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

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....ection 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, namely:- AMENDMENT In the said n....

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.... 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,- (a) "retail sale price" means the maximum price declared on goods at which such goods in packaged form ....

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.... 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 Tariff Act, 1975 (Central Act 51 of 1975); (f) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (C....