In exercise of the powers conferred by clause (d) of sub section (1) of section 6 of the Kerala Value Added Tax Act, 2003,(30 of 2004) the Government of Kerala hereby notify a list of goods taxable at the rate of 12.5 %, namely :-
LIST OF GOODS
(a) Window or wall types, self contained or "split system"
Explanation:- Slotted angles, gussets, plates, panels and strips which when assembled form furniture or equipments, shall be deemed to be furniture or office equipments as the case may be, for the purpose of this item
By order of Governor,
P Mara Pandiyan
Secretary to Government
Explanatory Note
(This does not form part of the notification but is contended to indicate its general purport)
As per the provisions in sub-section (1) of section 6 of the Kerala Value Added Tax Act, 2003, the goods not falling under clause (a) or (c) of that sub-section will be taxable at the rate of 12.5 % and such goods are not specified is a separate schedule in the Act. But clause (d) of the said sub-section empowers the Government to notify a list of such goods. Government have decided to notify the list of such goods taxable at the rate of 12.5 %.
This notification is intended to achieve the above object.