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The Kerala General Sales Tax - Schedules
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SECOND SCHEDULE Omitted w.e.f 31st March, 2005

DECLARED GOODS IN RESPECT OF WHICH A SINGLE POINT OF TAX ONLY IS LEVIABLE UNDER SUB-SECTION (1) OF SECTION 5

Sl.No. Description of goods Point of levy Rate of Tax-%
(1) (2) (3) (4)
1. Oil seeds as defined in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), other than groundnut coconut and copra At the point of first sale in the State by a dealer who is liable to tax under Section 5 4
2.

(i) Coal, including coke in all its forms but excluding charcoal Do 4
(ii) Iron and Steel that is to say    
(a) Pig Iron and Cast Iron including Ingot Moulds, Bottom Plates, Iron Scraps, Cast Iron Scraps, Runner Scraps and Iron Skull Scrap. Do. 4
(b) Steel Semis (ingots, slabs, blooms and billets of all qualities, shapes and size). Do. 4
(c) Skelp Bars, Tin Bars, Sheet Bars, Hoc bars and Sleeper Bars. Do. 4
(d) Steel bar (rounds, rods, squares, flats, octogons, hexagons, plain and ribbed or twisted, in coil firm as well as straight length and in coil form, as well as straight lengths). Do 4
(e) Steel structurals (angles, joints, channels, tees, sheet piling section, Z sections or any other rolled sections). Do. 4
(f) Sheets, hoops, strips and Skelp both black and galvanished, hot and cold rolled plain and corrugated, in all qualities, in straight length and in coil form, as rolled and in riveted condition. At the point of first sale in the State by a dealer liable to pay tax under section 5. 4
(g) Plates, both plain and chequered in all qualities. Do. 4
(h) Discs, Rings, Forgings and steel castings. Do. 4
(i) Tool, Alloy and special steels of any of the above categories. Do. 4
(j) Steel melting scrap in all forms including steel skull turnings and borings. Do. 4
(k) Steel tubes, both welded and seamless of all diameters and lengths including tube fittings. Do. 4
(l) Tin plates, both hot dipped and electrolytic and tin free plates. Do 4
(m) Fish Plate Bars, Bearing Plate Bars, Crossing sleeper Bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, Rails-heavy and light crane rails. Do. 4
(n) Wheels, Tyres, Axles, and wheel sets. Do. 4
(o) Wire rods and wires rolled, drawn, galvanised, aluminised, tinned or coated as by copper. Do. 4
(p) Defectives, rejects, cuttings or end pieces of any of the above categories. Do. 4
(q) Galvanized Iron Pipes (G.I. Pipe)   Do   4
(iii) Jute that is to say fibre extracted from plants belonging to the species Corchorus capsularis and Corehorus olitorious and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabius and Hibiscus Sabdariffa Varatissima and the fibre known as Sunn or Sunn hemp extracted from plants of the species crotalaria Juncea whether baled or otherwise. Do. 4
3.(i) Cotton, that is to say all kinds of cotton (indigenous or imported, in its unmanufactured states, whether ginned, or unginned, baled, pressed or otherwise, but not including cotton waste) Do. 4
(ii) Cotton yarn other than hand spun yarn but not including cotton yarn waste. Do. 4
4.

(i) Raw hides and skins-

(a) purchased within the State

At the point of last purchase in the State by a dealer liable to tax under Section 5. 4
(b) brought from outside the State At the point of first sale in the State by a dealer liable to tax under Section 5. 4
(ii) dressed hides and skins Do 4
5(i)

Coconut and copra . .
(a) purchased within the State At the point of last purchase in the State by a dealer who is liable to tax under Section 5. 4
(b) brought from outside the State At the point of first sale in the State by a dealer who is liable to tax under Section 5. 4
Explanation:-For the purpose of taxation Coconut and Copra shall be treated as one and same goods. . .
6.

Groundnut and groundnut seeds:

(a) Purchased within the State

At the point of last purchase in the State by a dealer who is liable to tax under Section 5. 4
(b) Brought from outside the State At the point of first sale in the State by a dealer who is liable to tax under Section 5. 4
7. Crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcarcous rock, sand) whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillations of bituminous minerals and whether or not subjected to all or any or the following processes:-

(1) decantation

(2) de-salting

(3) de-hydration

(4) Stabilisation in order to normalise the vapour pressure.

(5) elimination of very light fractions with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure.

(6) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes.

(7) any other minor process (including addition of pour point depressants or flow improvers) which does not change the essential character of the substance

Do. 4
8.

Pulses, that is to say gram or gulab gram, Tur or Arhar or Moong or green gram, Masur or Lentil, Urad or black gram, Moth, Lakh or Khessari Do. 4
Explanation :- Pulses whether whole or separated and whether with or without husk shall be treated as a single commodity for the purpose of levy of tax.
9.

Cereals, that is to say paddy, rice, jower or milo, bajra, maize, ragi, kodon, kutki and barli. Do. 1
Explanation:- Where a tax has been levied in respect of paddy, the tax leviable on rice produced out of such paddy shall be reduced by the amount of tax levied on such paddy.
9A. Wheat Do. 1
10. Rexine, waterproof cloth, PVC cloth, Unmanufactured tobacco on which duty under the Additional Duties of Excise (Goods of Special Importance) Act 1957 (Central Act 58 of 1957) is not levied Do. 4