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, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes 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:-

In the said notification, in the Schedule, -

(i) against Sl. No. 102, in column (3), for the entry, the following entry shall be substituted, namely: -

"Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]";

(ii) after Sl. No. 102B and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: -

2. This notification shall come into force on the 1st day of January, 2023.

By order of the Governor,

Dr. RATHAN U. KELKAR,

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 48th Goods and Services Tax Council Meeting, Government of Kerala have decided to amend 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.

The notification is intended to achieve the above object.