Seeks to amend Notification No. S.R.O.No. 361/2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 - S. R. O. No. 519/2018 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 116/2018/Taxes Dated, Thiruvananthapuram, 27th July, 2018 S. R. O. No. 519/2018. -In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby make the following further amendments in the notification issued under G. O. (P) No. 63/2017/TAXES, dated 30th June, 2017 and published as S. R. O. No. 361/2017 in the Kerala Gazette Extraordinary No. 1351 dated 30th June, 2017, namely:- AMENDMENT In the said notification,- (1) in the Schedule,- (i) after Serial Number 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 92 A. 1401 Sal leaves, siali leaves, sisal leaves, sabai grass ; (ii) after Serial Number 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 93 B. 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks ; (iii) For Serial Number 102 A and entries relating thereto, the following shall be substituted, namely:- 102A. 2306 De-oiled rice bran Explanation : The exemption applies to de-oil rice bran falling under heading 2306 with effect from 25thJanuary, 2018 ; (iv) after Serial Number 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 114A 46 Khali Dona; goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope 114B 44 or 68 Deities made of stone, marble or wood ; (v) for Serial Number 117 and the entries relating thereto, the following serial number and the entries shall be substituted, namely:- 117 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India ; (vi) after Serial Number 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 132A 53 Coir pith compost other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] ; (vii) after Serial Number 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 146A 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons ; (viii) after Serial Number 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 152 Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) 2. This notification shall come into force on the 27th day of July, 2018. By order of the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) Pursuant to the decision taken in the Goods and Services Tax Council Meeting, Government of Kerala have decided to exempt intra-State supplies of certain goods specified above. The notification is intended to achieve the above object.