DEMO
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Section
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Rules
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6 Levy of tax on sale or purchase of goods
8 Payment of tax at compounded rates
11 Input Tax Credit:
13 Refund of input tax in the case of export of inter-State sale
10. Determination of taxable turnover:
13 Determination of input tax credit in respect of capital goods:
THE KERALA VALUE ADDED TAX ACT, 2003 - SCHEDULE
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FOURTH SCHEDULE
Goods which are outside VAT under sub-section (1) of section 6
Sl. No.
Sub-entry
Description of Goods
1
Petroleum Products
(i)
Aviation Turbine Fuel
(ii)
High Speed Diesel Oil
(iii)
Motor Spirit (including light diesel oil but excluding petrol, aviation turbine fuel and high speed diesel oil)
(iv)
Petrol other than naphtha
2
Foreign Liquor
(i)
Beer and wine
(ii)
Other than Beer and Wine
3
Ganja and Opium