Notification of wholly exempted intrastate supply of goods from State tax as per sub-section (1) of section 11 of the Kerala Goods and Service Tax Ordinance, 2017 (11 of 2017)
G.O. (P) No. 63/2017/TAXES Dated:- 30-6-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No. 63/2017/TAXES
30th June, 2017
Dated, Thiruvananthapuram, 16th Mithunam, 1192
9th Ashadha, 1939.
S. R. O. No. 361/2017.-In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Act Ordinance, 2017 (11 of 2017), the Government of Kerala, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in t
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in unit container]
12
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13
0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18
3
Fish seeds, prawn/shrimp seeds whether or not proce
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ners and bearing a registered brand name;
28
0407
Birds' eggs, in shell, fresh, preserved or cooked
29
0409
Natural honey, other than put up in unit container and bearing a registered brand name
30
0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
31
0506
All goods i.e., Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32
0507 90
All goods i.e., Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33
0511
Semen including frozen semen
34
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35
0701
Potatoes, fresh or chilled
36
0702
Tomatoes, fresh or chilled
37
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
38
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
39
0705
Lettuce (Lactuca sat
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pp.), Areca nuts, fresh, whether or not shelled or peeled
50
0803
Bananas, including plantains, fresh or dried
51
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53
0806
Grapes, fresh
54
0807
Melons (including watermelons) and papaws (papayas), fresh.
55
0808
Apples, pears and quinces, fresh.
56
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata),
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bearing a registered brand name]
71
1007
Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [other than those put up in unit container and bearing a registered brand name]
73
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76
1104
Cereal grains hulled
77
1105
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 110
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88
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfo in, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92
1301
Lac and Shellac
93
1404 90 40
Betel leaves
94
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96
1905
Pappad, by whatever name it is known, except when ser
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6
All types of contraceptives
108
3101
All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
109
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110
3825
Municipal waste, sewage sludge, clinical waste
111
3926
Plastic bangles
112
4014
Condoms and contraceptives
113
4401
Firewood or fuel wood
114
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
115
4802/4907
Judicial. Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116
4817/4907
Postal items, like envelope, Post card etc., sold by Government
117
48/4907
Rupee notes when sold to the Reserve Bank of India
118
4907
Cheques, lose or in book form
119
4901
Printed books, including Braille books
120
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121
4903
Children's
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les, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
138
8445
Amber charkha
139
8446
Handloom [weaving machinery]
140
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141
8803
Parts of goods of heading 8801
142
9021
Hearing aids
143
92
Indigenous handmade musical instruments
144
9603
Muddhas made of sarkanda and phool bahari jhadoo
145
9609
Slate pencils and chalk sticks
146
9610 00 00
Slates
147
9803
Passenger baggage
148
Any chapter
Puja samagri namely:-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan tika
149
..
Supply of lottery by
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purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999 (Central Act 47 of 1999);
(iii) “Tariff item”, “sub-heading” “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 1999);
(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act (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 notification.
2. The notification shall come into force with effect from the 1st day of July, 2017.
By order of the Governor,
MINHAJ ALAM,
Secretary to Government.
Explanatory Note
(This does not for
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