In exercise of the powers conferred by subsection (1) of section 9 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 issued under G.O.(P) No. 62/2017/TAXES, dated 30th June, 2017 and published as S.R.O. No. 360/2017 in the Kerala Gazette Extraordinary No. 1350 dated 30th June, 2017, namely:-
In the said notification,-
(A) in SCHEDULE I -2.5%,-
(i) for Serial Number 1 and the entries relating thereto, the following Serial Number and entries shall respectively be substituted, 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]" ;
(ii) for Serial Number 2 and the entries relating thereto, the following Serial Number and entries shall respectively be substituted, namely:-
(iii) Serial Numbers 3,4,5,6 and the entries relating thereto shall be omitted;
(iv) in Serial Number 16, for the entry in column (3), the entry "All goods [other than fresh or chilled] and put up in unit container and,-
(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", shall be substituted;
(v) in Serial Number 23, in the entry in column (3) , after the word "frozen", the words symbol and brackets, put up in unit container and,-
(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", shall be inserted;
(vi) in Serial Number 26, for the entry in column (3), the entry "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,-
(vii) in Serial Number 27, for the entry in column (3), the entry "Cashew nuts, whether or not shelled or peeled, desiccated coconuts " shall be substituted;
(viii) in Serial Number 30, in the entry in column (3) , after the words "shelled or peeled", the words symbol and brackets, put up in unit container and,-
(ix) in Serial Number 58, in the entry in column (3) , after the words and symbols "Meal, powder," the word and symbol "Flour" , shall be inserted;
(x) Serial Number 60 and the entries relating thereto shall be omitted;
(xi) in Serial Number 66, in column (3), the words, "other than of seed quality" shall be omitted;
(xii) for Serial Number 72 and the entries relating thereto, the following Serial Number and entries shall respectively be substituted, namely:-
(xiii) for Serial Number 78 and the entries relating thereto, the following Serial Number and the entries shall respectively be substituted, namely:-
(xiv) in Serial Number 91, in column (3), the words and symbols, "khandsari sugar" shall be omitted;
(xv) in Serial Number 92, for the entry in column (3), the entry "Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa" shall be substituted;
(xvi) in Serial Number 100 A, in column (3), after the words and symbols "Roasted Gram", the words and symbols, idli/dosa batter, chutney powder" shall be inserted;
(xvii) for Serial Number 111 and the entries relating thereto, the following Serial Number and entries shall respectively be substituted, namely:-
(xviii) in Serial Number 135, in column (3), after the words, figures, symbol and letters "natural boric acid containing not more than 85% of H3BO3" the brackets and words "(calculated on dry weight)" shall be inserted;
(xix) after Serial Number 156 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xx) for Serial Number 189 and the entries relating thereto, the following Serial Number and entries shall respectively be substituted, namely:-
(xxi) after Serial Number 197 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:
(xxii) after Serial Number 218A and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxiii) after Serial Number 219A and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:
(xxiv) for Serial Number 224 and the entries relating thereto, the following Serial Number and entries shall respectively be substituted, namely:
(xxv) after Serial Number 224 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxvi) after Serial Number 225 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxvii) after Serial Number 230 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxviii) in Serial Number 234A, for the entry in column (3), the entry "E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer" shall be substituted;
(xxix) after Serial Number 257A and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxx) for Serial Number 259A and the entries relating thereto, the following Serial Number and the entries shall respectively be substituted, namely:-
(B) in SCHEDULE II-6%,-
(i) Serial Numbers 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
(ii) for Serial Number 11 and the entries relating thereto, the following Serial Number and entries shall respectively be substituted, namely:-
(iii) in Serial Number 14, in column (3), the words and symbol "and desiccated coconuts", shall be omitted;
(iv) after Serial Number 32 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(v) in Serial Number 43, for the entry in column (3), the entry "Yeasts (active and inactive); other single cell microorganisms, dead (but not including vaccines of heading 3002); prepared baking powders" shall be substituted;
(vi) for Serial Number 44 and the entries relating thereto, the following Serial Number and entries shall respectively be substituted, namely:-
(vii) in Serial Number 45, in column (3), the words "including idli or dosa batter" shall be omitted;
(viii) after Serial Number 46 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(ix) after Serial Number 57 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(x) for Serial Number 70 and the entries relating thereto, the following Serial Number and entries shall respectively be substituted, namely:-
(xi) Serial Number 71, 86, 87, 88 and the entries relating thereto shall be omitted;
(xii) for Sl. Nos. 89, 90 and the entries relating thereto, the following Serial Number and entries shall respectively be substituted, namely:-
(xiii) in Serial Number 139, in column (3), after the words "with rubber or plastics", the brackets, symbol and words "[other than jute twine, coir cordage or ropes]" shall be inserted;
(xiv) Serial Number 140, and the entries relating thereto shall be omitted;
(xv) in Serial Number 141, in column (3), after the words "specified or included", the brackets and words "[other than products of coir]" shall be inserted;
(xvi) Serial Number 152, and the entries relating thereto shall be omitted;
(xvii) for Serial Number 171 and the entries relating thereto, the following Serial Number and entries shall respectively be substituted, namely:-
(xviii) after Serial Number 171A and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:
(xix) in Serial Number 177, in column (3), the words "Fly ash bricks" shall be omitted;
(xx) in Serial Number 196, in column (3), after the words "sports-ground rollers", the symbols, word brackets and figures; " Parts [8432 90]" shall be inserted;
(xxi) in Serial Number 197, in column (3), after the symbol, words and figures "of heading 8437", the word, symbol, brackets and figures; "parts [8433 90 00]" shall be inserted;
(xxii) in Serial Number 200, in column (3), for the words "Sewing machines", the words, symbols and figures "Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines" shall be substiuted;
(xxiii) after Serial Number 201 and the entries relating thereto, the following Serial Number and the entries shall be inserted, namely:-
(xxiv) after Serial Number 207 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:
(xxv) for Serial Number 215 and the entries relating thereto, the following Serial Number and entries shall respectively be substituted, namely:-
(xxvi) in Serial Number 216, in column (3), after the word "corrective", the brackets and words "[other than goggles for correcting vision]" shall be inserted;
(xxvii) in Serial Number 221, for the entry in column (3), the entry "Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]" shall be substituted;
(xxviii) after Serial Number 222 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxix) in Serial Number 231, in the entry in column (3), the words "fishing hooks" shall be omitted;
(xxx) after Serial Number 242 and the entries relating thereto, the following Serial Number and entries shall respectively be inserted, namely:-
(C) in SCHEDULE III-9%,-
(i) Serial Number 1, and the entries relating thereto, shall be omitted;
(ii) Serial Number 10, and the entries relating thereto, shall be omitted;
(iii) in Serial Number 12, for the entry in column (3), the entry "Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak]" shall be substituted;
(iv) after Serial Number 12 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(v) in Serial Number 13, for the entry in columns (2) and (3), the following entries shall respectively be substituted, namely:-
(vi) Serial Number 14, and the entries relating thereto, shall be omitted;
(vii) in Serial Number 16, for the entry in columns (2) and (3), the following entries shall respectively be substituted, namely:-
(viii) after Serial Number 16 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(ix) Serial Numbers 18, 19 and 20 and the entries relating thereto shall be omitted;
(x) in Serial Number 23, for the entry in column (3), the entry, "Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] ''shall be substituted;
(xi) after Serial Number 24 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xii) after Serial Number 26 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(xiii) Serial Number 27, and the entries relating thereto shall be omitted;
(xiv) in Serial Number 30, for the entry in column (3), the entry "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]" shall be substituted;
(xv) after Serial Number 30 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xvi) in Serial Number 33, for the entry in column (3), the entry "Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]" shall be substituted;
(xvii) in Serial Number 52, for the entry in column (3), the entry "Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes" shall be substituted;
(xviii) in Serial Number 54A, for the entry in column (3), the entry "Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings" shall be substituted;
(xix) Serial Number 55, and the entries relating thereto, shall be omitted;
(xx) after Serial Number 57 and the entries relating thereto, the following Serial Number and the entries shall be inserted, namely:-
(xxi) in Serial Number 58, for the entry in columns (2) and (3), the following entries shall respectively be substituted, namely:-
(xxii) in Serial Number 59, for the entry in columns (2) and (3), the following entries shall respectively be substituted, namely:-
(xxiv) after Serial Number 60 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxv) in Serial Number 61, for the entry in columns (2) and (3), the following entries shall respectively be substituted, namely:-
(xxvi) after Serial Number 61 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(xxvii) after Serial Number 62 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(xxviii) after Serial Number 71 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxix) after Serial Number 72 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxxi) after Serial Number 89 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxxii) after Serial Number 90 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(xxxiii) after Serial Number 94 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(xxxiv) after Serial Number 104 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxxv) after Serial Number 107 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxxvi) in Serial Number 111, for the entry in column (3), the entry "Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]" shall be substituted;
(xxxvii) after Serial Number 121 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xxxviii) in Serial Number 123A, for the entry in columns (2) and (3), the following entries shall respectively be substituted, namely:-
(xxxix) after Serial Number 123A and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(xl) in Serial Number 124, for the entry in column (3), the entry "Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]" shall be substituted;
(xli) after Serial Number 124 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(xlii) Serial Number 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted;
(xliii) after Serial Number 132 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xliv) in Serial Number 133, for the entry in column (3), the entry "Artificial fur and articles thereof' shall be substituted;
(xlv) after Serial Number 137 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(xlvi) after Serial Number 150 and the entries relating thereto, the following Serial Number and the entry shall be inserted, namely:-
(xlvii) after Serial Number 153 and the entries relating thereto, the following Serial Number and the entry shall be inserted, namely:-
(xlviii) in Serial Number 175, for the entry in column (3), the entry "Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed" shall be substituted;
(xlix) in Serial Number 177 A, for the entry in columns (2) and (3), the following entries shall respectively be substituted, namely:-
(l) after Serial Number 177A and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(li) after Serial Number 180 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(lii) in Serial Number 181, for the entry in column (3), the entry "Articles of cement, of concrete or of artificial stone, whether or not reinforced" shall be substituted;
(liii) after Serial Number 182 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(liv) after Serial Number 184 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(lv) in Serial Number 185, for the entry in column (3), the entry "Ceramic pipes, conduits, guttering and pipe fittings" shall be substituted;
(lvi) after Serial Number 185 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(lvii) after Serial Number 189 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(lviii) after Serial Number 190 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lix) after Serial Number 191 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lx) after Serial Number 192 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lxi) after Serial Number 195 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lxii) in Serial Number 235, for the entry in column (3), the entry "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]" shall be substituted;
(lxiii) after Serial Number 235 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lxiv) after Serial Number 236 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lxv) in Serial Number 237, for the entry in column (3), the entry "Other cast articles of iron or steel" shall be substituted;
(lxvi) in Serial Number 238, for the entry in column (3), the entry "Other articles of iron or steel" shall be substituted;
(lxvii) after Serial Number 252 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lxviii) in Serial Number 253, for the entry in columns (2) and (3), the following entries shall respectively be substituted, namely:-
(lxix) in Serial Number 262, for the entry in column no. 3, the entry "Unwrought Aluminium" shall be substituted;
(lxx) in Serial Number 271, for the entry in columns (2) and (3), the following entries shall respectively be substituted, namely:-
(lxxi) in Serial Number 275, for the entry in column (3), the entry "Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated" shall be substituted;
(lxxii) after Serial Number 275 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lxxiii) after Serial Number 301 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lxxiv) after Serial Number 302 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lxxv) in Serial Number 303A, for the entry in columns (2) and (3), the following entries shall respectively be substituted, namely:-
(lxxvi) after Serial Number 303A and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(lxxvii) after Serial Number 307 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lxxviii) in Serial Number 316, for the entry in column (3), the "Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]" shall respectively be substituted;
(lxxix) after Serial Number 317 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(lxxx) in Serial Number 320, for the entry in columns (2) and (3), the following entries shall respectively be substituted, namely:-
(lxxxi) in Serial Number 324, for the entry in column (3), the entry "Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds" shall be substituted;
(lxxxii) in Serial Number 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]" shall be substituted;
(lxxxiii) after Serial Number 327 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(lxxxiv) in Serial Number 335, for the entry in column (3), the entry "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof' shall be substituted;
(lxxxv) in Serial Number 361, for the entry in column (3), the entry "Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]' shall be substituted;
(lxxxvi) after Serial Number 364 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lxxxvii) after Serial Number 365 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(lxxxviii) in Serial Number 366, for the entry in column (3), the entry "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]' shall be substituted;
(lxxxix) in Serial Number 369A, for the entry in column (3), the entry "Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws" shall be substituted;
(xc) after Serial Number 369A and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xci) in Serial Number 375, for the entry in column (3), the entry "Electrical transformers, static converters (for example, rectifiers) and inductors" shall be substituted;
(xcii) after Serial Number 376 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(xciii) in Serial Number 379, for the entry in column (3), the entry "Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]" shall be substituted;
(xciv) in Serial Number 380, for the entry in column (3), the entry "Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set" shall be substituted;
(xcv) after Serial Number 380 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xcvi) after Serial Number 381 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(xcvii) in Serial Number 383, for the entry in column (3), the entry "Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc] " shall be substituted;
(xcviii) after Serial Number 383 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(xcix) after Serial Number 384 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(c) after Serial Number 388 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(ci) in Serial Number 390, for the entry in column (3), the entry "Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]" shall be substituted;
(cii) in Serial Number 395, for the entry in column (3), the entry "Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors" shall be substituted;
(ciii) in Serial Number 396, for the entry in column (3), the entry "Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes" shall be substituted;
(civ) after Serial Number 397 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(cv) Serial Number 410, and the entries relating thereto shall be omitted;
(cvi) in Serial Number 411, for the entry in column (3), the entry "Spectacles [other than corrective]; goggles including those for correcting vision" shall be substituted;
(cvii) after Serial Number 411 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(cviii) in Serial Number 412, for the entry in column (3), the entry "Balances of a sensitivity of 5 cg or better, with or without weights" shall be substituted;
(cix) after Serial Number 413 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(cx) after Serial Number 423 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(cxi) after Serial Number 424 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(cxii) after Serial Number 425 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(cxiii) in Serial Number 427, for the entry in column (3), the entry "Other clock or watch parts" shall be substituted;
(cxiv) in Serial Number 428, for the entry in column (3), the entry "Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements" shall be substituted;
(cxv) after Serial Number 428 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(cxvi) in Serial Number 429, for the entry in column (3), the entry "Clock cases and cases of a similar type for other goods of this chapter, and parts thereof" shall be substituted;
(cxvii) after Serial Number 429 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(cxviii) after Serial Number 435 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(cxix) in Serial Number 437, for the entry in column (3), the entry "Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof' shall be substituted;
(cxx) in Serial Number 438, for the entry in column (3), the entry "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]' shall be substituted;
(cxxi) after Serial Number 438 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(cxxii) after Serial Number 440 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(cxxiii) in Serial Number 441, for the entry in column (3), the entry "Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]" shall be substituted;
(cxxiv) after Serial Number 441 and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(cxxv) after Serial Number 448 and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(cxxvi) in Serial Number 449A, for the entry in column No. (3), the entry "Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks" shall be substituted;
(cxxvii) after Serial Number 449A and the entries relating thereto, the following Serial Numbers and the entries shall respectively be inserted, namely:-
(cxxviii) after Serial Number 452 O and the entries relating thereto, the following Serial Number and the entries shall respectively be inserted, namely:-
(D) in SCHEDULE IV-14% ,-
(i) Serial Numbers 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto shall be omitted;
(ii) in Serial Number 46, in column (3), for the words in the brackets, "and Rear Tractor tyres", the words and symbols "rear tractor tyres; and of a kind used on aircraft" shall be added;
(iii) Serial Numbers 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto shall be omitted;
(iv) in Serial Number 114, for the entry in column (3), the entry "Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]" shall be substituted;
(v) in Serial Number 117, in column (3), the words, figures and brackets "concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]" shall be omitted;
(vi) Serial Numbers 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted;
(vii) in Serial Number 135, for the entry in column (3), the entry "Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)" shall be substituted;
(viii) Serial Numbers 136, 137, 138 and the entries relating thereto, shall be omitted;
(ix) in Serial Number 141, in column (3), after the words and figures "heading 8508" the words and brackets "[other than wet grinder consisting of stone as a grinder]" shall be added;
(x) Serial Numbers 144, 145, 147, 148, 149, 150 and the entries relating thereto shall be omitted;
(xi) in Serial Number 151, for the entry in column (3), the entry "Digital cameras and video camera recorders [other than CCTV]" shall be substituted;
(xii) Serial Numbers 152, 153 and the entries relating thereto shall be omitted;
(xiii) in Serial Number 154, in column (3), after the words and figures in the brackets, "not exceeding 20 inches", the symbol and words; "and set top box for television" shall be added;
(xiv) Serial Numbers 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto shall be omitted;
(xv) Serial Numbers 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto shall be omitted;
(xvi) in Serial Number 228, for the entry "-" in column (2), the entry "Any Chapter" shall be substituted;
(E) in SCHEDULE V-1.5%, in Serial Number 13, for the words "of metal clad with precious metal", the words, brackets and symbol "of metal clad with precious metal [other than bangles of lac/shellac]" shall be substituted;
(F) 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 the 15th May 2017 or thereafter under the Trade Marks Act, 1999 [Central Act 47 of 1999] irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15th May, 2017 or thereafter under the Copyright Act, 1957 (Central Act 14 of 1957);
(C) a brand registered as on the 15th May, 2017 or thereafter 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 23rd Goods and Services Tax Council meeting, Government of Kerala have decided to reduce the State tax rate of certain commodities.
The notification is intended to achieve the above object.