Amendment in Notification G.O.(P) No.72/2017/TAXES dated the 30th June, 2017 - S. R. O. No. 727/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.95/2021/TAXES. Dated, Thiruvananthapuram, 1st October, 2021 15th Kanni, 1197 S. R. O. No. 727/2021 In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification issued under G.O.(P) No.72/2017/TAXES dated the 30th June, 2017 and published as S.R.O. No.370/2017 in the Kerala Gazette Extraordinary No. 1360 dated the 30th June, 2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 3, in column (3),in item (iv), in clause (g), after the figures and letters 12AA ,word, figures and letters or 12AB shall be inserted; (b) in serial number 17, - (A) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted; (B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- (3) (4) (5) (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 9 - ; (c) against serial number 26, in column (3), - (A) after item (ic) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be inserted, namely:- (3) (4) (5) (ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption 9 - ; (B) in item (id), for the brackets, letters and word (i), (ia), (ib) and (ic) , the brackets, letters and word (i), (ia), (ib), (ic) and (ica) shall be substituted; (C) in item (iv), for the brackets, letters and word (i), (ia), (ib), (ic), (id), (ii), (iia) and (iii) , the brackets, letters and word (i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii) shall be substituted; (d) against serial number 27,- (A) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted; (B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- (3) (4) (5) Other manufacturing services; publishing, printing and reproduction services; material recovery services 9 - ; (e) against serial number 34, for items(iii) and (iiia) and the entries relating thereto in columns (3),(4) and (5),following items and entries shall be substituted, namely:- (3) (4) (5) (iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below 9 - (iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. 14 - ; (f) against serial number 38, in column (3), in Explanation, for the figures, words and letter 234 of Schedule I , the figures, letter and words 201A of Schedule II shall be substituted; (ii) in the Annexure: Scheme of Classification of Services , after serial number 118 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) 118a Group 99654 Multimodal Transport of goods from a place in India to another place in India 118b 996541 Multimodal Transport of goods from a place in India to another place in India . 2. This notification shall come into force with effect from 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.) The Government of Kerala have decided to amend the notification issued under G. O. (P) No. 72/2017/TAXES dated 30th June, 2017 and published as S. R. O. No. 370/2017 in the Kerala Gazette Extraordinary No. 1360 dated 30th June, 2017 for incorporating the recommendations of the Goods and Services Tax Council. The notification is intended to achieve the above object.