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 intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much state tax leviable thereon under section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) as is in excess of the rate specified in column (4) of the said Table.
Explanation.- For the purpose of this notification, the expression "handicraft goods" means "Goods predominantly made by hand even though some tools or machinery may also have been used in the process; such goods are graced with visual appeal in the nature of ornamentation or inlay work or some similar work of a substantial nature; possess distinctive features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different from mechanically produced goods of similar utility".
Table
2. This notification shall come into force on the 27th day of July, 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 indicate its general purport.)
The Government of Kerala, on recommendation of the Goods and Services Tax Council and on being satisfied that it is necessary in the public interest so to do, have decided to reduce the rate of tax of intra-state supplies of certain handicraft goods.
The notification is intended to achieve the above object.