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CgÀÄuïgÀªÀjAzÀ ¨ÉAUÀ¼ÀÆgÀÄ ¥ÁæzÉòPÀ PÀbÉÃj, §¼Áîj. ¥ÁæzÉòPÀ PÀbÉÃjAiÀÄ G¥À OµÀzsÀ ¤AiÀÄAvÀæPÀgÀÄ-3 ºÀÄzÉÝAiÀÄ ¥Àæ¨sÁgÀªÀ£ÀÄß ªÀ»¹PÉƼÀÄîªÀÅzÀÄ. ¨sÁUÀ 3 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, d£ÀªÀj 7, 2016 5 ²æà J£ï. PÀȵÁÚgÉrØ gÀªÀgÀÄ §¼Áîj ¥ÁæzÉòPÀ PÀbÉÃjAiÀÄ G¥À OµÀzsÀ ¤AiÀÄAvÀæPÀgÀ ºÄÀ zÝÉAiÀÄ ¥æÀ¨sÁgÀªÀ£ÄÀß ªÀ»¹PÆÉ AqÀÄ, vÀPÀët¢AzÀ eÁjUÉ §gÀĪÀAvÉ ºÁUÀÆ ªÀÄÄA¢£À DzÉñÀzÀªÀgÉUÉ vÀªÀÄä ºÁ° ºÀÄzÉÝAiÄÀ PÀvÀðªåÀUÀ¼ÆÉ A¢UÉ ºÉZÄÀ ѪÀjAiiÀ ÁV ºÁUÀÆ ¸ÀªÀĪÀwð ¥Àæ¨sÁgÀzÀ°è ¤ªÀð»¸ÀvÀPÀÌzÀÄÝ. J¯Áè C¢üPÁjUÀ¼ÀÄ vÀªÀÄä ºÀÄzÉÝAiÀÄ ¥Àæ¨sÁgÀªÀ£ÀÄß vÀPÀët¢AzÀ eÁjUÉ §gÄÀªÀAvÉ ªÀ»¹PÆÉ qÄÀªÀ ºÁUÆÀ ªÀ»¹PÉƼÀÄîªÀ ¥ÀæQæAiÉÄAiÀÄ£ÀÄß ªÀÄÄV¸ÀvÀPÀÌzÀÄÝ ºÁUÀÆ vÀªÀÄä §½ EgÀĪÀ AiÀiÁªÀÅzÉà vÀ¤SÁ PÀqÀvÀUÀ¼À£ÄÀß ªÀ±À¥Àr¹PÆÉ AqÀ zÁR¯É, ªÀÄÄzÉݪÀiÁ¯ï EvÁå¢UÀ¼À£ÀÄß J¯Áè «ªÀgÀUÀ¼ÉÆA¢UÉ ºÀ¸ÁÛAvÀj¹, ªÀgÀ¢AiÀÄ£ÀÄß PÉÃAzÀæ PÀbÉÃjUÉ ¸À°è¸À®Ä DzÉò¹zÉ. PR. - 1095 OµÀzsÀ ¤AiÀÄAvÀæPÀgÀÄ SC. – 50 Office of the Commissioner of Commercial Taxes (Karnataka), Vanijya Therige Karyalaya, Gandhi Nagar, Kalidasa Road, Bengaluru-560009. PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BENGALURU-CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT 2003, Ritvik Pandey, I.A.S. Present: Commissioner of Commercial Taxes. (Karnataka) Bengaluru. KVAT Act, 2003-Clarification under Section 59(4) of the Karnataka Sub: Value Added Tax Act, 2003 regarding the rate of tax applicable for' Wall Paper'- Reg. Application filed by M/s. Next Step India, 17/1, 2nd Cross, 5" Main, Ref: Nanjamba Agrahara, 5" Main Chamarajapet, Bengaluru-560096 (TIN: 29801236516) on 8th June 2015. In the application cited above, M/s. Next Step India, 17/1, 2nd Cross, 5th Main, Nanjamba Agrahara, 5th Main Chamarajapet, Bengaluru-560096 (TIN: 29801236516) has sought clarification regarding the rate of tax applicable for' Wall Paper'. The applicant understands that, above mentioned product falls under Serial No. 69 of the III Schedule to the Karnataka Value Added Tax Act, 2003 (herein afterwards called 'Act'), and is liable for Tax at 5.5%. 2. Section 59(4) of the Karnataka Value Added Tax Act 2003(herein afterwards called 'Act') empowers the Commissioner of Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintain uniformity in the work of assessments and collection revenue. It is examined and found that, the clarification requested by the applicant is within the scope of the aforesaid provision and it is necessary that, the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. The matter is examined and the correct position of law is analyzed as under:- The applicant in his application has stated that, they are engaged in "Wall Paper" trade and they are importing Wall Paper from Korea and its HSN Code is 4811.20 and Wall Paper description is Paper with decorated layer of PVC Plastics and in general it is a PVC Coated paper used for walls and is not a photographic paper and hence applicable rate of tax is 5.5%. 4. The applicant has sought clarification with regard to WALL PAPER. The goods dealt in by the applicant is specifically used as wall papers. However, the entry 69 of III Schedule to the Act, starts with words 'Paper of all kinds' which are always related to Stationary goods and Packing goods which are made up of paper. This clearly shows that, the intention of the Legislature is to bring those class of goods which are used as stationary and packing goods which are made up of paper under the ambit of this classification. This classification is based on the usage of goods which are made up of paper. If the Legislature intended to bring these goods, it would have carved the entry called "wall paper'. Therefore, 'Wall Paper 'cannot be brought under the ambit of 'Paper of All Kinds' since all kinds of paper including those appearing in the entry are used as stationary and packing goods. Exclusion of goods like 'Photographic Paper' clearly shows that, if those goods made up of paper which are not in the nature of Stationary and packing materials are kept outside the purview. To get into the list, they shall be in the nature of stationary and packing materials and those goods even though made up of paper which are not in the nature of stationary and packing materials cannot brought under the ambit of 'Paper of all kinds'. The word "including" draws into its ambit only those kinds of goods which are in the nature of stationary or packing and not otherwise and the word used 'Excluding" excludes those goods which are not in the nature of stationary or packing. 'PVC coated Paper' which is appearing in the entry is in the nature of "STATIONARY" and also "PACKING MATERIALS "as these goods are used for binding of books so as to stop the mutilation of text books and also used to pack books or paper and then tied with twine or gum tape and also as outer covers of dairies, notebooks, Novels, Text books and the like. 6 PÀ£ÁðlPÀ gÁdå¥ÀvæÀ, UÄÀ gÄÀ ªÁgÀ, d£ÀªÀj 7, 2016 ¨Ás UÀ 3 5. The India Standard Glossary of Terms used in Paper Trade and Industry(IS4661:1999) published by Bureau of Indian Standards, Manak Bhavan, 9, Bahadur Shah Zafar Marg, New Delhi-110002 gives the meaning of wall paper as follow: Wallpaper: A hanging paper or tile stock which has been suitable printed or decorated for wall coverings. The paper is usually given a ground coat of clay or of casein-and clay, which may contain pigments to form a part of the final design, and then it is printed with oil inks, casein inks, or paints to complete the design. The paper may also be embossed or plastic coated. The above description clearly points to the fact that, wall paper is decorative material not a stationary article or packing material. These wall papers are used extensively in interior decoration industry not as stationary or packing materials. 'Wall Paper' is classified under entry 4814.20.00 under Central Excise Tariff Act 1985 exclusively while other goods made up of paper are classified under different entries. Thus, the classification of commodities based on the commercial parlance shall be the criteria to determine applicability of rate of tax. 6. The Hon'ble Supreme Court of India in the case of State Of Uttar Pradesh VS. M/S. Kores (India) Ltd on 18 October, (1976)1977 AIR 132, 1977 SCR (1) 837 had an occasion to analyze the word 'Paper" wherein it is held that the word 'paper' forms part of the denomination of a specialized article is not decisive of the question whether the article is paper as generally understood. In the applicant's case also "WALL PAPER" is under in commercial parlance as the commodity to decorate wall not as "PVC Coated Paper" which is in commercial parlance is understood as the commodity used for binding of books and wrapping purposes and not for decoration of walls. If all these tests applied to "W ALL PAPER", then it fails but "PVC Coated paper" passes the test. Thus, the "WALL PAPER" cannot be classified into the ambit of "PVC Coated paper" In the same case, the Hon'ble Supreme Court of India has held as follow: A word which is not defined in an enactment has to be understood in its popular and commercial sense with reference to the context in which it occurs. It has to be understood according to the well-established canon of construction in the sense in which persons dealing in and using the article understand it. In commercial parlance and popular parlance 'Wall Paper' is understood as goods used for decoration of walls as interior decoration material and not as stationary or packing materials. Therefore, the Wall Paper cannot brought under entry PVC Coated Paper for the purpose of levy of tax under entry 69 of the III Schedule to the Act. 7. The word "WALL PAPER" is not defined in the statute but "PVC Coated paper" is defined. In such a situation "WALL PAPER" shall be understood as decorative material to enhance the beauty of the walls using wall paper waste. It is also used to cover uneven surfaces and minor wall defects to give a better wall surface. Thus even on this count, the Wall Paper fails the test to come within the ambit of "PVC Coated Paper". The Division Bench of the Hon'ble High Court of Karnataka in the case of Super Market vs. State Of Karnataka ILR 1996 KAR 1969 had an occasion to decide whether "PAPER NAPKINS' falls under "All kinds of Paper" or under "TOILET ARTICLES" and has decided that paper napkins cannot be classified under "All kinds of Paper" but shall be classified as "toilet articles". This was the judgment with regard to classification of commodities under the provisions of KST Act, 1957. The contention of the Dealer was that, Paper Napkins shall be classified under entry 125 which stood as follow: "SI. No. 125. - All kinds of paper including carbon paper, blotting paper, water proof paper, PVC coated paper, ferro paper, ammonia paper, stencil paper but excluding paper falling under serial number 55, pulp boards, art boards, duplex boards, triple boards, card boards, corrugated boards, and the like, cellophane." The Court did not favor the contention of the petitioner and held that, it cannot be classified as "all kinds of paper". Thus, the classification of goods with regard to the entry is with reference to grouping of similar kinds of goods which they are used for. As 'Paper Napkin' which is also made up paper cannot be brought under' all kinds of paper', 'Wall Paper' also cannot be either classified as 'Paper of all kinds' or under 'PVC coated paper' and shall be understood and classified as 'wall paper' only. 8. The Division Bench of the Hon'ble High Court of Karnataka in the case of Raman Boards Ltd vs. State of Karnataka STRP No. 389-435 of 2012 dated 20th August 1984 it is observed as follow: In the absence of any inclusion or exclusion of words in the expression 'paper', it must be held that it includes all types of paper. In this background when we look at serial No. 69, 'paper of all kinds 'should include all types of paper. In various judgments, the Courts have held that waste paper, paper waste or new paper are not included in the word 'paper'. The legislature now has consciously included this paper in Serial. No.69. however, after using the words 'paper of all kinds' they have used the words 'including'. It means. the types of papers set out after the word including was not included in the word 'papers of all kinds' This reason appears to be again because of some judgments because of the doubt whether ammonia paper, blotting paper, carbon paper, cellophane, PVC Coated paper, stencil paper tissue paper, water proof paper, art boards, card boards, corrugated boards, duplex boards, pulp boards, straw boards, triplex boards were paper or not. Therefore, learning from the past experience, the legislature has expressly mentioned that all these papers are included in the word 'paper' and they have also used the word 'and the like' However they have expressly ¨sÁUÀ 3 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, d£ÀªÀj 7, 2016 7 excluded the word photographic paper. Therefore, the legislature has clearly expressed what are those papers which are included in the word 'paper'. Therefore, when a particular item falls within the word, description of paper not in doubt, it is the word 'included' in the phrase 'paper of all kinds'. If there is any doubt, as to the particular item is paper or not, then in the context of the said paper being understood in common parlance which in undergoes before a final product is reached, we have to see whether the product is included in 'paper' With the above observations the Hon'ble High Court decided the issue relating to applicability of rate of tax under Karnataka Value Added Tax Act, 2003 and classified Electrical Insulated Press Board as goods not falling under entry 69 of the III Schedule to the Act. It held as follow: In the instant case, we have to go not by the popular meaning but trade meaning. Even though the persons who are in trade, may be aware that the same process is undergone, similar to the one which is used for manufacturing paper, they are clear in their mind that it is not a paper but it is an electrical insulation press board or high 'density board which is used in the electrical transformers as conductor wrapping and insulation barriers between winding coils. In the trade parlance, it is understood as electrical goods. Therefore, that may be the reason why the legislature took the pain to expressly state as to what are the types of paper included in the expression 'paper of all kinds'. They have excluded this particular type of paper.Therefore, the paper of all kinds is a comprehensive and an inclusive definition. It is not possible to treat the Electrical Insulated Press Board/High Density Board as a paper, so as to fall within the third schedule of the KVAT Act, 2003 - Therefore, the authorities are justified in levying tax under the heading 'all other goods' and the rate of tax at 12.5% We do not see any justification to interfere with the well-considered order of the authorities - Decided in favor of the Revenue and against the assesse. Thus, the judicial pronouncements, usage of the commodity, in commercial and common parlance clearly points to the fact that, those goods which are not in the nature of stationary or for packing materials shall not be classified as 'Paper of all kinds' and even if there is an element of paper in those goods, they cannot be classified as such as held in the case of 'paper napkins', 'Electrical Insulated Press Board/High Density Board' as discussed above. Likewise 'Wall Paper' which does not find place in entry no 69 of III schedule to KVAT Act, 2003 is to be considered as goods falling under section 4(1)(b)(iii) of KVAT Act, 2003 taxable at 14.5% w. e. f. 1.8.2012. 9. Therefore, from the above it establishes that “Wall Paper’ cannot be classified as ‘PVC Coated Paper” or cannot be brought under “Paper of all kinds as found in entry 69 of III Schedule to the Act. Therefore “Wall Paper’ is liable to tax at 14.5% w.e.f. 1.8.2012 as goods falling under section 4(1) (b) (iii) of KVAT Act, 2003. 10. Hence of following clarification is issued. CLARIFICATION NO.CLR.CR.42/2015-16, DATED 06.10.2015 It is clarified that, 'Wall Paper' is liable to tax at 14.5% w. e. f. 1.8.2012 as goods falling under section 4(1) (b) (iii) of KVAT Act, 2003. RITVIK PANDEY PR. 968 Commissioner of Commercial Taxes SC. 25 Karnataka, Bengaluru. Office of the Commissioner of Commercial Taxes (Karnataka), Vanijya Therige Karyalaya, Gandhi Nagar, Kalidasa Road, Bengaluru-560009. PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BENGALURU-CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT 2003, Ritvik Pandey, I.A.S. Present : Commissioner of Commercial Taxes. (Karnataka) Bengaluru. KVAT Act, 2003-Clarification under Section 59(4) of the Karnataka Value Added Sub: Tax Act, 2003 regarding certain "Ayurvedic Medicines and Products" - Reg. Application filed on 31-12-2013 by M/s. Aar Aar Aloe gold, No.167/Y, 3rd Block, Ref: 13th Main Road, Near Bhashyam Circle, Rajajinagar, Bengaluru - 560010. (TIN: 29550868781) 8 PÀ£ÁðlPÀ gÁdå¥ÀvæÀ, UÄÀ gÄÀ ªÁgÀ, d£ÀªÀj 7, 2016 ¨Ás UÀ 3 In the application cited above, M/s. Aar Aar Aloe gold, No.167/Y 3rd Block, 13th Main Road, Near Bhashyam Circle, Rajajinagar, Bengaluru - 560010, TIN :29550868781 has sought clarification regarding the rate of tax applicable on certain "Ayurvedic Medicines and Products". 2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 (herein afterwards called 'Act') empowers the Commissioner of Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue. It is examined and found that, the clarification requested by the applicant is within the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. The matter is examined and it is noticed that the applicant has sought rate of tax on the following products: 1. Aloe muscle Rub 2. Aloe Cold balm 3. Aloe Pain Oil 4. Aloe Healthy hair oil 5. Aloe Foot Care Cream 6. Aloe Multipurpose Gel 7. Aloe Itch Free Cream 8. Kumari Swarasam 9. Aloe Pure 10. Aloe Trim 11. . Aloe Relief 12. Aloe Detox 13. Aloe Lite 14. Aloe Plus The Drugs Controller, Drugs Control Department, Palace Road, Bengaluru -560001 was requested to clarify whether the commodities for which clarification was sought by the applicant are classified as Drugs or Cosmetics as per the Drugs and Cosmetics Act, 1940. In the letter addressed to the Drugs Controller, the active ingredients of the products and uses as furnished by the applicant were also made known. The details are as follows; Sl. Product Name Active Ingredients Uses No. Aloe Vera Gel, Camphor, Eucalyptus oil, Emollient, Counter irritant, Analgesic, treat 1. Aloe Muscle Rub Methyl Salicylate, Menthol. minor aches and pains, cooling agent Pine, Camphor, Menthol, Eucalyptus, Pain Reliever, Counter irritant, Cooling agent, 2. Aloe Cold Balm Aloe Vera, Thymol. Anti-bacterial & skin healing, Cold reliever Gingelly oil, Aloe Vera, Dinesha Vally, Muscle relaxant, Healing agent, Anti-Arthritis, 3. Aloe Pain Oil Karpoora, Sunthi, Mustard Sal, Vacha, Antil inflammatory, Cramps Relaxant, Analesic, Methi, Sagru, Devandaru. Nervine Tonic, Anti-Aching and Arthritic. Promote hair growth, Cooling, Stimulates hair pigmentation, Preventing Hair Loss, Prevent Aleo Veral gel, Usira, Mustaka Juice, Premature Graying, Nourishes Hair Follicles Jataamaamsi Dry Extract, Banyan Juice, and Shining, Enchance Hair Pigmentation, Hisbiscus Juice Amalaki Dry Extract, Promotes Hair growth, Prevents premature 4. Aloe Healthy hair Oil Bringaraja Juice, Neelini Juice, falling, thinning of hair, Nourishes Hair Prasaarani Juice, Sathi Dry Extract, Follicles, Boosts the Scalp’s circulation, Curry leaves juice, Brahmi Coconut oil, Premature Greying of Hair & nourish the hair Vitamin E. roots, controlling hair loss, Carrier, Promotes hair growth. Soothe dry and itchy feet, Moisturizer, Anti- Aleo Vera, Honey Natural, Ginger, Neem Oxidant, Anti-Fungal agent, Skin-Healing 5. Aloe Foot Care Cream Manjista, Turmeric Sandal, Tulsi. agent, Anti-Septic, Smoothener, Anti-Bacterial agent 6. Aloe Multi-purpose gel Aloe Vera Wound healing ¨sÁUÀ 3 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, d£ÀªÀj 7, 2016 9 Sl. Product Name Active Ingredients Uses No. Ghrithkumari, Nimba, Haridra, Agent Wound healer, Antiseptic, Anti- 7. Aloe itch free cream Yashtimadhu, Chandana, Lasuna Lemon inflammatory, Smoothening & skin cooling, grass, Pudina. Anti-fungal, Relaxant & cooling. 8. Kumari Swarasam Aloe Vera gel Immune Moulator 9. Aloe pure Aloe Vera gel Immune Modulator Alor Vera IH, Syamaparni S.E., Guggulu Nutritional supplement, Anti-Oxidant, Reduces 10. Aloe Trim S.E, Triphala S.E, Garcinia S.E, Natural Excess Weight, Digestive, Reduces Excess Honey. Weight Aloe Vera, Nirgundi,Shallaki, 11. Aloe Relief Nutritional supplement, Muscle Relaxant Ashwagandha. Nutritional supplement, Anti-Oxidant, Aloe Vera, Natural Honey IS, Trikatu, 12. Aloe Detox Digestive, Appetizer, carminative, Natural Triphala, Dhanyaka, Amalaki, Sunthi. Vitamin C supplement Immune Modulator, Anti-diabetic, Rejuventor, Aloe Vera, Madhunashini, Yashitmadhu, 13. Aloe lite sweetener, Anti-diabetic, Immune modulator, Guduchi, Bilva, Nimba, Harida. Antiseptic, blood purifier Aloe Vera, Aswagandha S.E, Guduchi 14. Aloe plus Immune Modulator S.E, Shilajit S.E. The Drugs Controller, vide letter dated 9th June 2015 has informed this office that, "Aloe Healthy Hair Oil" is a cosmetic products and all. others are Ayurvedic Drugs. In view of the above, except • Aloe Healthy hair oil' all other goods for which clarification is sought for are goods falling under entry 60 of the III Schedule to KVAT Act, 2003 taxable at 5.5% and 'Aloe Healthy hair oil' being a cosmetic product, attracts tax @ 14.5% as per Section 4(l)(b)(iii) of the KVAT Act, 2003. 4. Hence, the following clarification is issued. CLARIFICATION NO.CLRCR.140/2013-14, DATED 06.10.2015 It is clarified that, 1. Aloe muscle Rub 2. Aloe Cold balm 3. Aloe Pain Oil 4. Aloe Foot Care Cream 5. Aloe Multipurpose Gel 6. Aloe Itch Free Cream 7. Kumari Swarasam 8. Aloe Pure 9. Aloe Trim 10. Aloe Relief 11. Aloe Detox 12. Aloe Lite 13. Aloe Plus are goods falling under entry 60 of the III Schedule to KVAT Act, 2003 taxable at 5.5% w.e.f. 01-08-2012 and 'Aloe Healthy Hair Oil' being a cosmetic product, attracts tax @ 14.5% as per Section 4(1)(b)(iii) of the KVAT Act, 2003 w.e.f. 01-08-2012. 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Karnataka Gazette, 2016-01-07, Part-3 PDF

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CgÀÄuïgÀªÀjAzÀ ¨ÉAUÀ¼ÀÆgÀÄ ¥ÁæzÉòPÀ PÀbÉÃj, §¼Áîj. ¥ÁæzÉòPÀ PÀbÉÃjAiÀÄ G¥À OµÀzsÀ ¤AiÀÄAvÀæPÀgÀÄ-3 ºÀÄzÉÝAiÀÄ ¥Àæ¨sÁgÀªÀ£ÀÄß ªÀ»¹PÉƼÀÄîªÀÅzÀÄ. ¨sÁUÀ 3 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, d£ÀªÀj 7, 2016 5 ²æà J£ï. PÀȵÁÚgÉrØ gÀªÀgÀÄ §¼Áîj ¥ÁæzÉòPÀ PÀbÉÃjAiÀÄ G¥À OµÀzsÀ ¤AiÀÄAvÀæPÀgÀ ºÄÀ zÝÉAiÀÄ ¥æÀ¨sÁgÀªÀ£ÄÀß ªÀ»¹PÆÉ AqÀÄ, vÀPÀët¢AzÀ eÁjUÉ §gÀĪÀAvÉ ºÁUÀÆ ªÀÄÄA¢£À DzÉñÀzÀªÀgÉUÉ vÀªÀÄä ºÁ° ºÀÄzÉÝAiÄÀ PÀvÀðªåÀUÀ¼ÆÉ A¢UÉ ºÉZÄÀ ѪÀjAiiÀ ÁV ºÁUÀÆ ¸ÀªÀĪÀwð ¥Àæ¨sÁgÀzÀ°è ¤ªÀð»¸ÀvÀPÀÌzÀÄÝ. J¯Áè C¢üPÁjUÀ¼ÀÄ vÀªÀÄä ºÀÄzÉÝAiÀÄ ¥Àæ¨sÁgÀªÀ£ÀÄß vÀPÀët¢AzÀ eÁjUÉ §gÄÀªÀAvÉ ªÀ»¹PÆÉ qÄÀªÀ ºÁUÆÀ ªÀ»¹PÉƼÀÄîªÀ ¥ÀæQæAiÉÄAiÀÄ£ÀÄß ªÀÄÄV¸ÀvÀPÀÌzÀÄÝ ºÁUÀÆ vÀªÀÄä §½ EgÀĪÀ AiÀiÁªÀÅzÉà vÀ¤SÁ PÀqÀvÀUÀ¼À£ÄÀß ªÀ±À¥Àr¹PÆÉ AqÀ zÁR¯É, ªÀÄÄzÉݪÀiÁ¯ï EvÁå¢UÀ¼À£ÀÄß J¯Áè «ªÀgÀUÀ¼ÉÆA¢UÉ ºÀ¸ÁÛAvÀj¹, ªÀgÀ¢AiÀÄ£ÀÄß PÉÃAzÀæ PÀbÉÃjUÉ ¸À°è¸À®Ä DzÉò¹zÉ. PR. - 1095 OµÀzsÀ ¤AiÀÄAvÀæPÀgÀÄ SC. – 50 Office of the Commissioner of Commercial Taxes (Karnataka), Vanijya Therige Karyalaya, Gandhi Nagar, Kalidasa Road, Bengaluru-560009. PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BENGALURU-CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT 2003, Ritvik Pandey, I.A.S. Present: Commissioner of Commercial Taxes. (Karnataka) Bengaluru. KVAT Act, 2003-Clarification under Section 59(4) of the Karnataka Sub: Value Added Tax Act, 2003 regarding the rate of tax applicable for' Wall Paper'- Reg. Application filed by M/s. Next Step India, 17/1, 2nd Cross, 5" Main, Ref: Nanjamba Agrahara, 5" Main Chamarajapet, Bengaluru-560096 (TIN: 29801236516) on 8th June 2015. In the application cited above, M/s. Next Step India, 17/1, 2nd Cross, 5th Main, Nanjamba Agrahara, 5th Main Chamarajapet, Bengaluru-560096 (TIN: 29801236516) has sought clarification regarding the rate of tax applicable for' Wall Paper'. The applicant understands that, above mentioned product falls under Serial No. 69 of the III Schedule to the Karnataka Value Added Tax Act, 2003 (herein afterwards called 'Act'), and is liable for Tax at 5.5%. 2. Section 59(4) of the Karnataka Value Added Tax Act 2003(herein afterwards called 'Act') empowers the Commissioner of Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintain uniformity in the work of assessments and collection revenue. It is examined and found that, the clarification requested by the applicant is within the scope of the aforesaid provision and it is necessary that, the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. The matter is examined and the correct position of law is analyzed as under:- The applicant in his application has stated that, they are engaged in "Wall Paper" trade and they are importing Wall Paper from Korea and its HSN Code is 4811.20 and Wall Paper description is Paper with decorated layer of PVC Plastics and in general it is a PVC Coated paper used for walls and is not a photographic paper and hence applicable rate of tax is 5.5%. 4. The applicant has sought clarification with regard to WALL PAPER. The goods dealt in by the applicant is specifically used as wall papers. However, the entry 69 of III Schedule to the Act, starts with words 'Paper of all kinds' which are always related to Stationary goods and Packing goods which are made up of paper. This clearly shows that, the intention of the Legislature is to bring those class of goods which are used as stationary and packing goods which are made up of paper under the ambit of this classification. This classification is based on the usage of goods which are made up of paper. If the Legislature intended to bring these goods, it would have carved the entry called "wall paper'. Therefore, 'Wall Paper 'cannot be brought under the ambit of 'Paper of All Kinds' since all kinds of paper including those appearing in the entry are used as stationary and packing goods. Exclusion of goods like 'Photographic Paper' clearly shows that, if those goods made up of paper which are not in the nature of Stationary and packing materials are kept outside the purview. To get into the list, they shall be in the nature of stationary and packing materials and those goods even though made up of paper which are not in the nature of stationary and packing materials cannot brought under the ambit of 'Paper of all kinds'. The word "including" draws into its ambit only those kinds of goods which are in the nature of stationary or packing and not otherwise and the word used 'Excluding" excludes those goods which are not in the nature of stationary or packing. 'PVC coated Paper' which is appearing in the entry is in the nature of "STATIONARY" and also "PACKING MATERIALS "as these goods are used for binding of books so as to stop the mutilation of text books and also used to pack books or paper and then tied with twine or gum tape and also as outer covers of dairies, notebooks, Novels, Text books and the like. 6 PÀ£ÁðlPÀ gÁdå¥ÀvæÀ, UÄÀ gÄÀ ªÁgÀ, d£ÀªÀj 7, 2016 ¨Ás UÀ 3 5. The India Standard Glossary of Terms used in Paper Trade and Industry(IS4661:1999) published by Bureau of Indian Standards, Manak Bhavan, 9, Bahadur Shah Zafar Marg, New Delhi-110002 gives the meaning of wall paper as follow: Wallpaper: A hanging paper or tile stock which has been suitable printed or decorated for wall coverings. The paper is usually given a ground coat of clay or of casein-and clay, which may contain pigments to form a part of the final design, and then it is printed with oil inks, casein inks, or paints to complete the design. The paper may also be embossed or plastic coated. The above description clearly points to the fact that, wall paper is decorative material not a stationary article or packing material. These wall papers are used extensively in interior decoration industry not as stationary or packing materials. 'Wall Paper' is classified under entry 4814.20.00 under Central Excise Tariff Act 1985 exclusively while other goods made up of paper are classified under different entries. Thus, the classification of commodities based on the commercial parlance shall be the criteria to determine applicability of rate of tax. 6. The Hon'ble Supreme Court of India in the case of State Of Uttar Pradesh VS. M/S. Kores (India) Ltd on 18 October, (1976)1977 AIR 132, 1977 SCR (1) 837 had an occasion to analyze the word 'Paper" wherein it is held that the word 'paper' forms part of the denomination of a specialized article is not decisive of the question whether the article is paper as generally understood. In the applicant's case also "WALL PAPER" is under in commercial parlance as the commodity to decorate wall not as "PVC Coated Paper" which is in commercial parlance is understood as the commodity used for binding of books and wrapping purposes and not for decoration of walls. If all these tests applied to "W ALL PAPER", then it fails but "PVC Coated paper" passes the test. Thus, the "WALL PAPER" cannot be classified into the ambit of "PVC Coated paper" In the same case, the Hon'ble Supreme Court of India has held as follow: A word which is not defined in an enactment has to be understood in its popular and commercial sense with reference to the context in which it occurs. It has to be understood according to the well-established canon of construction in the sense in which persons dealing in and using the article understand it. In commercial parlance and popular parlance 'Wall Paper' is understood as goods used for decoration of walls as interior decoration material and not as stationary or packing materials. Therefore, the Wall Paper cannot brought under entry PVC Coated Paper for the purpose of levy of tax under entry 69 of the III Schedule to the Act. 7. The word "WALL PAPER" is not defined in the statute but "PVC Coated paper" is defined. In such a situation "WALL PAPER" shall be understood as decorative material to enhance the beauty of the walls using wall paper waste. It is also used to cover uneven surfaces and minor wall defects to give a better wall surface. Thus even on this count, the Wall Paper fails the test to come within the ambit of "PVC Coated Paper". The Division Bench of the Hon'ble High Court of Karnataka in the case of Super Market vs. State Of Karnataka ILR 1996 KAR 1969 had an occasion to decide whether "PAPER NAPKINS' falls under "All kinds of Paper" or under "TOILET ARTICLES" and has decided that paper napkins cannot be classified under "All kinds of Paper" but shall be classified as "toilet articles". This was the judgment with regard to classification of commodities under the provisions of KST Act, 1957. The contention of the Dealer was that, Paper Napkins shall be classified under entry 125 which stood as follow: "SI. No. 125. - All kinds of paper including carbon paper, blotting paper, water proof paper, PVC coated paper, ferro paper, ammonia paper, stencil paper but excluding paper falling under serial number 55, pulp boards, art boards, duplex boards, triple boards, card boards, corrugated boards, and the like, cellophane." The Court did not favor the contention of the petitioner and held that, it cannot be classified as "all kinds of paper". Thus, the classification of goods with regard to the entry is with reference to grouping of similar kinds of goods which they are used for. As 'Paper Napkin' which is also made up paper cannot be brought under' all kinds of paper', 'Wall Paper' also cannot be either classified as 'Paper of all kinds' or under 'PVC coated paper' and shall be understood and classified as 'wall paper' only. 8. The Division Bench of the Hon'ble High Court of Karnataka in the case of Raman Boards Ltd vs. State of Karnataka STRP No. 389-435 of 2012 dated 20th August 1984 it is observed as follow: In the absence of any inclusion or exclusion of words in the expression 'paper', it must be held that it includes all types of paper. In this background when we look at serial No. 69, 'paper of all kinds 'should include all types of paper. In various judgments, the Courts have held that waste paper, paper waste or new paper are not included in the word 'paper'. The legislature now has consciously included this paper in Serial. No.69. however, after using the words 'paper of all kinds' they have used the words 'including'. It means. the types of papers set out after the word including was not included in the word 'papers of all kinds' This reason appears to be again because of some judgments because of the doubt whether ammonia paper, blotting paper, carbon paper, cellophane, PVC Coated paper, stencil paper tissue paper, water proof paper, art boards, card boards, corrugated boards, duplex boards, pulp boards, straw boards, triplex boards were paper or not. Therefore, learning from the past experience, the legislature has expressly mentioned that all these papers are included in the word 'paper' and they have also used the word 'and the like' However they have expressly ¨sÁUÀ 3 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, d£ÀªÀj 7, 2016 7 excluded the word photographic paper. Therefore, the legislature has clearly expressed what are those papers which are included in the word 'paper'. Therefore, when a particular item falls within the word, description of paper not in doubt, it is the word 'included' in the phrase 'paper of all kinds'. If there is any doubt, as to the particular item is paper or not, then in the context of the said paper being understood in common parlance which in undergoes before a final product is reached, we have to see whether the product is included in 'paper' With the above observations the Hon'ble High Court decided the issue relating to applicability of rate of tax under Karnataka Value Added Tax Act, 2003 and classified Electrical Insulated Press Board as goods not falling under entry 69 of the III Schedule to the Act. It held as follow: In the instant case, we have to go not by the popular meaning but trade meaning. Even though the persons who are in trade, may be aware that the same process is undergone, similar to the one which is used for manufacturing paper, they are clear in their mind that it is not a paper but it is an electrical insulation press board or high 'density board which is used in the electrical transformers as conductor wrapping and insulation barriers between winding coils. In the trade parlance, it is understood as electrical goods. Therefore, that may be the reason why the legislature took the pain to expressly state as to what are the types of paper included in the expression 'paper of all kinds'. They have excluded this particular type of paper.Therefore, the paper of all kinds is a comprehensive and an inclusive definition. It is not possible to treat the Electrical Insulated Press Board/High Density Board as a paper, so as to fall within the third schedule of the KVAT Act, 2003 - Therefore, the authorities are justified in levying tax under the heading 'all other goods' and the rate of tax at 12.5% We do not see any justification to interfere with the well-considered order of the authorities - Decided in favor of the Revenue and against the assesse. Thus, the judicial pronouncements, usage of the commodity, in commercial and common parlance clearly points to the fact that, those goods which are not in the nature of stationary or for packing materials shall not be classified as 'Paper of all kinds' and even if there is an element of paper in those goods, they cannot be classified as such as held in the case of 'paper napkins', 'Electrical Insulated Press Board/High Density Board' as discussed above. Likewise 'Wall Paper' which does not find place in entry no 69 of III schedule to KVAT Act, 2003 is to be considered as goods falling under section 4(1)(b)(iii) of KVAT Act, 2003 taxable at 14.5% w. e. f. 1.8.2012. 9. Therefore, from the above it establishes that “Wall Paper’ cannot be classified as ‘PVC Coated Paper” or cannot be brought under “Paper of all kinds as found in entry 69 of III Schedule to the Act. Therefore “Wall Paper’ is liable to tax at 14.5% w.e.f. 1.8.2012 as goods falling under section 4(1) (b) (iii) of KVAT Act, 2003. 10. Hence of following clarification is issued. CLARIFICATION NO.CLR.CR.42/2015-16, DATED 06.10.2015 It is clarified that, 'Wall Paper' is liable to tax at 14.5% w. e. f. 1.8.2012 as goods falling under section 4(1) (b) (iii) of KVAT Act, 2003. RITVIK PANDEY PR. 968 Commissioner of Commercial Taxes SC. 25 Karnataka, Bengaluru. Office of the Commissioner of Commercial Taxes (Karnataka), Vanijya Therige Karyalaya, Gandhi Nagar, Kalidasa Road, Bengaluru-560009. PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BENGALURU-CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT 2003, Ritvik Pandey, I.A.S. Present : Commissioner of Commercial Taxes. (Karnataka) Bengaluru. KVAT Act, 2003-Clarification under Section 59(4) of the Karnataka Value Added Sub: Tax Act, 2003 regarding certain "Ayurvedic Medicines and Products" - Reg. Application filed on 31-12-2013 by M/s. Aar Aar Aloe gold, No.167/Y, 3rd Block, Ref: 13th Main Road, Near Bhashyam Circle, Rajajinagar, Bengaluru - 560010. (TIN: 29550868781) 8 PÀ£ÁðlPÀ gÁdå¥ÀvæÀ, UÄÀ gÄÀ ªÁgÀ, d£ÀªÀj 7, 2016 ¨Ás UÀ 3 In the application cited above, M/s. Aar Aar Aloe gold, No.167/Y 3rd Block, 13th Main Road, Near Bhashyam Circle, Rajajinagar, Bengaluru - 560010, TIN :29550868781 has sought clarification regarding the rate of tax applicable on certain "Ayurvedic Medicines and Products". 2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 (herein afterwards called 'Act') empowers the Commissioner of Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue. It is examined and found that, the clarification requested by the applicant is within the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. The matter is examined and it is noticed that the applicant has sought rate of tax on the following products: 1. Aloe muscle Rub 2. Aloe Cold balm 3. Aloe Pain Oil 4. Aloe Healthy hair oil 5. Aloe Foot Care Cream 6. Aloe Multipurpose Gel 7. Aloe Itch Free Cream 8. Kumari Swarasam 9. Aloe Pure 10. Aloe Trim 11. . Aloe Relief 12. Aloe Detox 13. Aloe Lite 14. Aloe Plus The Drugs Controller, Drugs Control Department, Palace Road, Bengaluru -560001 was requested to clarify whether the commodities for which clarification was sought by the applicant are classified as Drugs or Cosmetics as per the Drugs and Cosmetics Act, 1940. In the letter addressed to the Drugs Controller, the active ingredients of the products and uses as furnished by the applicant were also made known. The details are as follows; Sl. Product Name Active Ingredients Uses No. Aloe Vera Gel, Camphor, Eucalyptus oil, Emollient, Counter irritant, Analgesic, treat 1. Aloe Muscle Rub Methyl Salicylate, Menthol. minor aches and pains, cooling agent Pine, Camphor, Menthol, Eucalyptus, Pain Reliever, Counter irritant, Cooling agent, 2. Aloe Cold Balm Aloe Vera, Thymol. Anti-bacterial & skin healing, Cold reliever Gingelly oil, Aloe Vera, Dinesha Vally, Muscle relaxant, Healing agent, Anti-Arthritis, 3. Aloe Pain Oil Karpoora, Sunthi, Mustard Sal, Vacha, Antil inflammatory, Cramps Relaxant, Analesic, Methi, Sagru, Devandaru. Nervine Tonic, Anti-Aching and Arthritic. Promote hair growth, Cooling, Stimulates hair pigmentation, Preventing Hair Loss, Prevent Aleo Veral gel, Usira, Mustaka Juice, Premature Graying, Nourishes Hair Follicles Jataamaamsi Dry Extract, Banyan Juice, and Shining, Enchance Hair Pigmentation, Hisbiscus Juice Amalaki Dry Extract, Promotes Hair growth, Prevents premature 4. Aloe Healthy hair Oil Bringaraja Juice, Neelini Juice, falling, thinning of hair, Nourishes Hair Prasaarani Juice, Sathi Dry Extract, Follicles, Boosts the Scalp’s circulation, Curry leaves juice, Brahmi Coconut oil, Premature Greying of Hair & nourish the hair Vitamin E. roots, controlling hair loss, Carrier, Promotes hair growth. Soothe dry and itchy feet, Moisturizer, Anti- Aleo Vera, Honey Natural, Ginger, Neem Oxidant, Anti-Fungal agent, Skin-Healing 5. Aloe Foot Care Cream Manjista, Turmeric Sandal, Tulsi. agent, Anti-Septic, Smoothener, Anti-Bacterial agent 6. Aloe Multi-purpose gel Aloe Vera Wound healing ¨sÁUÀ 3 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, d£ÀªÀj 7, 2016 9 Sl. Product Name Active Ingredients Uses No. Ghrithkumari, Nimba, Haridra, Agent Wound healer, Antiseptic, Anti- 7. Aloe itch free cream Yashtimadhu, Chandana, Lasuna Lemon inflammatory, Smoothening & skin cooling, grass, Pudina. Anti-fungal, Relaxant & cooling. 8. Kumari Swarasam Aloe Vera gel Immune Moulator 9. Aloe pure Aloe Vera gel Immune Modulator Alor Vera IH, Syamaparni S.E., Guggulu Nutritional supplement, Anti-Oxidant, Reduces 10. Aloe Trim S.E, Triphala S.E, Garcinia S.E, Natural Excess Weight, Digestive, Reduces Excess Honey. Weight Aloe Vera, Nirgundi,Shallaki, 11. Aloe Relief Nutritional supplement, Muscle Relaxant Ashwagandha. Nutritional supplement, Anti-Oxidant, Aloe Vera, Natural Honey IS, Trikatu, 12. Aloe Detox Digestive, Appetizer, carminative, Natural Triphala, Dhanyaka, Amalaki, Sunthi. Vitamin C supplement Immune Modulator, Anti-diabetic, Rejuventor, Aloe Vera, Madhunashini, Yashitmadhu, 13. Aloe lite sweetener, Anti-diabetic, Immune modulator, Guduchi, Bilva, Nimba, Harida. Antiseptic, blood purifier Aloe Vera, Aswagandha S.E, Guduchi 14. Aloe plus Immune Modulator S.E, Shilajit S.E. The Drugs Controller, vide letter dated 9th June 2015 has informed this office that, "Aloe Healthy Hair Oil" is a cosmetic products and all. others are Ayurvedic Drugs. In view of the above, except • Aloe Healthy hair oil' all other goods for which clarification is sought for are goods falling under entry 60 of the III Schedule to KVAT Act, 2003 taxable at 5.5% and 'Aloe Healthy hair oil' being a cosmetic product, attracts tax @ 14.5% as per Section 4(l)(b)(iii) of the KVAT Act, 2003. 4. Hence, the following clarification is issued. CLARIFICATION NO.CLRCR.140/2013-14, DATED 06.10.2015 It is clarified that, 1. Aloe muscle Rub 2. Aloe Cold balm 3. Aloe Pain Oil 4. Aloe Foot Care Cream 5. Aloe Multipurpose Gel 6. Aloe Itch Free Cream 7. Kumari Swarasam 8. Aloe Pure 9. Aloe Trim 10. Aloe Relief 11. Aloe Detox 12. Aloe Lite 13. Aloe Plus are goods falling under entry 60 of the III Schedule to KVAT Act, 2003 taxable at 5.5% w.e.f. 01-08-2012 and 'Aloe Healthy Hair Oil' being a cosmetic product, attracts tax @ 14.5% as per Section 4(1)(b)(iii) of the KVAT Act, 2003 w.e.f. 01-08-2012. 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