Amendment in Notification G.O. (P) No.65/2017/TAXES. dated 30th June, 2017 - S.R.O. No. 908/2024 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.136/2024/TD. Dated, Thiruvananthapuram, 9th October, 2024 23rd Kanni, 1200. S. R. O. No. 908/2024 In exercise of the powers conferred by sub-section (3) of section 9 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.65/2017/TAXES. dated 30th June, 2017 and published as S.R.O. No.363/2017 in the Kerala Gazette Extraordinary No. 1353 dated 30th June, 2017, namely:- AMENDMENT In the said notification, in the Table, after S. No. 7 and the entries relating thereto, the following Serial No. and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely : - (1) (2) (3) (4) (5) 8. 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 Metal scrap Any unregistered person Any registered person . 2. This notification shall come into force on 10th day of October, 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 notify the supply of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by an unregistered person to a registered person as a category of supply, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both. The notification is intended to achieve the above object.