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[Section 7]
[Entire Act]
State of Kerala - Subsection
Section 7(13) in Kerala Finance Act, 2007
| (i) | after serial number 4 in column (1) and theentries against it in columns (2) and (3), the following serialnumber and entries shall respectively be inserted, namely:- | |
| "4A. (1) | Beedi, Beedi Tobacco | 2403-10-31 |
| (2) | Cheroots | 2402-10-20."; |
| (ii) | after serial number 12A and the entries againstit in columns (2) and (3), the following serial numbers andentries shall respectively be inserted, namely:- | |
| "12B | Coconut Oil | 1513.11.00 |
| 12C | Coconut Oil cake | 2306.50"; |
| (iii) | after serial number 12C as so inserted, thefollowing serial number and entries shall be inserted, namely:- | |
| "12D | Copra 1203.00.00" | |
| (iv) | after serial number 23 in column (1) and theentries against it in columns (2) and (3) the following serialnumber and entries shall be inserted, namely:- | |
| "23A. | Hand-loom cloth, hand-loom bed-sheet and pillowcover | ******** "; |
| (v) | for serial number 27 and the entries against itin columns (2) and (3), the following shall be substituted,namely:- | |
| "27. | Khadi Cloth, Garments and Made ups | ******* "; |
| (vi) | in serial number 30, for the entries under theheading 'Life saving Drugs' in columns (2) and (3), the followingentries shall respectively be substituted, namely:- | |
| "Dineal solution required for continuousAmbulatory peritoneal Dialysis treatment of kidney patients andaccessories required for the treatment." | xxx. | |
| (vii) | serial number 52 and the entries against it incolumns (2) and (3) shall be omitted. | |
| (viii) | for serial number 56 and the entries against itin columns (2) and (3) the following serial number and entriesshall be substituted, namely:- | |
| "56 Products manufactured and sold byKudumbasree units under brand name as notified by Government fromtime to time. | xxx" ; | |
| (b) | in the Third Schedule,- | |
| (i) | Serial number 8 and entries against it incolumns (2) and (3) shall be omitted; | |
| (ii) | in serial number 13, after sub-item (g) of item(3) and the entries against it in columns (2) and (3) thefollowing shall be inserted, namely:- | |
| "(h) Other | xxx" | |
| (iii) | after serial number 19 and the entries againstit in columns (2) and (3) the following serial number and entriesshall respectively be inserted, namely:- | |
| "19A. | Cashew Kernel | xxx" ; |
| (iv) | after serial number 28, and the entries againstit in columns (2) and (3) the following serial number and entriesshall respectively be inserted, namely:- | |
| "28A. | Compact Fluorescent Lamps | ****** " ; |
| (v) | in serial number 36,- | |
| (a) | in the heading after the words "mosquitorepellents and those specifically mentioned in First Schedule"the words "and those notified under clause (d) ofsub-section (1) of section 6" shall be inserted; | |
| (b) | after item (25) and the entries against it incolumns (2) and (3) the following item and the entries shallrespectively be inserted, namely:- | |
| "(26) | Life Saving medicine | |
| (1) Vaccines of human medicine | ||
| (i) Single Vaccine | ||
| (a) for cholera and typhoid | 3002.20.11 | |
| (b) for hepatitis | 3002.20.12 | |
| (c) for tetanus 3002.20.13 | ||
| (d) for polio | 3002.20.14 | |
| (e) for tuberculosis | 3002.20.15 | |
| (f) for rabies | 3002.20.16 | |
| (g) for Japanese Enceephalitis | 3002.20.17 | |
| (h) for whooping cough (pertusis) | 3002.20.18 | |
| (i) Others | 3002.20.19 | |
| (ii)Mixed vaccines | ||
| (a) for diphtheria, pertusis and tetanus (DPT) | 3002.20.21 | |
| (b) for diphtheria and tetanus | 3002.20.22 | |
| (c) for measles, mumps and rubella (MMR) | 3002.20.23 | |
| (d) for typhoid, para-typhoid (TAB) or typhoidpara-typhoid-cholera (TABC) | 3002.20.24 | |
| (e) Others | 3002.20.29 | |
| (2) Vaccines for veterinary medicine | 3002.30.00 | |
| (3) Animal blood prepared for therapeutic,prophylactic or diagnostic uses | 3002.90.20 | |
| (4) Cultures of micro organisms (excludingyeast) | 3002.90.30 | |
| (5) Toxins | 3002.90.40 | |
| (6) Anti sera | ||
| (a) for diphtheria | 3002.10.11 | |
| (b) for tetanus | 3002.10.12 | |
| (c) for rabies | 3002.10.13 | |
| (d) for snake venom | 3002.10.14 | |
| (e) Others | 3002.10.15 | |
| (7) Hemoglobin, blood globulins and serumglobulins | 3002.10.20 | |
| (8) Insulin injection | 3002.31.10 | |
| (9) Cyclosporine | ||
| (10) Antiretroval Drugs (HIV patients) | ||
| (11) Glevce Capsules (For treatment of Bloodcancer) | ***** " ; | |
| (vi) | in serial number 38, item (8) and the entriesagainst it in columns (2) and (3) shall be omitted; | |
| (vii) | in serial number 55, in the entries against itin column (2), the following shall be added at the end, namely:- | |
| "at the point of sale by dealers whoseannual turnover does not exceed rupees two crores" ; | ||
| (viii) | for serial number 69 and the entries against itin columns (2) and (3), the following serial number and entriesshall be substituted, namely:- | |
| "69 | IT Products | |
| (1) Word processing machines, Electronictypewriters | ||
| (a) Word processing machines | 8469.00 | |
| (b) Electronic typewriters | 8469.00.20 | |
| (2) Microphones, multimedia speakers, headphoneetc. | ||
| (a) Microphones | 8518.10.00 | |
| (b) Multimedia Speakers | 8518.22.00 | |
| (c) Headphone etc. | 8518.30.00 | |
| (3) Telephone answering machines | 8519.50.00 | |
| (4) discs, tapes, solid state non-volatilestorage devices, "Smart card" and other media for therecording of sound or of other phenomena, whether or notrecorded, including matrices and masters for the production ofdiscs, but excluding products of Chapter 37 | 8523 | |
| (5) IT software of any media | 8523.80.20 | |
| (6) Transmission apparatus other than apparatusfor radio or T. V. broadcasting | ||
| (a) Base stations | 8517.61.00 | |
| (b) Machines for the reception, conversion and transmission orregeneration of voice, image or other data including switchingand routing apparatus | 8517.62 | |
| (7) Radio communication receivers, Radio Pagers | ||
| (a) Radio Pagers | 8527.99.11 | |
| (b) Demodulators | 8527.99.12 | |
| (c) Others | 8527.99.19 | |
| (8) Aerials, antennas and parts | 8528 | |
| (9) LCD Panels/LED Panels and Parts | ||
| (a) LCD Panels/LED Panels | 8531.20.00 | |
| (b) Parts | 8531.90.00 | |
| (10) Electrical capacitors, fixed, variable andparts | ||
| (a) Electrical capacitors, fixed, variable | 8532 | |
| (b) Parts | 8531.80.00 | |
| (11) Electronic calculators | 8470.10.00 | |
| (12) Electrical resistors | 8533 | |
| (13) Printed Circuits | 8534.00.00 | |
| (14) Switches, connectors relays for up to 5amps | 8536.10.10 | |
| (15) DATA/Graphic Display tubes, other thanPicture tubes and parts | ||
| (a) Colour | 8540.40.00 | |
| (b) Black & White or other monochrome | 8540.50.00 | |
| (c) Others | 8540.60.00 | |
| (16) Diodes, transistors & similarsemi-conductor device | 8541 | |
| (17) Electronic integrated circuits andMicro-assemblies | 8542 | |
| (18) Signal Generators and parts | ||
| (a) Signal Generators | 8543.20 | |
| (b) Parts | 8543.80.00 | |
| (19) Optical fibre cables made up ofindividually sheathed fibres, whether or not assembled withelectric conductors or fitted with connectors | 8544.70.00 | |
| (20) Optical fibre and optical fibre bundles,cables, | 9001.10.00 | |
| other than those of heading 8544.70 | ||
| (21) Liquid Ctystal devices, flat panel displaydevices and parts | ||
| (a) Liquid Crystal devices, flat panel display devices | 9013.80.10 | |
| (b) Parts | 9013.9 | |
| (22) Computer systems and peripherals,Electronic diaries | ||
| (a) Computer systems and peripherals | 8471 | |
| (b) Electronic diaries | 8470.90.10 | |
| (c) Printers | 8443.32 | |
| (23) Cathode ray oscilloscopes, spectrumanalyzers, signal analyzers | ||
| (a) Cathode ray oscilloscopes | 9030.20.00 | |
| (b) Spectrum analyzers | ||
| (c) Signal analyzers | ||
| (24) Parts and Accessories of HSN 84.69, 84.70 &84.71 | 84.73 | |
| (25) DC Micro-motors, Stepper motors of 37.5Watts. | ||
| (a) Micro motors | 8501.10.11 | |
| (b) Stepper motors | 8501.10.12 | |
| (26) Parts of HSN | 85.01 8503 | |
| (27) Uninterrupted power supply | 8504.40 | |
| (28) Permanent magnets and articles | 8505 | |
| (29) Electrical apparatus for line telephony orline telegraphy | ||
| (a) Line telephone sets/cordless hand sets | 8517.11 | |
| (b) Telephones for cellular networks (Mobile Phone) or for otherwireless networks | 8517.12 | |
| (c) Other | 8517.18 | |
| (d) Videophones | 8517.62.90 | |
| (e) Facsimile machines | ||
| (I) capable of connecting to an automatic data processing machineor to a network | 8443.32.60 | |
| (II) not capable of connecting to an automatic data processingmachine | 8443.39.70 | |
| (f) Teleprinters | 8517.32.90 | |
| (g) Attachments for telephones | 8517.69.70 | |
| (h) Subscriber end equipment | 8517.69.50 | |
| (i) Set top boxes for gaining access to the internet | 8517.89.60 | |
| (30) Parts of HSN heading No. 8517 8517.90"; | ||
| (ix) | in serial number 79, for item (3) and theentries against it in columns (2) and (3), the following shall besubstituted, namely:- | |
| "(3) Cardiac Stents | xxx"; | |
| (x) | in serial number 87, for the entries in column(2) the following entries shall be substituted, namely:- | |
| "(1) Rubber Hawai chappals | xxx | |
| (2) Footwear of all kinds other than the above, whose MRP doesnot exceed Rs. 200 and its MRP is embossed on the sole of thefootwear in the case of molded plastic footwear, and in othercase, indelibly marked. | xxx | |
| (3) Parts of footwear including uppers | 6406.20.00"; | |
| (xi) in serial number 93, item number, number(5) and the entries against it in columns (2) and (3), shall beomitted; | ||
| (xii) | in serial number 94, item number (10) and theentries against it in columns (2) and (3), shall be omitted; | |
| (xiii) | in serial number 97, in the entries in column(2), the following shall be inserted at the end, namely:- | |
| "except granite metal produced with the aidof crushing machines."; | ||
| (xiv) | in serial number 137, after item (12) and theentries against it in columns (2) and (3), the following item andentries shall respectively be inserted, namely:- | |
| "(13) Choodarapetti | ****** " | |
| (c) in List A,- | ||
| (i) in serial number 111A, for the entries against it in column(3) the following entry shall be substituted, namely:- | ||
| "2907-11-10 " ; | ||
| (ii) after serial number 143 and the entries against it incolumns (2) and (3), the following serial number and entriesshall be inserted, namely:- | ||
| "144. Soft wood, namely kattadi, vatta, pala, matti andelavu. | ****** ". |