Seeks to amend Notification G.O. (P) No.34/2022/TAXES, dated 31st March, 2022 - S. R. O. No. 710/2022 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.89/2022/TAXES. Dated, Thiruvananthapuram, 18th July, 2022 2nd Karkadakam, 1197 S. R. O. No. 710/2022 In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 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 amendments in the notification issued under G.O. (P) No.34/2022/TAXES, dated 31st March, 2022 and published as S.R.O. No. 324/2022 in the Kerala Gazette Extraordinary No. 1096 dated 31st March, 2022, namely: - In the said notification, in Table, against Sl. No. 1, 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.) Government of Kerala had exempted the state tax leviable in excess of three percent on the supply of Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content, Fly ash blocks as per notification issued under G.O. (P) No. 34/2022/TAXES, dated 31st March, 2022 and published as S.R.O. No. 324/2022 in the Kerala Gazette Extraordinary No. 1096 dated 31st March, 2022. Now, on the recommendation of the Council, the Government have decided to substitute the said entry with Fly ash bricks; Fly ash aggregates; Fly ash blocks by amending the said notification. The notification is intended to achieve the above object.