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THE KERALA VALUE ADDED TAX ACT, 2003 - SCHEDULE History
THIRD SCHEDULE : Goods in respect of which tax is leviable at the rate of 4 % under sub-section (1) of section 6
Annexure 1
Soft Wood
(See serial Number 144 of the List A under the Third Schedule)
Sl. No
Local Name
Botanical Name
Plywood Category
1
Vella Pine
Vaterica indica
2
Kurangadi / Narivenga / Mundani
Acrocarpus Fraxinifolius
3
Karanjali / Kalpine
Dipterocarpus indicus
4
Kulamavu / Kulirmavu / Uuravu
Machilus macrantha (Persea macrantha)
5
Paali
Palaquim ellipticum
6
Thelli pine / Pantha pine
Canarium / Strictum
7
Kolavu
Hardwickia / Kingioderdron pinnatum
8
Maavu
Mangifera indica
9
Chandana vempu
Cedrela toona
10
Poon / Punna / Punnapa
Calophylum inophyllum ( c.tomentosum)
11
Vedippilaavu / Mullampaali
Cullenia / Excelsa
12
Cheru
Holigarna Aarnotiana
13
Pothondi / Perumthondi
Sterculia alata
14
Cheeni
Tetrameles nudiflora
15
Nedunaar
Polyarthia / fragrans
16
Vallabham / Varanga
Carallia brachiata
17
Chorapine
Myristica attenuata
18
Nenmeni vaaka
Albizia lebbeck
19
Chemmaram
Amoora rohituka ( aphanamixis polystachya
20
Cheru konna
Petros permum diversitolium
21
Mullilam
Zanthoxylum rhetsa
22
Neermaruthu
Terminalia arjuna
23
Peenaari
Sterculia foetida
24
Kumbil
Gmelina arborea
25
Veembu
Kydia calycina
26
Njaaval
Eugenia jambolana
27
Kattu nelli
Garuga pinnata
28
Vakka
Sterculia villosa
29
Thavala, pambara kumbil
Trewia polycarpa
Matchwood category
1
Aspin / Kanala / Naashakam
Evodia roxburghiana
2
Elavu / poola
Bombox malabaricum
3
Matti / Perumaram
Ailanthus malabarica
4
Paala / Mukkambaala
Alstonia scholaris
5
Murikku
Erythrina stricta
6
Vaaka (kunnivaaka)
Albizia odoratissinia
Bobbinwood category
1
Vellagil
Dysoxylum malabaricum
2
Manjakkadavu
Adina corditolia
Pencil wood category
1
Vengotta
Lophopetalum wightianum
2
Peramtholi / Poochakkadanva
Hymenodictyon excelsum
3
Aattu thekku / Kadambu
Anthocephalus cadamba
Packing case wood
1
Kaara / Bhadraksham
Elaeocarpus serratus
2
Ambazham
Spondias pinnata
3
Aaval
Holoptelia integrifolia
4
Udhi
Lannea grandis
5
Arayanjali
Antiaris toxicaria
6
Malavepu
Melia dubia
7
Vatta / Uppathi
Macranga peltata
8
Rubber
Hevea braziliensis