Exempt supply of goods for specified projects under FAO - S.R.O. No. 837/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.175/2019/TAXES Dated, Thiruvananthapuram, 8th November, 2019 22nd Thulam, 1195 S. R. O. No. 837/2019 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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, all the goods supplied to the Food and Agriculture Organization for execution of projects listed in the Annexure appended to this notification, from whole of the State Tax leviable thereon under section 9 of the said Act, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare certifies, (i) the quantity and description of the goods; and (ii) that the said goods are intended for the purpose of use in execution of said projects and recommends the grant of exemption to the goods; ANNEXURE (1) Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems, (2) Green Ag: Transforming Indian Agriculture for Global Environment benefits and the conservation of Critical Biodiversity and Forest landscape. 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, on recommendation of the council, have decided to exempt supply of goods to Food and Agriculture Organization for specified projects. The notification is intended to achieve the above object