In exercise of the powers conferred by sub-section (2) of section 23 of the Kerala State Goods and Services Tax Act, 201 7 (20 of 201 7), the Government of Kerala, on the recommendations of the Council, hereby makes the following amendments to the notification issued under G. O. (P) No. 140/2017/TD, dated the 14th November 2017 and published as S. R. O. No. 715/2017 in the Kerala Gazette Extraordinary No. 2482 dated 14th November, 2017, namely:-

Amendment

In the said notification, in the Table-

(i) for serial number 9 and the entries relating thereto, the following serial number and the entries shall be substituted, namely:-

(ii) after serial number 28 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

2. This notification shall be deemed to have come into force on the 13th day of October, 2017.

By order of the Governor,

Minhaj Alam,

Secretary to Government.

Explanatory Note

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

On the recommendation of the Goods and Services Tax Council, the Government of Kerala had granted exemption to casual taxable persons making taxable supplies of handicraft goods from taking registration. Now, the Government have decided to include certain items more in the list of such handicrafts.

The notification is intended to achieve the above object.