In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, hereby notifies the rate of the State tax of,-

(i) 2.5 per cent in respect of goods specified in Schedule I;

(ii) 6 per cent in respect of goods specified in Schedule II;

(iii) 9 per cent in respect of goods specified in Schedule III;

(iv) 14 per cent. in respect of goods specified in Schedule IV;

(v) 1.5 per cent in respect of goods specified in Schedule V,;

(vi) 0.125 per cent in respect of goods specified in Schedule VI; and

(vii) 0.75 per cent. in respect of goods specified in Schedule VII.

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, subheading, heading or Chapter; as the case may be, as specified in the corresponding entry in column (2) of the said Schedules, namely:-

Explanation. - For the purposes of this notification,-

(i) The phrase "unit container" means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.

(ii) The phrase "registered brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.

(iii) "Tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

This notification shall come into force with effect from the 1st day of July 2017.

By order of Governor,

MINHAJ ALAM

Secretary to Government

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

As per sub-section (1) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017, subject to the provisions of sub-section (2) of the said section there shall be levied a tax called the Kerala Goods and Service Tax on all intra-state supplies of Goods or Services or both except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the said Ordinance at such rates, not exceeding twenty percent as may be notified by the Government on the recommendation of the Council Accordingly Government of Kerala hereby notify the rates of State tax on intra-state supply of goods under section 9 of the Kerala Goods and Services Tax Ordinance, 2017.

The notification is intended to achieve the above object.