Amendment in Notification G.O.(P) No.63/2017/TAXES dated 30th June, 2017 - S.R.O. No. 165/2025 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.22/2025/TD. Dated, Thiruvananthapuram, 15th February, 2025 3rd Kumbham, 1200. S. R. O. No. 165/2025 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, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby make 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 the 30th June, 2017, namely:- AMENDMENT In the said notification, - (a) in the Schedule, after Sl. No. 105 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: - 105A. 30 Gene Therapy ; (b) in the Explanation, for clause (ii) and proviso appended to it, the following clause shall be substituted, namely:- (ii) The expression pre-packaged and labelled means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are pre-packed as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. . 2. This notification shall be deemed to have come into force with effect from the 16th day of January, 2025. 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.) The Government of Kerala, on the recommendations of the GST Council, has decided to bring certain amendments in the principal 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. The notification is intended to achieve the above object.