Amendment in Notification No. S.R.O. No.360/2017 dated 30th June, 2017 - S. R. O. No. 866/2024 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.120/2024/TD. Dated, Thiruvananthapuram, 27th September, 2024 11th Kanni, 1200. S. R. O. No. 866/2024 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:- A MENDMENT In the said notification, - (A) in Schedule II 6%, - (i) after serial number 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 121A 4819 10, 4819 20 Cartons, boxes and cases of, 1. corrugated paper or paper board; or 2. non-corrugated paper or paper board ; (ii) after serial number 180 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 180A 7310, 7323, 7612, or 7615 Milk cans made of Iron, Steel, or Aluminium ; (iii) after serial number 183 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 183A 7321 or 8516 Solar cookers ; (iv) against serial number 199, in column (3), after the word brooders , the symbol and words ; parts thereof shall be inserted; (B) in Schedule III 9%, - (i) for serial number 153A and the entries relating thereto, the following serial number and entries shall be substituted, namely: - 153A 4819 (except 4819 10, 4819 20) All Goods (other than Cartons, boxes and cases of, (a) corrugated paper or paper board;or (b) non-corrugated paper or paper board) ; (ii) against serial number 224, after the word equipment , the words and symbols ; other than Milk cans made of Iron, or Steel shall be inserted; (iii) against serial number 235, in column (3), at the end, for the words, and wood burning stoves of iron or steel , the symbol and words, ;wood burning stoves of iron or steel, and solar cookers shall be substituted; (iv) against serial number 273, after the words and symbol boxes, etc. , the symbol and words ; other than Milk cans made of Aluminium shall be inserted; (v) against serial number 275A, after the word Utensils , the symbol and words ; Milk cans made of Aluminium shall be inserted; (vi) against serial number 378A, in column (3), for the words and symbol domestic purposes; , the words, symbol and bracket domestic purposes [other than solar cookers]; shall be substituted; (C) after the Schedule VII, 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 modify the rate on the 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.