Notification of rates of State tax on intra-state supply of goods under section 9 of the Kerala GST Ordinance, 2017 - G.O. (P) No. 62/2017/TAXES - Kerala SGST

State tax rates on intra state goods notified under GST, detailing schedule wise tariff classifications and applicability.

Notification under section 9 of the Kerala Goods and Services Tax Ordinance, 2017 prescribes six State tax rate tiers for intra State supplies of goods and appends Schedules I-VI mapping Customs Tariff headings, subheadings and tariff items to specific State tax rates. The notification includes appended lists identifying specified pharmaceutical and assistive goods, sets interpretative rules by adopting the First Schedule to the Customs Tariff Act, 1975 for tariff construction, defines terms such as 'unit container' and 'registered brand name', and specifies its date of commencement.