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TMI BlogSeeks to amend notification No S.R.O.No. 360/2017, which exempts certain old and used goods from GST under section 11 of the KSGST Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 S. R. O. No. 479/2018.- 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 exempts the State tax on intra-state supplies of goods, the description of which is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description of Goods Rate (1) (2) (3) (4) 1. 8703 Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. Explanation. - Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. 9% 4. 87 All Old and used Vehicles other than those mentioned from S. No. 1 to S.No.3 6% Explanation: -For the purposes of this notification,- (i) in case of a regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, CENVAT as defined in CENVAT Credit Rules, 2004 or the input tax credit of Value Added Tax or any other taxes paid, on such goods. 3. This notification shall be deemed to have come into force on the 25th January, 2018. By order of the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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