Seeks to amend Notification No. S.R.O.No. 360/2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 - S. R. O. No. 518/2018 - Kerala SGST
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GST rate amendments: state tax classifications adjusted to add, omit and substitute items across rate schedules. Amendment to a prior State GST notification implements Council recommendations by inserting, substituting and omitting entries across four State rate schedules to reclassify and adjust tax treatment of specified goods-adding items such as ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, lithium ion batteries, refrigerators and household washing machines, substituting descriptions and exclusions, changing retail value thresholds, and removing certain serial entries-effective on the stated commencement date to reduce or alter State tax rates on those commodities.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments: state tax classifications adjusted to add, omit and substitute items across rate schedules.
Amendment to a prior State GST notification implements Council recommendations by inserting, substituting and omitting entries across four State rate schedules to reclassify and adjust tax treatment of specified goods-adding items such as ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, lithium ion batteries, refrigerators and household washing machines, substituting descriptions and exclusions, changing retail value thresholds, and removing certain serial entries-effective on the stated commencement date to reduce or alter State tax rates on those commodities.
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