Amendment in Notification G.O.(P) No.66/2019/TAXES, dated 30th March, 2019 - S.R.O. No. 836/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.174/2019/TAXES Dated, Thiruvananthapuram, 8th November, 2019 22nd Thulam, 1195 S.R.O. No. 836/2019 In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (herein after referred to as the said Act ), the Government of Kerala, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby make the following amendments in the notification issued under G.O.(P) No.66/2019/TAXES, dated 30th March, 2019 and published as S.R.O. No.256/2019 in the Kerala Gazette Extraordinary No. 882 dated 30 th March, 2019, namely:- In the said notification, in the Annexure,- (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 had given composition scheme with a tax rate of 6% for supplier of goods or services or both having annual turn over in preceding year up to Rs. 50 lakhs as per notification issued under G.O.(P) No.66/2019/TAXES, dated 30th March, 2019 and published as S.R.O. No.256/2019 in the Kerala Gazette Extraordinary No.882 dated 30th March, 2019. The manufactures of certain goods, as described in the annexure to the notification are not permitted to opt the benefit of the said notification. Now, the Government of Kerala, on recommendation of the Goods and Services Tax Council, have decided to exclude the manufactures of Aerated Water from the composition scheme by amending the above said notification. The notification is intended to achieve the above object.