Amendment in Notification G.O.(P) No.62/2017/TAXES, dated 30th June, 2017 - S.R.O. No. 1027/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.213/2019/TAXES. Dated, Thiruvananthapuram, 31st December, 2019 15th Dhanu, 1195 S.R.O. No. 1027/2019 In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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.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:- In the said notification, - A. in Schedule II - 6%, - (i) S. No. 80AA and the entries relating thereto shall be omitted; (ii) S. No. 171A and the entries relating thereto shall be omitted; B. in Schedule III - 9%, after S. No. 163A and entries relating thereto, the following S. Nos. and entries shall be inserted namely: - 163B 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods; 163C 6305 32 00 Flexible intermediate bulk containers . 2. This notification shall come into force on the 1st day of January, 2020. By order of the Governor, R. RAJAGOPAL., Additional 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 change the rate of tax on certain goods by making certain 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. The notification is intended to achieve the above object.