(1) Air conditioners
(2) Civil structure and immovable goods or properties.
(3) Vehicles other than vehicles used by the travelling salesman or representative to whom permit (salesman permit) is issued under section 19 of the Act.
(4) Office furniture and fixtures and fittings and office equipments
(5) Elevators( lift).
(6) Computers other than those used for the purpose in normal business.
(7) All kinds of cranes, earth movers, JCB, Excavators, Road rollers, concrete mixing machine and other similar machineries used in connection with supply of labour and services.
(8) Building materials and fixtures used in construction activities.
(9) Capital goods purchased prior to the date of commencement of the Kerala Value Added Tax, 2003 (30 of 2004).
This notification shall come into force on the date of coming into force of the Kerala Value Added Tax Act,2003 (30 of 2004),

Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport)

Government have decided to notify the category of goods to be included in the negative list of goods which are to be excluded form the category of capital goods for the purpose of the Kerala Value Added Tax Act, 2003 (30 of 2004)
This notification is intended to achieve the above object.