Amendment in Notification No. 58/2019/TAXES dated 30th March, 2019 - S. R. O. No. 712/2022 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.91/2022/TAXES. Dated, Thiruvananthapuram, 18th July, 2022 2nd Karkadakam, 1197 S. R. O. No. 712/2022 In exercise of the powers conferred by sub-section (2) of section 23 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.58/2019/TAXES dated 30th March, 2019 and published as S.R.O. No. 248/2019 in the Kerala Gazette Extraordinary No. 874 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.) The Government of Kerala have given exemption from registration for the persons engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rupees 40 lakhs as per the notification issued under G.O. (P) No. 58/2019/TAXES dated 30th March, 2019 and published as S.R.O. No. 248/2019 in the Kerala Gazette Extraordinary No. 874 dated 30th March, 2019 but the persons engaged in making supplies of certain goods remained under the category of persons liable to take registration if their aggregate turnover in the financial year exceed Rupees Twenty lakhs as per the said notification. Now, on recommendation of the Goods and Services Tax Council, the Government have decided to include the persons engaged in making supplies of Fly ash bricks; Fly ash aggregates; Fly ash blocks to take registration if their aggregate turnover in the financial year exceed Rupees Twenty lakhs by amending the said notification. The notification is intended to achieve the above object