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VAT Notifications - Karnataka
 
 
 
 
     
                                   
RULES
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NOTIFICATIONS UNDER KARNATAKA VALUE ADDED TAX
   
 
 
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2005
Notification No: KSA. CR.327/2005-06 Date: 29/11/2005
  Effective from:
Karnataka VAT - Prescription of use of delivery notes in Forms VAT 505 & 515
     
Notification No: FD 482 CSL 2005 Date: 25/10/2005
  Effective from:
Karnataka VAT - Amendment to Notification No. FD.56 CSL 2005 (3) dated : 18.4.2005 as amended by Notification NO.FD.56 CSL 2005(3),dated : 17th May 2005, and Notification (III) No. FD 348 CSL 2005 dated : 08.07.2005
     
Notification No: FD 482 CSL 2005 Date: 25/10/2005
  Effective from:
Karnataka VAT - Amendment to Notification No. FD.56 CSL 2005 ( 2 ) dated : 18.4.2005 as amended by Notification NO.FD.56 CSL 2005 (2),dated : 17th May 2005, and Notification (II) No. FD 348 CSL 2005 dated : 08.07.2005
     
Notification No: FD 482 CSL 2005 Date: 25/10/2005
  Effective from:
Karnataka VAT - Amendment to Notification No. FD.56 CSL 2005 ( 3 ) dated : 18.4.2005 as amended by Notification of even No. dated : 17th May 2005, and Notification (I) No. FD 348 CSL 2005 dated : 08.07.2005
     
Notification No: FD.300 CSL 05 Date: 24/10/2005
  Effective from:
Karnataka VAT - Tax reduction on used cars
     
Notification No: FD 459 CSL 2005 Date: 05/10/2005
  Effective from:
Karnataka VAT - Condonation the delay of return by registered dealers
     
Notification No: FD 416 CSL 2005(2) Date: 16/09/2005
  Effective from:
Karnataka VAT - Reduction of tax on sale of specified goods
     
Notification No: FD 416 CSL 2005(1) Date: 16/09/2005
  Effective from:
Karnataka VAT - Exemption on sale of certain goods
     
Notification No: FD 306 CSL 2005 Date: 15/09/2005
  Effective from:
Karnataka VAT - Amendment of Rule 3, 128, 131, 136, 138, 139, 142, 143 and 169.
     
Notification No: FD 316 CSL 2005 (NOTIFICATION - II) Date: 05/08/2005
  Effective from: 05/08/2005
Karnataka VAT - Schedule III Entry 51 - Goods Taxable at Four Per Cent - list of Industrial inputs and packing materials - amendments in description of certain goods and in reference to Central Excise tariff entries notified.
     
Notification No: FD 316 CSL 2005 (NOTIFICATION - I) Date: 05/08/2005
  Effective from: 05/08/2005
Rate of Tax – Schedule C entry 20 – Goods Taxable at Four Per Cent - Capital goods for the purposes of this entry notified. 
     
Notification No: FD 306 CSL 2005 (NOTIFICATION - II) Date: 26/07/2005
  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.
     
Notification No: FD 306 CSL 2005 (NOTIFICATION - I) Date: 26/07/2005
  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.
Notification No:FD.348.CSL.2005 Date: 08/07/2005
  Effective from:
Karnataka VAT - Amendment to Notification No.FD 56 CSL 2005 (3) dated 18.04.2005
     
Notification No:FD.348.CSL.2005 Date: 08/07/2005
  Effective from:
Karnataka VAT - Amendment to Notification No.FD 56 CSL 2005 (2) dated 18.04.2005
     
Notification No:FD.348.CSL.2005 Date: 08/07/2005
  Effective from:
Karnataka VAT - Amendment to Notification No.FD 56 CSL 2005 (1) dated 18.04.2005
     
Notification No: FD 169 CSL 2005 Date: 05/07/2005
  Effective from:
Karnataka VAT - Reduction of tax on sweet meats
     
Notification No: DPAL 35 SHASANA 2005 Date: 07/06/2005
  Effective from:
Karnataka VAT - KVAT (Amendment) Ordinance, 2005
     
Notification No: Corrigendum of FD 56 CSL 2005(1) dated 18/04/2005 Date: 17/05/2005
  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".
     
Notification No: KSA.CR.92/05-06 Date: 17/05/2005
  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.
     
Notification No: FD 197 CSL 2005(7) Date: 30/04/2005
  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.
     
Notification No: FD 197 CSL 2005(6) Date: 30/04/2005
  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.
     
Notification No: FD 197 CSL 2005(5) Date: 30/04/2005
  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.
     
Notification No: FD 197 CSL 2005(4) Date: 30/04/2005
  Effective from: 01/05/2005
Exemption of tax - Tax payable on the sale of precious and semi-precious stones reduced to 1%. 
Notification No: FD 197 CSL 2005(3) Date: 30/04/2005
  Effective from: 01/05/2005
Rate of Tax - Rate of tax reduced to 4% on the goods specified in the notification. 
     
Notification No: FD 197 CSL 2005(2) Date: 30/04/2005
  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.
     
Notification No: FD 197 CSL 2005(1) Date: 30/04/2005
  Effective from: 01/05/2005
Exemption of tax - Exemption from payment of tax in the goods specified in the notification.
     
Notification No: Adcom (I&C)/CTO/CR/6/05-06 Date: 28/04/2005
  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. 

     
Notification No: FD 56 CSL 2005(3) Date: 18/04/2005
  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.
     
Notification No: FD 56 CSL 2005(2) Date: 18/04/2005
  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.
     
Notification No: FD 56 CSL 2005(1) Date: 18/04/2005
  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.
     
Notification No: Ad.Com.(I&C)/CTO/CR/4/05-06 Date: 12/04/2005
  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. 
     
Notification No: Act No.27 of 2005 Date: 01/04/2005
  Effective from: 07/06/2005
Karnataka VAT - Amendment to section 4, 11, 15, 16 and amendment in schedules
     
Notification No: FD 91 CSL 2005(3) Date: 31/03/2005
  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.
     
Notification No: FD 55 CSL 2005(10) Date: 23/03/2005
  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.
     
Notification No: FD 55 CSL 2005(9) Date: 23/03/2005
  Effective from: 01/04/2005
Schedule III Entry 36 - Goods Taxable at Four per cent - list of IT (Information Technology) products notified.
     
Notification No: FD 55 CSL 2005(8) Date: 23/03/2005
  Effective from: 01/04/2005
Schedule III Entry 35 - Goods Taxable at Four Per Cent - list of Industrial inputs and packing materials notified.
     
Notification No: FD 55 CSL 2005(7) Date: 23/03/2005
  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. 
     
Notification No: FD 55 CSL 2005(6) Date: 23/03/2005
  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.
     
Notification No: FD 55 CSL 2005(4) Date: 23/03/2005
  Effective from: 01/04/2005
Value of Capital goods - Value of capital goods notified under section 2(7) as Rs.10 lakhs.
     
Notification No: FD 55 CSL 2005(3) Date: 23/03/2005
  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.
     
Notification No: FD 55 CSL 2005(2) Date: 23/03/2005
  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.
     
Act No.6 of 2005 Date: 19/03/2005
  Effective from: 01/04/2005
Amendment Act 6 of 2005.
     
Notification No: FD 55 CSL 2005(1) Date: 11/03/2005
  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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