Notifying reduction in rate of State tax for tractor parts to 9% - G. O. (P) No. 137/2017/TAXES - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G. O. (P) No. 137/2017/TAXES Dated, Thiruvananthapuram, 9th November, 2017 S. R. O. No. 706/2017. -In exercise of the powers conferred by sub-section (1) of section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes the following further amendment to the notification issued under G. O. (P) No. 62/2017/TAXES dated 30th June, 2017 and published as S. R. O. No. 360/2017 in the Kerala Gazette Extraordinary No. 1350 dated 30th June, 2017, namely:- AMENDMENT In the said notification, in SCHEDULE III-9%, after serial number 452 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) 452A 4011 70 00 Tyre for tractors 452B 4013 90 49 Tube for tractor tyres 452C 8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250cc for Tractor 452D 8413 81 90 Hydraulic Pumps for Tractors 452E 8708 10 10 Bumpers and parts thereof for tractors 452F 8708 30 00 Brakes assembly and its thereof for tractors 452G 8708 40 00 Gear boxes and thereof for tractors 452H 8708 50 00 Transaxles and its thereof for tractors 452I 8708 70 00 Road wheels and parts and accessories thereof for tractors 452J 8708 91 00 (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 452K 8708 92 00 Silencer assembly for tractors and thereof 452L 8708 93 00 Clutch assembly and its parts thereof for tractors 452M 8708 94 00 Steering wheels and its parts thereof for tractor 452N 8708 99 00 Hydraulic and its parts thereof for tractors 452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors . 2. This notification shall be deemed to have come into force on the 18th day of August, 2017. By order of the Governor, MINHAJ ALAM, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government, on the recommendation of the Council (Goods and Services Tax Council) have decided to reduce the State tax on tractor parts to 9 per cent. The Central Government have also reduced the tax rate on the same as per their notification No. 19/2017-Central tax (Rate) dated 18th August, 2017. The notification is intended to achieve the above object.