Amendment in Notification G.O. (P) No.62/2017/TAXES dated 30th June, 2017 - S. R. O. No. 355/2024 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.59/2024/TAXES. Dated, Thiruvananthapuram, 30th March, 2024. 17th Meenam, 1199. S. R. O. No. 355/2024 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, in Schedule I 2.5%, - i. against Sl. No. 165, in column (2), for the entries, 2711 12 00, 2711 13 00, 2710 19 00 the following entries shall be substituted, namely:- 2711 12 00, 2711 13 00, 2711 19 10 ii. against Sl. No. 165A, in column (2), for the entries, 2711 12 00, 2711 13 00, 2711 19 00 the following entries shall be substituted, namely:- 2711 12 00, 2711 13 00, 2711 19 10 2. This notification shall be deemed to have come into force with effect from the 4th day of January, 2024. 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 recommendations of the Goods and Services Tax Council, the Government have decided to bring a technical change whereby HSN code for Liquified Petroleum Gas (LPG) is harmonised with the updated HSN code for LPG. The notification is intended to achieve the above object.