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        GST - States

        Amendment in Notification G.O. (P) No.62/2017/TAXES dated 30th June, 2017 - S.R.O. No. 1259/2022 - Kerala SGST

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        Tax rate amendments: Kerala revises GST schedule descriptions and classifications affecting alcohol, feed residues and beverages. The Government amends G.O. (P) No.62/2017/TAXES by substituting entries in Schedules I, II and III to refine taxable descriptions: Schedule I (2.5%) defines ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit and revises residues from cereals/leguminous plants with specified exclusions; Schedule II (6%) clarifies fruit pulp/juice based drinks and mathematical/geometry/colour boxes; Schedule III (9%) covers denatured ethyl alcohol and other spirits while excluding ethyl alcohol supplied for blending with motor spirit. The amendments commence on the first day of January next year.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tax rate amendments: Kerala revises GST schedule descriptions and classifications affecting alcohol, feed residues and beverages.

                                The Government amends G.O. (P) No.62/2017/TAXES by substituting entries in Schedules I, II and III to refine taxable descriptions: Schedule I (2.5%) defines ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit and revises residues from cereals/leguminous plants with specified exclusions; Schedule II (6%) clarifies fruit pulp/juice based drinks and mathematical/geometry/colour boxes; Schedule III (9%) covers denatured ethyl alcohol and other spirits while excluding ethyl alcohol supplied for blending with motor spirit. The amendments commence on the first day of January next year.


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