Seeks to amend Notification S. R. O. No. 361/2017 dated 30th June, 2017 - S. R. O. No. 724/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.92/2021/TAXES. Dated, Thiruvananthapuram, 1st October, 2021 15th Kanni, 1197 S. R. O. No. 724/2021 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 makes 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:- In the said notification, in the Schedule, for Sl. No. 86 and the entries relating thereto, the following Sl. No. and entries thereto shall be substituted, namely: - 86. 1209 Seeds, fruit and spores, of a kind used for sowing Explanation : This entry does not cover seeds meant for any use other than sowing. ; 2. This notification shall come into force on the 1st day of October, 2021. By order of the Governor, Dr. Sharmila Mary Joseph 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 insert explanation to the entry in Sl. No. 86 of 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. The notification is intended to achieve the above object.