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Amendment in Notification No. G.O.(P) No.220/2018/TAXES, dated 31st December, 2018 - S.R.O. No. 835/2019 - Kerala SGSTExtract GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.173/2019/TAXES Dated, Thiruvananthapuram, 8th November, 2019 22nd Thulam, 1195 S.R.O. No. 835/2019 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 make the following amendments in the notification issued under G.O.(P) No.220/2018/TAXES, dated 31st December, 2018 and published as S.R.O. No.947/2018 in the Kerala Gazette Extraordinary No. 3312 dated 31st December, 2018, namely:- In the said notification, - (i) for the word gold , wherever it occurs, the words and symbols, gold/silver/platinum , shall be substituted; (ii) in the opening paragraph, for the words and figures, heading 7108 , the words and figures, Chapter 71 , shall be substituted; (iii) in the Explanation, for clause (d), the following clause shall be substituted, namely: -. (d) Chapter means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975). ; 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.) As per notification issued under G.O.(P) No. 220/2018/TAXES, dated 31st December, 2018 and published as S.R.O. No. 947/2018 in the Kerala Gazette Extraordinary No. 3312 dated 31st December, 2018, Government of Kerala had exempted the supply of gold by nominated agencies to exporters of gold jewellery. Now the Government of Kerala, on recommendation of the Goods and Services Tax Council, decided to exempt the supply of Silver and Platinum by nominated agencies to exporters of Silver/Platinum jewellery. The notification is intended to achieve the above object.
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