Amendment in Notification No. 56/2019/TAXES, dated 30th March, 2019 - S. R. O. No. 713/2022 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.92/2022/TAXES. Dated, Thiruvananthapuram, 18th July, 2022 2nd Karkadakam, 1197 S. R. O. No. 713/2022 In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes 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, in the TABLE, against serial number 4, for the entry in column (3), the entry Fly ash bricks; Fly ash aggregates; Fly ash blocks shall be substituted. 2. This notification shall come into force on the 18th July, 2022. By order of the Governor, RAJESH KUMAR SINGH, 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 clause (e) of sub-section (2) of section 10, the manufacturers of certain goods to be notified by the Government on the recommendation of the Council shall not be eligible for opting composition levy under section 10. Now on the recommendation of the Council, the Government have decided to notify the manufacture of Fly ash bricks; Fly ash aggregates; Fly ash blocks as not eligible for opting composition levy under section 10. The notification is intended to achieve the above object.