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THE KERALA GOODS AND SERVICES TAX ACT, 2017 Notifications

NOTIFICATION G. O. (P) No. 166/2017/TAXES,S. R. O. No. 742/2017, Dated, 15th November, 2017

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 the recommendations of the Council, hereby makes the following further amendments to the notification iss ued 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:-

In the said notification,-

(1) in the SCHEDULE,-

(i) for Serial numbers 8 and 9 and the entries relating thereto, the following serial numbers and the entries shall respectively be substituted, namely:-

"8 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods fresh or chilled

9 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled], other than those put up in unit container and,-

(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]" ;

(ii) Serial numbers 10, 11, 12, 13, 14, 15, 16, 17 and the entries thereof shall be omitted;

(iii) for Serial numbers 21 and 22 and the entries relating thereto, the following serial numbers and the entries shall respectively be substituted, namely:-

"21 0304, 0306, 0307, 0308 All goods fresh and chilled

22 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled], other than those put up in unit container and,-

(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]" ;

(iv) Serial numbers 23, 24 and the entries thereof shall be omitted;

(v) after Serial number 30 and the entries relating thereto, the following serial numbers and the entries shall respectively be inserted, namely:-

"30A 0504 All goods, fresh or chilled
30B 0504 All goods [other than fresh or chilled] other than those put up in unit container and, -

(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]

(vi) after Serial number 43 and the entries relating thereto, the following serial number and the entries shall respectively be inserted, namely:-

"43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, -

(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) in Serial number 46, in column (3), for the words "fresh or chilled", the words and symbol "fresh or chilled, dried" shall be substituted; (viii) after Serial number 46 and the entries relating thereto, the following serial numbers and the entries shall respectively be inserted, namely:-

"46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or muhn content, frozen, whether or not sliced or in the form ot pellets other than those put up in unit container and, -

(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]

46B 08 Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable caim 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]-

(ix) in Serial number 77, in the entry in column (3), for the words "Flour of potatoes" the words "Flour, powder, flakes, granules or pellets of potatoes" shall be substituted;

(x) after Serial numer 78 and the entries relating thereto, the following serial number and the entries shall respectively be inserted, namely:-

"78A 1106 10 10 Guar meal" ;

(xi) after Serial number 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

"87A 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets" ;

(xii) after Serial number 93 and the entries relating thereto, the following serial number and the entries shall respectively be inserted, namely:-

93A 1404 90 60 coconut shell, unworked";

(xiii) in Serial number 94, for the entry in column (3), the entry "Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar" shall be substituted:

(xiv) in Serial number 103, for the entry in column (3), the entry "Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water", shall be substituted;

(xv) after Serial number 103 and the entries relating thereto, the following serial number and the entries shall respectively be inserted, namely:-

103A 26 Uranium Ore Concentrate";

(xvi) after Serial number 136 and the entries relating thereto, the following serial number and the entries shall respectively be inserted, namely:-

136A 7113 Bangles of lac/shellac";

(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely:-

"(b) The phrase "registered brand name" means,-

    (A) a brand registered as on or after the 15th May, 2017 under the Trade Marks Act, 1999 (Central Act, 47 of 1999) irrespective of whether or not the brand is subsequently deregistered;

    (B) a brand registered as on or after the 15th May, 2017 under the Copyright Act, 1957 (Central Act 14 of 1957);

    (C) a brand registered as on or after the 15th May, 2017 under any law for the time being in force in any other country.".

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.)

Pursuant to the decision taken in the 23 rd Goods and Services Tax Council Meeting, Government of Kerala have decided to exempt intra-State supplies of certain goods.

The notification is intended to achieve the above object.