TaxTMI 
TaxTMI 
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
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....017 and published as S.R.O. No. 360/2017 in the Kerala Gazette Extraordinary No. 1350 dated 30th June, 2017, namely:- AMENDMENT In the said notification,- (A) in SCHEDULE I-2.5%,- (i) after Serial Number 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "102 A. 2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)"; (ii) in Serial Number 123, for entries in columns (2) and (3), the following entries shall be substituted, namely:- (2) (3) "2515 (except 2515 1210, 2515 1220, 2515 1290) or 6802 Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine]....
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.... inserted, namely:- "96A 4409 Bamboo flooring"; (iii) in Serial Number 146, in the entry in column (3), the words "except the items covered in 219 in Schedule II", shall be inserted in the end; (iv) Serial Number 147 and the entries relating thereto shall be omitted; (v) after Serial Number 185 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "185A 7419 99 30 Brass Kerosene Pressure Stove"; (vi) after Serial Number 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "195AA 8420 Hand operated rubber roller"; (vii) after Serial Number 206 and the en....
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....(iii) after Serial Number 54A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "54B 3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like" ; (iv) in Serial Number 137, in column (3), after the words "or end-jointed", the words and brackets "[other than bamboo flooring]" shall be added; (v) in Serial Number 177E, in column (3), the words "except the items covered in Sl. No. 123 in Schedule I", shall be inserted in the end; (vi) in Serial Number 253, for the entry in column (3), the entry "Other article....
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....e following serial number and the entries shall be inserted, namely:- "378A 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545" ; (xii) after Serial Number 383B and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "383C 8528 Television set (including LCD or LED television) of screen size not exceeding 68 ....
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....fasteners"; (xvii) after Serial Number 449A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "449AA 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations"; (D) in SCHEDULE IV-14%,- (i) Serial Numbers 20, 21, 22, 24 and the entries relating thereto shall be omitted; (ii) Serial Number 120, and the entries relating thereto shall be omitted; (iii) Serial Number 130, and the entries relating thereto shall be omitted; (iv) in Serial Number 139, for the entry in column (3), the entry "Electric accumulators, including separators therefor....