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[Cites 0, Cited by 0] [Section 9] [Entire Act]

State of Kerala - Subsection

Section 9(1) in Kerala Finance Act, 2016

(1)in section 6, -
(a)in sub-section (1), -
(i)in clause (a), in the table, -
(a)in serial number (3), for the entry in column (2), the following entry shall be substituted, namely: -
"all types of plastic carry bags including non-woven poly propylene bags."
(b)in serial number (3A), in the entry against it in column (2), after the words "disposable plates", the words "tumblers" shall be inserted;
(c)after serial number (7) and the entries against it in columns (2), (3) and (4), the following serial number and entries shall, respectively, be inserted, namely:-
"8 Embroidery or zariarticles, that is to say, imi, zari, kasab saima dabka, chumki,gota sitara, naqsi, kora, glass bead, badia   2%
(1) Embroidery without visible ground 5810.10.00
(2) Other embroidery of cotton 5810.91.00
(3) Embroidery of man-made fibres  
  (a) Embroidered badges, motifs and the like   5810.92.00
  (b) Other embroidered articles   5810.92.00
(4) Embroidery of other textile materials   5810.99.00
(5) Zari articles   ****
9. Handloom cloth. Handloom bed sheet and Pillow cover **** 2%
10. Silk fabrics and sarees made of natural silk 5007 2%
11. Textiles fabric   2%
  (1) Wool    
  (a) Wovenfabrics of carded wool or of carded fine animal hair   5111
  (b) Wovenfabrics of combed wool or of combed fine animal hair   5112
  (c) Wovenfabrics of coarse animal hair or of horse hair   5113
  (2) Cotton    
  (a) Wovenfabrics of cotton containing 85% or more by weight of cottonweighing not more than 200 gm./m2   5208
  (b) Wovenfabrics of cotton containing 85% or more by weight of cottonweighing more than 200 gm./m2   5209
  (c) Wovenfabrics of cotton containing less than 85% by weight of cotton,mixed mainly or solely with man-made fibres, weighing not morethan 200 gm./m2   5210
  (d) Wovenfabrics of cotton containing less than 8 5% by weight of cotton,mixed mainly or solely with man-made fibres, weighing more than200 gm/m2   5211
  (e) Otherwoven fabrics of cotton   5212
  (3) Woven fabrics of Flax   5309
  (4) Woven fabrics of jute or of other textile base fibres   5310
  (5) Woven fabrics of other vegetable textile fibres; wovenfabrics of paper yam   5311
  (6) Man-made filaments    
  (a) Woven fabrics of synthetic filament yarn, including wovenfabrics obtained from materials of HSN heading 5404   5407
  (b) Woven fabrics of artificial filament yarn, including wovenfabrics obtained from materials of HSN heading 5405   5408
  (7) Man-made Staple Fibres    
  (a) Wovenfabrics of synthetic staple fibres, containing 85% or m0re byweight of synthetic staple fibres   5512
  (b) Wovenfabrics of synthetic staple fibres, containing less than 85% byweight of such fibres, mixed mainly or solely with cotton, of aweight not exceeding 170 m2   5513
  (c) Wovenfabrics of synthetic staple fibres, containing less than 85% byweight of such fibres, mixed mainly or solely with cotton, of aweight exceeding 170 m2   5514
  (d) Otherwoven fabrics of synthetic staple fibres(e) Woven fabrics ofartificial staple fibres   55155516
  (8) Special Woven fabrics; Tufted textile fabrics; Lace,Tapestries, Trimmings; Embroidery    
  (a) Wovenpile fabrics and chennile fabrics other than HSN heading Nos.5802 or 5806   5801
  (b) Terry towelling and similar woven terry fabrics other than narrow fabricsof HSN heading Nos. 5806; tufted textile fabrics other than HSNheading No. 5703   5802
  (c) Gauzeother than narrow fabrics of HSN heading No. 5806   5803
  (d) Tulliesand other net fabrics not including woven. knitted or crochetedfabrics, lace in the piece, in strips or in motifs. other thanfabrics of HSN heading Nos. 6002 to 6006   5804
  (e) Handwoven tapestries of the type gobelins, f1anders, aubusson,beauvals and the like and needle worked tapestries (for examplepetit point, cross stitch). whether or not made-up   5805
  (f) Narrowwoven fabrics other than goods HSN heading No. 5807; narrowfabrics consisting warp without wen assembled by means of anadhesive (bolducs)(g) Woven threads of metal thread and woven fabrics of metalized yarn of HSN heading No. 5605 of a kind used in apparel as furnishing favrics of a similar purpose, not elsewhere specified or included   58065809
  (9) Textiles fabrics coated with gum or amylaceous substances,of a kind used for the outer covers of the books or the like;Tracing cloth; Prepared painting canvas; Buckram and similarstiffened textile fabrics of a kind used for hat foundations   5901
  (10) Tyre cord fabric of high tenacity yarn or other polymers,polyesters or viscose rayon   5902
  (11) Textile wall coverings   5905
  (12) Rubberised textile fabrics; other than lyre cord fabricsof high tenacity yam or nylon or other polyamides polyesters orv1scose rayon   5906
  (13) Textile fabrics, otherwise impregnated, coated orcovered; painted canvas being theatrical scenery, studioback-cloths or the like   5907
  (14) Knitted or chrocheted fabrics    
  (a) Pilefabrics, including 'long pile' fabrics and terry fabrics, knittedor chrocheted   6001
  (b) Knittedor chrocheted fabrics of a width not exceeding 30 em., containingby weight 5% or more of elasto meric yarn of rubber thread, otherthan those of HSN heading No. 6001   6002
  (c) Knittedor chrocheted fabrics of a width not exceeding 30 em., other thanthose of HSN heading Nos. 6001 or 6002   6003
  (d) Knittedor chrocheted fabrics of a width exceeding 30 em., containing byweight 5% or more of elas to meric yarn of rubber thread, otherthan those of HSN heading No. 6001   6004
  (e) Wrapknit fabrics (including those made on gallon knitting machines},other than those of HSN heading nos. 6001 to 6004   6005
  (f) Otherknitted or chrocheted fabrics   6006";
(ii)after the sixteenth proviso, the following provisos shall be inserted, namely:-
"Provided further that cooked food, sweets, beverages and fruit juices manufactured by the prisoners and sold by the Kerala Prison and Correctional Services Department shall be exempted from tax with effect from 1st day of April, 2011:Provided further that in respect of cinematographic films, turnover relating to sale of 'Copyright' under clause (a) and transfer of right to use under clause (c) shall be exempted:Provided also that the rate of tax on the sale of disposable plates and cups made of styrofoam for the financial years 2013-14 and 2014-15 shall be at five percent."
(b)in sub-section (7), in clause (b), the following explanation shall be inserted, namely:-
"Explanation. - Building materials referred to in this clause shall include basic building materials and other goods essentially required to make the building effectively functional and capable of being used by the unit, depending on the activity carried out by the said unit."