The Kerala General Sales Tax - Schedules
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Body

THE SCHEDULE

[Section 5(1)]

Goods in respect of which tax is leviable under section 5

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Sl. No.	Sub-entry	Description of goods	Rate of tax (per cent)
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1.	Petroleum products :
	(i)	Aviation turbine fuel	34
	(ii)	High Speed Diesel Oil	40
	(iii)	Motor Spirit (including light diesel oil but excluding petrol, naphtha, aviation turbine fuel and high speed diesel oil)	50
	(iv)	Petrol other than naphtha	44

2.	Foreign Liquor :
	(i)	Bottled Wine, imported from outside the country and has suffered duty under the Customs Act, 1962	37
	(ii)	Bottled Foreign liquor other than wine, imported from outside the country and has suffered duty under the Customs Act, 1962	115
	(iii)	Beer not covered under sub-entry (ii) above	116
	(iv)	Wine not covered under sub-entry (i) above	86
	(v)	Foreign liquor not covered under sub-entries (i), (ii), (iii) and (iv) above
		(a) for which purchase value incurred is above Rupees 400 per Case	251
		(b) for which purchase value incurred is up to Rupees 400 per case	241
3.	Ganja and Opium		85

Explanation.- For the purpose of this Schedule,-

(i) "case" means, 48 bottles of 180 ml. each, or 24 bottles of 375 ml. each, or 18 bottles of 500 ml. each or 12 bottles of 750 ml. each, or 9 bottles of 1000 ml. each or 6 bottles of 1500 ml. each;

(ii) "purchase value" means the value at which the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited purchases such liquor from the suppliers and in case any liquor is not purchased by the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited, such value as fixed by the Commissioner of Excise, for the purpose of levy of duties under the provisions Of the Abkari Act, 1077 (1 of 1077)