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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 ***
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 ***
 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 ***