Amendment in Notification No. 62/2017/TAXES, dated 30th June, 2017 - S R.O. No. 570/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.132/2019/TAXES. Dated, Thiruvananthapuram, 20th August, 2019 4th Chingam, 1195 S. R. O. No. 570/2019 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 make 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 I - 2.5%, (i) after Sl. No. 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 242A 87 Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation:- For the purposes of this entry, Electrically operated vehicles means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. ; (ii) after Sl. No. 234A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 234B 8504 Charger or charging station for Electrically operated vehicles ; (b) in Schedule II - 6%, Sl. Nos. 206 and the entries relating thereto shall be omitted; (c) in Schedule III - 9%, against Sl. No. 375, in the entry in column (3), after the words inductors , the words , other than charger or charging station for Electrically operated vehicles shall be inserted. 2. This notification shall be deemed to have come into force on the 1st August, 2019. By order of the Governor, RAJESH KUMAR SINGH., Principal 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 Meeting of the Goods and Services Tax Council, Government of Kerala have decided to reduce the tax rate of certain commodities, subject to conditions. The notification is intended to achieve the above object.