Amendment in Notification No. G.O.(P) No. 56/2019/TAXES, dated 30th March, 2019 - S.R.O. No. 846/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.183/2019/TAXES. Dated, Thiruvananthapuram, 8th November, 2019 22nd Thulam, 1195 S. R. O. No. 846/2019 In exercise of the powers conferred under the proviso to the sub-section (1) of section 10 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act), 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. 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, - 1. In the table (i) after Sl. No. 2 and the entries thereto, the following Sl. No. and entries shall be inserted, namely: - 2A. 2202 10 10 Aerated Water ; 2. This notification shall be deemed to have come into force on the 1st October, 2019. By order of the Governor, MANOJ JOSHI., Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On the recommendation of the Goods and Services Tax Council, the Government of Kerala, have decided to exclude the manufacture of Aerated Water from the composition scheme. The notification is intended to achieve the above object.