Seeks to amend Notification No. S.R.O.No. 360/2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 - S. R. O. No. 518/2018 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 115/2018/Taxes Dated, Thiruvananthapuram, 27th July, 2018 S. R. O. No. 518/2018. -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 make the following amendments in 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,- (A) in SCHEDULE I-2.5%,- (i) after Serial Number 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 102 A. 2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) ; (ii) in Serial Number 123, for entries in columns (2) and (3), the following entries shall be substituted, namely:- (2) (3) 2515 (except 2515 1210, 2515 1220, 2515 1290) or 6802 Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than polished stone which is ready to use ; (iii) after Serial Number 170 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 170A 2809 Fertilizer grade phosphoric acid ; (iv) in Serial Number 215, in the entry in column (3), the comma and words, including coir pith compost put up in unit container and bearing a brand name shall be inserted in the end; (v) in Serial Number 219, for the entry in column (3), the entry Coir mats, matting, floor covering and handloom durries shall be substituted; (vi) in Serial Number 219A, for the entry in column (3), the entry all goods shall be substituted; (vii) in Serial Number 225, in column (3), for the figure 500 , the figure 1000 shall be substituted; (viii) in Serial Number 222, for the entries in columns (2) and (3), the following entries shall be substituted, namely:- (2) (3) 61 or 6501 or 6505 Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ` 1000 per piece ; (ix) in Serial Number 264, for the entry in column (3), the entry Biomass briquettes or solid bio fuel pellets , shall be substituted; (B) in SCHEDULE II-6%,- (i) Serial Number 57B and the entries relating thereto shall be omitted; (ii) after Serial Number 96 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 96A 4409 Bamboo flooring ; (iii) in Serial Number 146, in the entry in column (3), the words except the items covered in 219 in Schedule II , shall be inserted in the end; (iv) Serial Number 147 and the entries relating thereto shall be omitted; (v) after Serial Number 185 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 185A 7419 99 30 Brass Kerosene Pressure Stove ; (vi) after Serial Number 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 195AA 8420 Hand operated rubber roller ; (vii) after Serial Number 206 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 206A 87 Fuel Cell Vehicles ; (viii) after Serial Number 231 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 231B 9607 Slide fasteners ; (ix) in Serial Number 235, for entries in columns (2) and (3), the following entries shall be substituted, namely:- (2) (3) 96190030, 96190040, or 96190090 All goods ; (C) in SCHEDULE III-9%,- (i) in Serial Number 25, in column (3), after the words of any strength , the words, and brackets [other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)] shall be inserted; (ii) after Serial Number 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 52A 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 52B 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 52C 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather ; (iii) after Serial Number 54A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 54B 3214 Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like ; (iv) in Serial Number 137, in column (3), after the words or end-jointed , the words and brackets [other than bamboo flooring] shall be added; (v) in Serial Number 177E, in column (3), the words except the items covered in Sl. No. 123 in Schedule I , shall be inserted in the end; (vi) in Serial Number 253, for the entry in column (3), the entry Other articles of copper [other than Brass Kerosene Pressure Stove] shall be substituted; (vii) after Serial Number 319 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 319A 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 ; (viii) in Serial Number 321, for the entry in column (3), the entry Calendering or other rolling machines, other than for metals or glass and cylinders therefore [other than Hand operated rubber roller] shall be substituted; (ix) after Serial Number 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 341A 8450 Household or laundry-type washing machines, including machines which both wash and dry ; (x) after Serial Number 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 376AA 8507 60 00 Lithium-ion Batteries 376AB 8508 Vacuum cleaners 376AC 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 376AD 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor ; (xi) after Serial Number 378 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 378A 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 ; (xii) after Serial Number 383B and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 383C 8528 Television set (including LCD or LED television) of screen size not exceeding 68 cm ; (xiii) after Serial Number 401 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 401A 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) ; (xiv) after Serial Number 402 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 402A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles ; (xv) after Serial Number 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 403A 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] ; (xvi) in Serial Number 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:- (2) (3) 9607 20 00 Parts of slide fasteners ; (xvii) after Serial Number 449A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 449AA 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations ; (D) in SCHEDULE IV-14%,- (i) Serial Numbers 20, 21, 22, 24 and the entries relating thereto shall be omitted; (ii) Serial Number 120, and the entries relating thereto shall be omitted; (iii) Serial Number 130, and the entries relating thereto shall be omitted; (iv) in Serial Number 139, for the entry in column (3), the entry Electric accumulators, including separators therefore, whether or not rectangular (including square) other than Lithium-ion battery shall be substituted; (v) Serial Numbers 140, 141, 142 and the entries relating thereto shall be omitted; (vi) Serial Number 146 and the entries relating thereto shall be omitted; (vii) in Serial Number 154, for the words, figures and brackets [other than computer monitors not exceeding 20 inches and set top box for television] , the words, figures and brackets [other than computer monitors not exceeding 20 inches, set top box for television and Television set ( including LCD and LED television) of screen size not exceeding 68 cm] shall be substituted; (viii) Serial Number 167 and the entries relating thereto shall be omitted; (ix) Serial Number 171 and the entries relating thereto shall be omitted; (x) Serial Number 175 and the entries relating thereto shall be omitted; (xi) Serial Number 224 and the entries relating thereto shall be omitted. 2. This notification shall come into force with effect from 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 reduce the State tax rate of certain commodities. The notification is intended to achieve the above object.