Amendment in Notification G.O. (P) No.62/2017/TAXES dated 30th June, 2017 - S. R. O. No. 95/2024 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.13/2024/TAXES. Dated, Thiruvananthapuram, 29th January, 2024. 15th Makaram, 1199. S. R. O. No. 95/2024 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: AMENDMENT In the said notification, - (A) in SCHEDULE I 2.5%, - (i) after Sl. No. 92 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: - (1) (2) (3) 92A 1703 Molasses ; (ii) after Sl. No. 96 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: - (1) (2) (3) 96A 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled . (B) in SCHEDULE III 9%, (i) against Sl. No. 13, in column (3), for the words and figures of heading 1905 , the words, figures and symbols of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled shall be substituted; (ii) after Sl. No. 25 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: - (1) (2) (3) 25A 2207 10 12 Spirits for industrial use . (C) in SCHEDULE IV 14%, Sl. No. 1 and the entries relating thereto shall be omitted. 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.) Pursuant to the decision taken in the Goods and Services Tax Council meeting, Government of Kerala have decided to modify the rate on tax of certain goods by making 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. The notification is intended to achieve the above object.