Amendment in Notification G.O. (P) No.66/2017/TAXES dated 30th June, 2017 - S. R. O. No. 98/2024 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.16/2024/TAXES. Dated, Thiruvananthapuram, 29th January, 2024. 15th Makaram, 1199. S. R. O. No. 98/2024 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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.66/2017/TAXES dated 30th June, 2017 and published as S.R.O. No.364/2017 in the Kerala Gazette Extraordinary No. 1354 dated 30th June, 2017, namely: - AMENDMENT In the said notification, in the TABLE, after Sl. No. 6A and the entries relating thereto, following Sl. No. and the entries shall be inserted, namely:- (1) (2) (3) 6AA 5605 Imitation zari thread or yarn made out of Metallised polyester film /plastic film. Explanation. - This entry shall apply for refund of input tax credit only on polyester film/plastic film. . 2. This notification shall be deemed to have come into force with effect from the 20th day of October, 2023. By order of the Governor, Dr. A. JAYATHILAK, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On the recommendations of the Goods and Services Tax Council, Government of Kerala have decided to bring in amendments in the notification issued under G.O.(P) No.66/2017/TAXES dated 30th June, 2017 and published as S.R.O. No.364/2017 in the Kerala Gazette Extraordinary No. 1354 dated 30th June, 2017. The notification is intended to achieve the above object.