Seeks to amend notification No S.R.O.No. 361/2017, which exempts certain goods from GST under section 11 of the KSGST Act, 2017 - S. R. O. No. 556/2018 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G. O. (P) No. 126/2018/TAXES Dated, Thiruvananthapuram, 10th August, 2018 S. R. O. No. 556/2018.- 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) in serial number 102, for the entry in column (3), the entry Aquatic feed including shrimp feed and prawn feed, poultry feed cattle feed, including grass, hay straw, supplement husk of pulses, concentrates additives, wheat bran de-oiled cake [other than rice-bran] shall be substituted; (ii) for serial number 102A and the entries relating thereto, the following serial number and the entries shall be substituted, namely:- 102A 2302 De-oiled rice bran 102B 2306 Cotton seed oil cake ; (iii) against serial number 136A, in column (2), for the existing entry, the entry 7117 shall be substituted; (iv) in serial number 137, in column (3), after the words used in agriculture, horticulture or forestry , the words other than ghamella shall be added; (v) in serial number 148, in the entry in column (3), for the entry against item number (v), the entry Vibhuti shall be substituted; (vi) after serial number 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 151 Any chapter Parts for manufacture of hearing aids ; 2. This notification shall be deemed to have come into force on the 25th day of January, 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 25th Meeting of the Goods and Services Tax Council, Government of Kerala have decided to exempt intra-State supplies of certain goods. The notification is intended to achieve the above object.