Amendment in Notification G.O. (P) No. 56/2019/TAXES dated 30th March, 2019 - S. R. O. No. 326/2022 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.36/2022/TAXES. Dated, Thiruvananthapuram, 31st March, 2022 17th Meenam, 1197 S. R. O. No. 326/2022 In exercise of the powers conferred under the proviso to sub-section (1) of section 10 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. 56/2019/TAXES dated 30th March, 2019 and published as S.R.O. No. 246/2019 in the Kerala Gazette Extraordinary No. 872 dated 30th March, 2019, namely:- In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - 4. 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash Blocks 5. 6901 00 10 Bricks of fossil meals or similar siliceous earths 6. 6904 10 00 Building bricks 7. 6905 10 00 Earthen or roofing tiles . 2. This notification shall come into force on the 1st day of April, 2022. By order of the Governor, RAJESH KUMAR SINGH, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) As per clause (e) of sub-section (2) of section 10, the manufacturers of certain goods to be notified by the Government on the recommendation of the Council shall not be eligible for opting composition levy under section 10. On the recommendation of the Goods and Services Tax Council, the Government of Kerala, have decided to notify the manufacture of (a) Fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, Fly ash blocks, (b) Bricks of fossil meals or similar siliceous earths, (c) Building bricks, and (d) Earthen or roofing tiles, as not eligible for opting composition levy under section 10. The notification is intended to achieve the above object.