Amendment in Notification No. S.R.O. No.361/2017 dated 30th June, 2017 - S. R. O. No. 867/2024 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.121/2024/TD. Dated, Thiruvananthapuram, 27th September, 2024 11th Kanni, 1200. S. R. O. No. 867/2024 In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification issued under G.O.(P) No.63/2017/TAXES dated 30th June, 2017 and published as S.R.O. No.361/2017 in the Kerala Gazette Extraordinary No. 1351 dated 30th June, 2017, namely:- AMENDMENT In the said notification, after the Schedule, in the existing Explanation (ii), the following proviso shall be inserted, namely:- Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression pre-packaged and labelled . . 2. This notification shall be deemed to have come into force on the 15th day of July, 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.) Pursuant to the decision taken in the Goods and Services Tax Council meeting, the Government of Kerala have decided to amend the notification issued under G.O.(P) No.63/2017/TAXES dated 30th June, 2017 and published as S.R.O. No.361/2017 in the Kerala Gazette Extraordinary No.1351 dated 30th June, 2017 so as to incorporate the recommendation of the Goods and Services Tax Council. The notification is intended to achieve the above object.