Amendment in Notification G.O. (P) No.62/2017/TAXES dated 30th June, 2017 - S.R.O. No. 907/2024 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.135/2024/TD. Dated, Thiruvananthapuram, 9th October, 2024 23rd Kanni, 1200. S. R. O. No. 907/2024 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) after Schedule I , in List 1, after serial number 232 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (233) Trastuzumab Deruxtecan (234) Osimertinib (235) Durvalumab ; (b) in Schedule II, - (i) after Sl. No 32B and the entries relating thereto, the following Sl. No and entries shall be inserted, namely: - 32C 1905 90 30 Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion) ; (c) in Schedule III, - (i) against Sl. No 16, in column (3), for the words un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion , the words un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted shall be substituted; (ii) for Serial No 435A and the entries relating thereto, the following Serial No and entries shall be substituted, namely: - 435A 9401 [other than 9401 10 00 or 9401 20 00] Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles ; (d) in Schedule IV - (i) after Sl. No 210 and the entries relating thereto, the following Sl. No and entries shall be inserted, namely: - 210A 9401 20 00 Seats of a kind used for motor vehicles 2. This notification shall come into force on the 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.) Pursuant to the decision taken in the Goods and Services Tax Council meeting, the Government of Kerala have decided to modify the rate of tax on 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.