Amendment in Notification G.O. (P) No.62/2017/TAXES dated 30th June, 2017 - S.R.O. No. 278/2023 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.28/2023/TAXES. Dated, Thiruvananthapuram, 1st March, 2023. 17th Kumbham, 1198. S. R. O. No. 278/2023 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 makes 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, - (i) in Schedule I 2.5%, against Sl. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: - Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ; (ii) in Schedule II 6%, after Sl. No. 186 and entries relating thereto, the following Sl. No. and entries shall be inserted, namely: - 186A 8214 Pencil sharpeners ; (iii) in Schedule III 9%, against Sl. No. 302A, in column (3), at the end, the brackets and words [other than pencil sharpeners] shall be inserted; 2. This notification shall come into force on 1st day of March, 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.) On the recommendation of the 49th meeting of the Goods and Services Tax Council, the Government of Kerala have decided to reduce the rate of tax applicable on pencil sharpener and rab. The notification is intended to achieve the above object.