Vanillin
(4 - hydroxy - 3 - methoxy - benzaldehyde) |
2912.41.00 |
|
|
(12) Ethylvanillin
(3-ethoxy-4-hydroxybenzal dehyde) |
2912.42.00 |
|
|
(13) Anisicaldehyde
(anisaldehyde) |
2912,49.10 |
|
|
(14) Heliotropin (piperonyl
aldehyde) |
2912-4910 |
|
|
(15) Thiacetazone |
2912,49.30 |
|
|
(16) 3,4,5-trimethoxy-benzaldehyde |
2912,49.40 |
|
|
(17) Cyclipolymers of
aldehydes |
2912.50.00 |
|
|
(18) Paraformaldehyde |
2912.60.00 |
|
66. |
Halogenated,
sulphonated, nitrated derivatives of phenols alcohols. |
|
|
|
(1) Ortho‑chloro‑benzaldehyde |
2913.00.10 |
|
|
(2) Other |
2913.00.90 |
|
67. |
Saturated acyclic monocarboxylic acids |
|
|
|
(1) Formic acid, its salts
and esters |
|
|
|
(a) formic acid |
2915.11.00 |
|
|
(b) Sodium formate |
2915.12.10 |
|
|
(c) Others |
2915.12.90 |
|
|
(d) Esters of formic acid |
2915.13.00 |
|
|
(2) Acetic acid, its salts
and esters |
|
|
|
(a) acetic acid |
2915.21.00 |
|
|
(b) sodium acetate |
2915.22.00 |
|
|
(c) cobalt acetate |
2915.23.00 |
|
|
(d) calcium acetate |
2915.29.10 |
|
|
(e) maganesium acetate |
2915.29.20 |
|
|
(f) manganese acetate |
2915.29.30 |
|
|
(g) ethyl acetate |
2915.31.00 |
|
|
(h) vinyl acetate |
2915.32.00 |
|
|
(i) n‑Butyl acetate |
2915.33.30 |
|
|
(j) isobutyl acetate |
2915.34.00 |
|
|
(k) 2‑Ethoxy ethyl acetate |
2915.35.00 |
|
|
(l) benzyl acetate |
2915.39.10 |
|
|
(m) bormyl acetate and Iso bormyl acetate |
2915.39.20 |
|
|
(n) halyl acetate |
2915.3930 |
|
|
(o) methyl acetate |
2915.39.40 |
|
|
(p) phenyle propyl acetate |
2915.39.50 |
|
|
(q) ter pinyl acetate |
2915.39.60 |
|
|
(3) Monochloroacetic
acid, their salts and esters |
2915.40.10 |
|
|
(4) Dichloroacetic acid,
their salts and esters |
2915.40.20 |
|
|
(5) Trichloroacetic acid,
their salts and esters |
2915.40.30 |
|
|
(6) Propionic acid, its
salts and esters |
2915.50.00 |
|
|
(7) Butanoic acid, their
salts and esters |
2915,60.10 |
|
|
(8) Pentanoic acids, their
salts and esters |
2915.60.20 |
|
|
(9) Palmitic acid |
2915.70.10 |
|
|
(10) Stearic acid |
2915.70.20 |
|
|
(11) Glycerol monostearate |
2915.70.30 |
|
|
(12) H.C.O Fatty acid (including 12-Hydroxy stearic acid) |
2915.70.40 |
|
|
(13) D.C.O Fatty acid |
2915.70.50 |
|
|
(14) Acetyl chloride |
2915.90.10 |
|
|
(15) Octoic acid (caprylic acid) |
2915.90.20 |
|
|
(16) Hexoic acid (caproic acid) |
2915.90.30 |
|
68. |
Unsaturated acyclic monocarboxylic acids. |
|
|
|
(1) Acrylylic acid and
its salts |
2916.11.00 |
|
|
(2) Butyl acrylate |
2916.12.00 |
|
|
(3) Methacrylic acid |
2916.13.10 |
|
|
(4) Salts of methacrylic
acid |
2916.14.00 |
|
|
(5) Oleic acid |
2916.15.10 |
|
|
(6) Undecylanic acid |
2916.19.10 |
|
|
(7) Bismuth
compounds of unsaturated acyclic monoacids |
2916.19.20 |
|
|
(8) Potassium
compounds of unsaturated acyclic monoacids |
2916.19.30 |
|
|
(9) Sodium
compounds of unsaturated acyclic monoacids |
2916.19.40 |
|
|
(10) Esters
of unsaturated acyclic monoacids not elsewhere specified |
2916.19.50 |
|
|
(11) Sorbic acid |
2916.19.60 |
|
|
(12) Cyclanic,
cyclenic or cycloterpenic monocarboxylic acid,
their anhydrides, halides, peroxides,
peroxyacids and their
derivatives |
2916.20 |
|
|
(13) Benzoic acid |
2916.31.10 |
|
|
(14) Benzyl acetate |
2916.31.20 |
|
|
(15) Methyl benzoate |
2916.31.30 |
|
|
(16) Sodium benzoate |
2916.31.40 |
|
|
(17) Benzocaine
(ethylpara-amino benzoate) |
2916.31.50 |
|
|
(18) Orthochloro
benzoic add (19) Benzoyl
peroxide and benzoyl chloride (20) Phenylacetic
acids and its salts (21) Esters
of phenylacetic acid (22) Cinnamic
acid (23) Bismuth
compounds of aromatic monoacids (24) Potassium
compounds of aromatic acids (25) Sodium
compounds of aromatic monoacids (26) Esters of aromatic monoacids not
elsewhere specified |
2916.31.60 2916.32.00 2916.34.00 2916,35.00 2916.39.10 2916.39.20 2916.39.30 2916.39.40 2916.39.50 |
|
69. |
Polycarboxylic acids |
2917 |
|
70. |
Carboxylic acids |
2918 |
|
71. |
Phosphori ester and their salts |
2919 |
|
72. |
Esters of other inorganic acids |
2920 |
|
73. |
Amine-function compounds |
2921 |
|
74, |
Oxygen - function amino-compounds |
2922 |
|
75. |
Quaternary ammonium salts and hydroxides |
2923 |
|
76. |
Carboxyamide-function. compounds |
2924 |
|
77. |
Carboxyamide-function
compounds including saccharin 'and its salts |
2925 |
|
78. |
Nitrile-function compounds |
2926 |
|
79. |
Diazo-, Azo- or azoxy-compounds |
2927 |
|
80. |
Organic
derivatives of hydrazine or of hydroxylamine |
2928 |
|
81. |
Organo-sulphur compounds |
2930 |
|
82. |
Ethylene Diamine Tetra Acetic Acid |
|
|
83. |
Heterocyclic
compounds with oxygen heteroatom(s) only |
2932 |
|
84. |
Heterocyclic
Compounds with nitrogen heteroatom (s) Only |
2933 |
|
85, |
Nucleic acids and their salts |
2934 |
|
86, |
Sulphonamides |
2935 |
|
87. |
Glycosides,
natural or reproduced by synthesis and their salts |
2938 |
|
88. 89. |
Vegetable
alkaloids, natural or reproduced by synthesis and their salts Tanning extracts of vegetable origin |
2939 3201 |
|
90. |
Synthetic organic tanning substances |
3202 |
|
91. |
Coloring matter of vegetable or animal origin |
3203 |
|
92. |
Synthetic organic coloring matter |
3204 |
|
93. |
Colour lakes |
3205 |
|
94. |
Glass frit and other glass |
3207.40.00 |
|
95. |
Other |
|
|
96. |
Prepared driers |
3211.00.00 |
|
97. |
Casein, Caseinates, |
3501 |
|
98. |
Enzymes, prepared enzymes |
3507 |
|
99. |
Artificial graphite |
3801 |
|
100. |
Activated carbon |
3802 |
|
101. |
Residual lyes from mfg. of wood pulp |
3804 |
|
102. |
Rosin and resin acids and derivatives |
3806 |
|
103. |
Wood tar, wood tar oils |
3807 |
|
104. |
Finishing agents, fixing of dye-stuffs |
3809 |
|
105. |
Prepared rubber accelerators |
3812 |
|
106. |
Reducers and blanket wash/roller wash |
|
|
107. |
Reaction initiators, reaction accelerators |
3815 |
|
108. |
Mixed alkylbenzenes |
3817 |
|
109. |
Chemical elements doped |
3818 |
|
110. |
Industrial monocarboxylic fatty acids |
3823 |
|
111. |
Retarders |
3824 |
|
112. |
LLDPE/LDPE |
3901.10.10 |
|
113. |
HDPE |
3901.10.90 |
|
114. |
Polymers of propylene |
3902 |
|
115. |
PVC |
|
|
116. |
Acrylic polymers |
3906 |
|
117. |
Polyacetals |
3907 |
|
118. |
Polythene chips |
3907.60.90 |
|
119. |
Polyamides_ |
3908 |
|
120. |
Amino-resins, polyphenylene
oxide |
3909 |
|
121. |
Silicons |
3910 |
|
122. |
Petroleum resins |
3911 |
|
123. |
Cellulose and its chemical derivatives |
3912 |
|
124. |
Natural polymers |
3913 |
|
125. |
Ion-exchangers based on polymers |
3914 |
|
126. |
Self-adhesive plates, sheets, film, strip of
plastics |
3919 |
|
127. |
Flexible plain films |
3920 |
|
|
Articles for conveyance or packing of goods of plastics |
3923 |
|
129. |
Raw Rubber, latex, dry ribbed sheet of all
RMA grade, treelace, earth scrap, amoniated latex, preserved latex, latex
concentrate, centrifugual latex, dry creep rubber, dryblock rubber, crumb
rubber and skimmed rubber |
4001 |
|
130. |
Synthetic rubber and factice derived from oils |
4002 |
|
131. |
Reclaimed rubber |
4003 |
|
132. |
Compounded rubber, unvulcanised |
4005 |
|
133. |
Mechanical wood pulp, chemical wood pulp,
semi-chemical wood pulp |
4701,
4702, 4703 |
|
134. |
Cartons, Boxes |
4819 |
|
135. |
Paper printed labels, paperboard printed labels |
4821 |
|
136. |
Paper self-adhesive tape |
4823.12.00 |
|
137. |
Partially oriented yarn, polyester texturised yam |
5402-33.00 |
|
138. |
Polyester Staple Fibre & Polyester Staple
Fibre Fill |
5503.20.00 |
|
139. |
Polyester Staple Fibre waste |
5505.10 |
|
140. |
Sacks and bags, of a kind used for packing of
goods |
6305.10 |
|
141. |
Carboys, bottles, jars, phials of glass |
7010 |
|
142. |
Stoppers, caps and lids |
7010.20.00 |
|
143. |
Any other industrial input as notified by
Government |
|
GOODS WHICH ARE
OUTSIDE VAT UNDER SUB‑SECTION (1) OF
SECTION 6
|
Sl. No. |
Sub
entry |
Description
of Goods |
|
1. |
Petroleum Products: (i) Aviation Turbine
fuel (ii) High Speed Diesel
Oil (iii) Motor Spirit (including light diesel oil
but excluding petrol,
naphtha, aviation turbine fuel
and high speed diesel oil) (iv) Petrol
other than naphtha |
|
|
2. |
Foreign Liquor: |
|
|
|
(i) Beer and wine |
|
|
|
(ii) Other than Beer and
Wine |
|
|
3. |
Ganja and Opium |
|