Amendment in Notification No. 55/2024/TAXES dated 30th March, 2024

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....nferred by sub-section (5) of section 15 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby make the following amendment in the notification issued under G.O.(P) No. 55/2024/TAXES dated 30th March, 2024 and published as S.R.O. No. 351/2024 in the Kerala Gazette Extraordinary No. 1218 dated 30th March, 2024, nam....

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....ised" or  "reconstituted" tobacco; tobacco extracts and essences (other than biris) 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion Explanation.- For the purposes of this clause,- ....

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....rm in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. (e) "tariff item", "heading", "sub-heading" and "chapter" shall mean respectively a tariff item, heading, sub-heading, and chapter as specified in the first schedule to the Customs Tar....