Printers and Multi Function Printers – VAT rate in Kerala
I had written on the above subject on 25th Sep 2007 that a clarification would help in resolving conflicting views being taken by assessing officers in Kerala on the rate of tax for Multi Function Printers capable of printing, copying, scanning, sending fax, etc
The Commissioner of Commercial Taxes, Kerala Sri Paul Antony has in a mail dated 19th October 2007, stated that “We have acted on your representation and have forwarded the list as per attachment to Government for notification of VAT @ 4% w.e.f. 1-4-2007″. However the list has not been notified till now.
The list attached to the mail shows Multi Function Printers as an IT Product and taxable @ 4%. However, as HSN code 8443 is in Schedule III taxable @ 4%, inclusion of 8443.31 in the list of IT Products will again cause confusion. There are a few such cases in the schedule and the Department could undertake a review of the Schedules to eliminate duplications and ambiguous descriptions. I will write more on this later.
The dealers of MFPs are thankful to the Commissioner for this notification and I thank Mr Mathewkutty for bringing this mail to my notice