Taxes in India are levied by the Central Government and the the state governments. Some minor taxes are levied by the native authorities such the Municipality or the native Council.
The authority to levy a tax comes from the Constitution of Bharat that allocates the facility to levy varied taxes between the Centre and therefore the State. a vital restriction on this power is Article 265 of the Constitution that states that “No tax shall be levied or collected except by the authority of law.”[1] thus every tax levied or collected must be backed by Associate in Nursing related law, passed either by the Parliament or the State law-makers. In 2010-11, the gross collection amounted to office seven.92 trillion, with revenue enhancement and taxation contributory fifty six and a quarter mile severally.
Commercial Taxes Levied By Kerala Government
S. No. Kerala State Legislature
1 Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues (List II, Entry 45)
2 Taxes on agricultural income (List II, Entry 46)
3 Duties in respect of succession to agricultural income (List II, Entry 47)
4 Estate Duty in respect of agricultural income (List II, Entry 48)
5 Taxes on lands and buildings (List II, Entry 49)
6 Taxes on mineral rights (List II, Entry 50)
7 Duties of excise for following goods manufactured or produced within the State (i) alcoholic liquors for human consumption, and (ii) opium, Indian hemp and other narcotic drugs and narcotics (List II, Entry 51)
8 Taxes on entry of goods into a local area for consumption, use or sale therein (List II, Entry 52)
9 Taxes on the consumption or sale of electricity (List II, Entry 53)
10 Taxes on the sale or purchase of goods other than newspapers (List II, Entry 54)
11 Taxes on advertisements other than advertisements published in newspapers and advertisements broadcast by radio or television (List II, Entry 55)
12 Taxes on goods and passengers carried by roads or on inland waterways (List II, Entry 56)
13 Taxes on vehicles suitable for use on roads (List II, Entry 57)
14 Taxes on animals and boats (List II, Entry 58)
15 Tolls (List II, Entry 59)
16 Taxes on profession, trades, callings and employments (List II, Entry 60)
17 Capitation taxes (List II, Entry 61)
18 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling (List II, Entry 62)
19 Stamp duty (List II, Entry 63)
UseFull Links
THE KERALA GENERAL SALES TAX RULES
KERALA VALUE ADDED TAX ACT 2010
THE CENTRAL SALES TAX ACT, 1956.
THE KERALA TAX ON LUXURIES ACTS, 1976
THE KERALA AGRICULTURAL INCOME TAX ACT, 1991
Tags:taxes department kerala,kerala sales taxes