GST – States – G.O. (P) No. 60/2017/TAXES – Dated:- 30-6-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No 60/2017/TAXES Dated, Thiruvananthapuram, 30th June., 2017 S.R.O.No……../2017.- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Kerala Goods Services Tax Ordinance, 2017 (11 of 2017) (hereinafter referred to as the said Ordinance, the Government, on the recommendations of the Council, hereby specifies that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the State tax payable by him, an amount calculated at the rate of, – (i) one percent of the turnover in the
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, sub-heading, heading or chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing coccoa 2 2106 90 20 Pan masala 3 24 All goods, i.e. tobacco and manufactured tobacco substitutes Explanation.- (1) In this table, tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act 1975 (Central Act 51 of 1975) (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act 1975 (Central Act 51 of 1975) including the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this not
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