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: -

AMENDMENT

In the said notification, in the Schedule, after Sl. No. 94 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: -

2. This notification shall be deemed to have come into force with effect from the 20th day of October, 2023.

By order of the Governor,

Dr. A. JAYATHILAK,

Additional Chief 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 52nd Goods and Services Tax Council meeting, Government of Kerala have decided to exempt supply of food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled.

The notification is intended to achieve the above object.