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    <title>Supersession of the notification issued under G.O.(P) No. 62/2017/Taxes dated 30th June, 2017</title>
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    <description>Kerala State Goods and Services Tax rates for intra-State supplies of goods are structured through seven tariff-based schedules. State tax applies at 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%, depending on the goods classification and applicable conditions. The schedules cover specified food, agricultural, medical, industrial, consumer, transport, precious-metal, tobacco and actionable-claim categories. Classification follows the Customs Tariff framework, including interpretative rules and notes. Entries may depend on packaging, labelling, value, intended use, composition, supply recipient or other stated conditions. The revised rate structure takes effect from 22 September 2025.</description>
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