Amendment in Notification G.O. (P) No.65/2017/TAXES. dated 30th June, 2017 - S.R.O. No. 1261/2022 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.158/2022/TAXES Dated, Thiruvananthapuram, 31st December, 2022. 16th Dhanu, 1198 S. R. O. No. 1261/2022 In exercise of the powers conferred by sub-section (3) of section 9 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.65/2017/TAXES. dated 30th June, 2017 and published as S.R.O. No.363/2017 in the Kerala Gazette Extraordinary No. 1353 dated 30th June, 2017, namely:- In the said notification, in the Table, for Sl. No. 3A and the entries relating thereto, the following entries shall be substituted, namely:- 3A. 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 Following essential oils other than those of citrus fruit namely: - a) Of peppermint (Mentha piperita); b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (exmentha citrate), Mentha arvensis Any Unregistered Person Any Registered Person ; 2. This notification shall come into force on the 1st day of January, 2023. By order of the Governor, Dr. RATHAN U. KELKAR, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) Government of Kerala have specified the supply of certain essential oils other than those of citrus fruit in respect of which the State tax shall be paid on reverse charge basis by the recipient of the intra-State supply of such Goods. Pursuant to the decision taken in the 48th meeting of the Goods and Services Tax Council, the Government of Kerala have decided to include Mentha arvensis, classifiable under Harmonized System of Nomenclature Code 3301 25 90, under Reverse Charge Mechanism. The notification is intended to achieve the above object.