In exercise of the powers conferred by subsection (1) of section 11 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, 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 30th June, 2017, namely:-
Amendment
In the said notification,-
(1) in the Schedule,-
(i) after Serial Number 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(ii) after Serial Number 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(iii) For Serial Number 102 A and entries relating thereto, the following shall be substituted, namely:-
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018";
(iv) after Serial Number 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
(v) for Serial Number 117 and the entries relating thereto, the following serial number and the entries shall be substituted, namely:-
(vi) after Serial Number 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]";
(vii) after Serial Number 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(viii) after Serial Number 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
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.)
Pursuant to the decision taken in the Goods and Services Tax Council Meeting, Government of Kerala have decided to exempt intra-State supplies of certain goods specified above.
The notification is intended to achieve the above object.