DEMO
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THE KERALA VALUE ADDED TAX ACT, 2003 - SCHEDULE
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Body
SECOND SCHEDULE
Rate 1%
[See Section 6(1)(a)]
Sl. No.
Description of Goods
HSN Code
1
Bullions
(1) Silver
7106.91.00
(2) Gold bullion, sold by agencies notified by Director Genera! of Foreign Trade and those authorised by Reserve Bank of India for import of gold into the country, at the point of sate within the State.
7108.12.00
(3) Platinum
7110.11.10
(4) Palladium
7110.21.10
(5) Rhodium
7110.31.00
(6) Iridium, Osmium and Ruthenium
7110.41.00
(7) Omitted w.e.f. 01-04-2015
(8) Omitted w.e.f. 01-04-2015
(9) Omitted w.e.f. 01-04-2015
(10) Omitted w.e.f. 01-04-2015
(11) Omitted w.e.f. 01-04-2015
(12) Omitted w.e.f. 01-04-2015
2
Ice
2201.90.10
2
Chillies dried
0904.20.10
2A
Coriander Seeds
0909.20.00
2B
Chillies dried
0904.20.10
2C
Flour other than those specifically mentioned in the First Schedule
(1) Rye flour
1102.10.10
(2) Maize (corn flour)
1102.20.20
(3) Rice flour (Puttu podi and the like)
1102.30.00
(4) Other cereal flour
1102.90.00
2D
Omitted w.e.f. 18-07-2016
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3
Pearls, natural or cultured
(1) Natural Pearls
(a) Un-worked
7101.10.10
(b) Worked
7101.10.20
(2) Cultured Pearls
(a) Un-worked
7101.21.00
(b) Worked
7101.22.00
4
Precious Stones
(1) Diamond
7102
(2) Emerald
7103.10.11
(3) Ruby and Saphire
7103.10.12
(4) Other
7103.10.19
5
Semi Precious Stones
(1) Feldspar (Moon stone)
7103.10.21
(2) Garnet
7103.10.22
(3) Agate
7103.10.23
(4) Green Aventurine
7103.10.24
(5) Other
7103.10.29
5A
Pulses
0713
5B
Orid dhal powder
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6
Solar energy devices and spare parts
(1) Solar cells
8541.40.11
(2) Solar lanterns and lamps
9405.50.40
(3) Parts of solar lanterns and lamps of
(a) glass
9405.91.00
(b) plastic
9405.99.00
(4) Solar energy equipment
****
(5) Solar water heaters and systems
****
(6) Solar crop driers and systems
****
(7) Solar refrigerations, solar cold storages and solar air-conditioning systems
****
(8) Solar stills and desalination systems
****
(9) Solar pumps based on solar thermal and solar photovoltaic conversion
****
(10) Solar power generating system
****
(11) Solar cookers
****
(12) Concentrating and pipe type solar collectors
****
(13) Flat plate solar collectors
****
(14) Solar photovoltaic modules and panels for water pumps and other application
****
(15) Black continuously plated solar selective coating sheets, fans and tube
****
(16) Vacuum tube solar collectors
****
(17) Solar photovoltaic cells, modules, and other systems/devices
****"
7A.
Omitted w.e.f. 18-07-2016
8.
Omitted w.e.f. 18-07-2016
9.
Omitted w.e.f. 18-07-2016
10
Omitted w.e.f. 18-07-2016
11
Prepared poultry feed
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