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, against Sl. No. 94, in column (3), after the item (ii) and the entries relating thereto, the following item and the entry shall be inserted, namely: -

"(iii) Rab, other than pre-packaged and labelled";

2. This notification shall come into force on 1st day of March, 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.)

On the recommendation of the 49th meeting of the Goods and Services Tax Council, the Government of Kerala have decided to exempt intra-state supply of rab from levy of Goods and Services Tax, if sold in loose form.

The notification is intended to achieve the above object.