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Notification
No: FD 306 CSL 2005 (NOTIFICATION - II) |
Date:
26/07/2005 |
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Effective
from: 26/07/2005 |
Amendment to notification - No.FD 55 CSL 2005(7)
dated 23/03/2005 - Composition scheme extended
to dealer running a sweetmeat stall or an ice
cream parlour and production capacity for mechanised
crushing unit producing granite metals modified. |
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Notification
No: FD 306 CSL 2005 (NOTIFICATION - I) |
Date:
26/07/2005 |
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Effective
from: 01/04/2005 |
Amendments to Karnataka VAT Rules, 2005.
Rule 003 - Determination of total and taxable
turnover - Sub section 3 inserted - procedure
for a Dealer in Medicinal and Pharmaceutical preparations
opting to pay tax on MRP.
Rule 128 - Refund payment order - in sub-rule(7),
after the words "a copy of such order",
the words "along with an advice" shall
be inserted.
Rule 131 - Apportionment - in sub-rule(4), in
clause (a), after the words "of India",
the words "and those sold in the course of
import into the territory of India" shall
be inserted.
Rule 136 - Reporting option and furnishing returns
for composition dealers - clause (3) amended to
make the dealer liable to pay tax at the rate
or rates specified in Section 4 on his taxable
turnover together with penalties and interest,
if he does not satisfy any of the conditions prescribed
in rule 135 even during the period of pendency
of his application in Form VAT 1.
Rule 138 - Duties of dealer under scheme –
Preamble amended to include all dealers other
than composition dealers with effect from 07/06/2005.Rule
139 - Duties of dealer executing a works contract
and hotelier under scheme - Preamble amended to
include all dealers with effect from 07/06/2005.
Rule 142 - Requirements when threshold exceeded
– The words "other than a dealer executing
works contracts, a dealer who is a hotelier or
restaurateur or caterer and a dealer producing
granite metal by using stone crushing machinery,
opting to pay tax by way of composition and whose
total turnover within a period of four consecutive
quarters exceeds the threshold" substituted.Rule
143 - Voluntary withdrawal from scheme - Preamble
amended to include all dealers with effect from
07/06/2005
Rule 169 - Conditions for purposes of appearance
under clause (c) of section 86 - in sub-rule (1),
for the word and figures "rule 163",
the word and figures "rule 168" shall
be substituted.
Rule 169 - Conditions for purposes of appearance
under clause (c) of section 86 – Proviso
inserted after sub-rule (1), to include a STP
enrolled under the KST Act. |
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Notification
No: Corrigendum of FD 56 CSL 2005(1) dated 18/04/2005
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Date:
17/05/2005 |
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Effective
from: 01/04/2005 |
Amendment
of Notification - The words " to an industrial
on its sale" appearing in clause (6) of the
Notification No FD 56 CSL 2005(1) dated 18th April,
2005,was replaced by the words " to an industrial
unit on its sale". |
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Notification
No: KSA.CR.92/05-06 |
Date:
17/05/2005 |
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Effective
from: 01/04/2005 |
Filing
of returns - Notified dealers required to
produce accounts in support of the return filed
for any month beginning from 1st April, 2005 and
ending on 30th June, 2005. |
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Notification
No: FD 197 CSL 2005(7) |
Date:
30/04/2005 |
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Effective
from: 01/05/2005 |
Schedule
III Entry 36 - Goods Taxable at Four per cent
- list of IT (Information Technology)
products notified in super session of Notification
No: FD 55 CSL 2005(9), dated 23rd March,
2005 with effect from the first day of May, 2005. |
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Notification
No: FD 197 CSL 2005(6) |
Date:
30/04/2005 |
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Effective
from: 01/05/2005 |
Schedule
III Entry 35 - Goods taxable at Four per cent
- list of Industrial inputs and packing
materials notified in super session of
Notification No: FD 55 CSL 2005(8), dated
23rd March, 2005 with effect from the first day
of May, 2005. |
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Notification
No: FD 197 CSL 2005(5) |
Date:
30/04/2005 |
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Effective
from: 01/05/2005 |
Exemption
of tax – Exemption to sale of specified goods
by recognized Khadi and Village Industries where
the annual sales turnover does not exceed rupees
twenty lakhs. |
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Notification
No: FD 197 CSL 2005(2) |
Date:
30/04/2005 |
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Effective
from: 01/05/2005 |
Exemption
of tax – Exemption from payment of tax on sale
of atta, maida and soji of wheat for the period
from 01/05/2005 to 31/03/2006. |
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Notification
No: Adcom (I&C)/CTO/CR/6/05-06 |
Date:
28/04/2005 |
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Effective
from: 28/04/2005 |
Transport
of goods - Dealers whose annual turnover exceeds
rupees Fifty lakhs and above for the year 2003-04
and onwards permitted to use Delivery note in
Form VAT 515 instead of form 505
Delivery
note in Form VAT 515 not permitted for Cotton,
Oilseeds, Arecanut, Rough granites and Iron
and steel scrap. |
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Notification
No: FD 56 CSL 2005(3) |
Date:
18/04/2005 |
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Effective
from: 01/04/2005 |
Exemption
of tax – Exemption to tax payable on the sale
of goods to a new industrial unit subject
to the conditions and procedure specified. |
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Notification
No: FD 56 CSL 2005(2) |
Date:
18/04/2005 |
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Effective
from: 01/04/2005 |
Deferment
of tax – Deferment of output tax payable on the
sale of goods manufactured by a new industrial
unit subject to the conditions and procedure
specified. |
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Notification
No: FD 56 CSL 2005(1) |
Date:
18/04/2005 |
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Effective
from: 01/04/2005 |
Exemption
of tax – Exemption to net tax payable on the sale
of goods manufactured by a new industrial unit
subject to the conditions and procedure notified. |
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Notification
No: Ad.Com.(I&C)/CTO/CR/4/05-06 |
Date:
12/04/2005 |
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Effective
from: 12/04/2005 |
Transport
of Goods - Person-in-charge of a goods vehicle
or a boat, ship or similar Vessel shall carry
in addition to a tax invoice or a bill of sale,
a Delivery Note in Form VAT – 505 obtained from
the prescribed authority while transporting the
goods notified. |
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Notification
No: FD 91 CSL 2005(3) |
Date:
31/03/2005 |
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Effective
from: 01/04/2005 |
Exemption
of tax – Exemption from payment of tax on sale
of the Paddy and rice, Wheat and Pulses upto 31/03/2006
and Molasses without limitation of period. |
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Notification
No: FD 55 CSL 2005(10) |
Date:
23/03/2005 |
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Effective
from: 01/04/2005 |
Exemption
of tax - Exemption to tax payable on the
sale of Denatured Spirit and Ethyl Alcohol which
have suffered the revised fee under the Karnataka
Excise (Excise Duties and Fees) Rules, 1968 subject
to the production of Certificate as specified. |
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Notification
No: FD 55 CSL 2005(9) |
Date:
23/03/2005 |
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Effective
from: 01/04/2005 |
Schedule
III Entry 36 - Goods Taxable at Four per cent
- list of IT (Information Technology)
products notified. |
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Notification
No: FD 55 CSL 2005(8) |
Date:
23/03/2005 |
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Effective
from: 01/04/2005 |
Schedule
III Entry 35 - Goods Taxable at Four Per Cent
- list of Industrial inputs and packing
materials notified. |
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Notification
No: FD 55 CSL 2005(7) |
Date:
23/03/2005 |
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Effective
from: 01/04/2005 |
Composition
of tax – Rate of tax for composition notified
at 4% for works contracts and for hotelier or
restaurateur or caterer, based on production capacity
for mechanised crushing unit producing granite
metals and at 1% for other dealers. |
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Notification
No: FD 55 CSL 2005(6) |
Date:
23/03/2005 |
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Effective
from: 01/04/2005 |
Input
tax ineligible goods - All goods used as inputs
in the business relating to liquor including beer,
fenny, liquor and wine, narcotics, molasses and
rectified spirit and Cement relating to pipes
and fittings. |
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Notification
No: FD 55 CSL 2005(4) |
Date:
23/03/2005 |
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Effective
from: 01/04/2005 |
Value
of Capital goods - Value of capital goods notified
under section 2(7) as Rs.10 lakhs. |
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Notification
No: FD 55 CSL 2005(3) |
Date:
23/03/2005 |
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Effective
from: 01/04/2005 |
1st
April 2005 notified as the date from which VAT
shall be levied on the sale or purchase of goods. |
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Notification
No: FD 55 CSL 2005(2) |
Date:
23/03/2005 |
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Effective
from: 01/04/2005 |
Commencement
of Karnataka VAT Act - 1st Day of April, 2005
notified as the date on which the sections 3 and
22 of Karnataka Value Added Tax Act, 2005 shall
come into force. |
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Notification
No: FD 55 CSL 2005(1) |
Date:
11/03/2005 |
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Effective
from: 11/03/2005 |
Commencement
of Karnataka VAT Act - 11th Day of March, 2005
notified as the date on which the karnataka Value
Added Tax Act, 2005 shall come into force except
the Sections 3 and 22. |
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VAT
Notifications - Karnataka 
