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[Cites 0, Cited by 2] [Entire Act]

State of Karnataka - Section

Section 90 in The Karnataka Value Added Tax Act, 2003

90. Power to remove difficulties.

(1)If any difficulty arises in giving effect to the provisions of this Act in consequence of the transition to the said provisions of this Act from the provisions of the Acts in force immediately before the commencement of this Act, the Government may by Notification in the Official Gazette make such provisions as appear to it to be necessary or expedient for removing difficulty.
(2)If any difficulty arises in giving effect to the provisions of the Act, otherwise than in relation to the transition from the provisions of the Acts in force before the commencement of this Act, the Government may, by notification, make such provisions, not inconsistent with the purposes of this Act, as appear to it to be necessary or expedient for removing the difficulty.First Schedule(Goods exempted from tax under Section 5)
Serial Number Description of Goods
1 2
1. Petrol including special boiling spirit.
2. Diesel.
3. Aviation turbine fuel.
4. Sugar cane.
5. Lottery tickets.
6. Agricultural implements manually operated oranimal driven.
7. Aids and implements used by handicappedpersons.
8. Animal feed and feed supplements, namely,processed commodity sold as poultry feed, cattle feed, pig feed,fish feed, fish meal, prawn feed, shrimp feed and feedsupplements and mineral mixture concentrates, intended for useas feed supplements.
9. Betel leaves.
10. Books, Periodicals and journals.
11. Charakha, Ambar Charaka, handloom fabrics andGandhi Topi.
12. Charcoal and firewood.
13. Coarse grains and their flour excluding paddy,rice and wheat and their flour.
14. Condoms and contraceptives.
15. Cotton and silk yarn in hank.
16. Curd and butter milk.
17. Earthen Pots.
18. Electrical energy.
19. Fish seeds, Prawn seeds, Shrimp seeds, fishingnets and twine, country made non-mechanised boats and fishingrequisites including purse - seiners and gill netters, butexcluding trawlers and other mechanized boats.
20. Fresh milk and pasteurised milk
21. Fresh plants, saplings, fresh flowers, plantainleaves, patravali (dinner leaves) and their products.
22. Fresh Vegetables & fresh fruits.
23. Garlic, ginger, green chillies, onions,potatoes, sweet potatoes, tapioca and their seeds.
24. Glass bangles.
25. Hay (green or dry).
26. Human blood and blood plasma.
27. Kumkum, bindi and sindhur.
28. Meat including flesh of poultry, fish, prawns,shrimps and lobsters, except when sold in sealed containers;eggs, livestock including poultry, but excluding horses; animalhair including raw wool.
29. National flag.
30. Organic manure, Compost manure, fish manure andpoultry manure.
31. Non-judicial stamp paper sold by the GovernmentTreasuries and authorized vendors; postal items like envelopes,post card including greeting cards and stamps sold by theGovernment; rupee note when sold to the Reserve Bank of India;cheques, loose or in book form.
32. Semen including frozen semen.
33. Silkworm eggs, silkworm pupae, silkworm cocoonsand raw silk including raw silk yarn, but excluding raw silkimported from outside the country.
34. Slates, slate pencils and chalk crayons.
35. Tender coconuts.
36. Toddy, Neera and Arrack
37. Unprocessed salt.
38. Water other than -(i) aerated,mineral, distilled , medicinal , ionic , battery andde-mineralised water; and(ii) water sold in sealed container.
39. Liquor including Beer, Fenny, Liqueur and Wine
40. Rectified spirit.
Second ScheduleGoods Taxable at one Per Cent[Section 4(1)(a)(i)]
Serial Number Description of goods
1 2
1. Bullion and specie
2. Jewellery and articles of gold, silver andother noble metals whether or not studded with precious or semi- precious stones.
Third ScheduleGoods Taxable At Four Per Cent[Section 4(1)(a)(ii)]
Serial Number Description of goods
1 2
1. Agricultural implements not operated manuallyor not driven by animal.
2. All kinds of bricks including fly ash bricks;refractory bricks and the like; ashphaltic roofing sheets;earthen tiles.
3. All kinds of yarn other than cotton and silkyarn in hank; sewing thread.
4. Aluminium utensils and enamelled utensils.
5. Arecanut.
6. Bamboo.
7. Bearings of all kinds.
8. Beedi leaves.
9. Beltings, namely, Transmission, conveyor orelevator belts or belting of vulcanized rubber whether combinedwith any textile material or otherwise.
10. Bicycles, tandem cycles, cycle combinations,cycle - rickshaws, perambulators, children's tricycles andsimilar articles and parts and accessories thereof includingtheir tyres, tubes and flaps.
11. Bitumen.
12. Bone meal.
13. Bread and bun.
14. Bulk drugs.
15. Capital goods as may be notified.
16. Chemical fertilizers and chemical fertilizermixtures; Insecticides, pesticides, rodenticides, fungicides,weedicides, herbicides, plant regulators and plant growthnutrients.
17. Coffee beans and seeds (whether raw orroasted); cocoa pods and beans; green tea leaf and chicory.
18. Coir and Coir products excluding rubberisedcoir products.
19. Cotton waste and cotton yarn waste.
20. Declared goods as specified in Section 14 ofthe Central Sales Tax Act, 1956 (Central Act 74 of 1956).
21. Edible oils (Non - refined and refined), oilcake and de-oiled cake.
22. Exercise books, student note books, graph booksand laboratory note books.
23. Exim scrips, REP licenses, special importlicenses (SIL), value based advance licenses (VABAL), Exportquotas, copyrights, patents and the like.
24. Fibres of all kinds and fibre waste.
25. Flour (atta), poha, maida, soji of rice, wheatand maize; flour of pulses.
26. Fried gram.
27. Hand pumps and parts thereof.
28. Hose pipes.
29. Hosiery goods.
30. Husk and bran of cereals and pulses.
31. Ice.
32. Incense sticks such as, agarbathi, dhupkathiand dhupbam.
33. Indian musical instruments namely, Veena,violin, tambura, mridanga, ghatam, khanjira, harmonium, flute,star, sarod, santoor, dilruba, nadaswara, dolu, tabla, shehnai,pakwaz, vichitra veena, gotu vadyam, morsing, chande, triangle,rudraveena and sarangi and parts and accessories thereof.
34. Industrial cables namely High voltage cables,XLPE Cables, jelly filled cables and optical fibres.
35. Industrial inputs and packing materials as maybe notified.
36. IT Products including telecommunicationequipments as may be notified.
37. Jaggery.
38. Kerosene oil sold through Public DistributionSystem (PDS).
39. Leaf plates and cups other than those fallingunder First Schedule.
40. Medicinal plants, roots, herbs and barks usedin the preparation of Ayurvedic medicines.
41. Mandakki (Parched or puffed rice) and Avalakki(Beaten Rice).
42. Non-ferrous Castings.
43. Non-ferrous metals and alloys; Ingots, slabs,blocks, billets, sheets, circles, hoops, strips, bars, rods,rounds, squares, flats of Aluminium, brass, bronze, copper,cadmium, lead and zinc.
44. Ores and minerals including lumps and fines.
45. Paper of all kinds including ammonia paper,blotting paper, carbon paper, cellophane, PVC coated paper,stencil paper, water proof paper, art boards, card boards,corrugated boards, duplex boards, pulp boards, straw boards,triplex boards and the like, but excluding photographic paper;waste paper, paper waste and newsprint.
46. Pipes, tubes and fittings of all kindsexcluding conduit pipes and its fittings.
47. Plastic footwear.
48. Printed materials other than books meant forreading; stationary articles namely, Account books, paperenvelopes, diaries, calendars, race cards, catalogues, greetingcards, invitation cards, humour post cards, picture post cards,cards for special occasions, photo and stamp albums.
49. Printing ink excluding toner and cartridges.
50. Processed and branded salt.
51. Pulp of bamboo, wood and paper.
52. Rail coaches, engines and wagons.
53. Readymade garments.
54. Renewable energy devices and parts thereof.
55. Safety matches.
56. Seeds.
57. Sewing machines.
58. Ship and other water vessels.
59. Skimmed milk powder.
60. Solvent oils other than organic solvent oil.
61. Spices in all forms including jeera (cuminseeds), methi, poppy seeds (kaskas), Corriander (dhaniya),shajeera, somph, katha, azwan, kabab chini, bhojur phool,tejpatha, japatri, nutmeg (marathamoggu), kalhoovu, aniseed,turmeric, cardamom, pepper, cinnamon, dal chinny,cloves,tamarind and dry chillies.
62. Sports goods (indoor and out door) includingbody building equipments, but excluding wearing apparels andfootwear.
63. Starch.
64. Tractors and Power tillers, their parts andaccessories including trailers, but excluding batteries, tyres,tubes and flaps.
65. Transmission towers (electrical).
66. Umbrellas excluding garden and beach umbrellas.
67. Vanaspathi (Hydrogenated Vegetable Oil).
68. Vegetable oil including gingili oil and branoil excluding vegetable oil used as toilet are.
69. Welding Electrodes of all kinds, graphiteelectrodes including anodes, welding rods, soldering rods andsoldering wires 70. Writing instruments such as pens, pencilsand the like.
Fourth ScheduleGoods Taxable at Twenty Per Cent[Section 4(1)(a)(iii)]
Serial Number Description of goods
1 2
1. Narcotics
2. Molasses
Fifth ScheduleInput Tax Restricted Goods(Section 11(3))
Serial Number Description of Goods
1 2
1. Motor vehicles of all kinds, aeroplanes,helicopters or any other type of flying machine, parts andaccessories thereof including tyres, tubes and flaps.
2. Articles of food and drinks, including cakes,biscuits and confectionery; ready to serve foods; processed orsemi - processed or semi-cooked food-stuffs; fruits, fruit andvegetable products sold in any kind of sealed containers;dressed chicken, meat, fish, prawns, shrimps and lobsters soldin any kind of sealed containers; aerated water, including softdrinks; sweets and sweet meats; instant mixes; soft drinkconcentrates; spice powders, pastes and the like; tobacco andtobacco products.
3. All electrical or electronic goods andappliances including air conditioners, air coolers, telephones,fax machines, duplicating machines, photocopiers and scanners,parts and accessories thereof, other than those for use in themanufacture, processing, packing or storing of goods for saleand those for use in computing, issuing tax invoice or salebills, security and storing information.
4. Textiles, crockery, cutlery, carpets, paintingsand artifacts.
5. Furniture including slotted angles and ready toassemble parts of furniture, stationery articles includingpaper, sanitary fittings, cement and other constructionmaterials including bricks, timber, wood, glass, mirrors,roofing materials, stones, tiles and paints, toilet articles.
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