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
\nTaxes (B) Department
\nNOTIFICATION
\nG.O. (P) No. 63\/2017\/TAXES
\n30th June, 2017
\nDated, Thiruvananthapuram, 16th Mithunam, 1192
\n9th Ashadha, 1939.
\nS. 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<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in unit container] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ners and bearing a registered brand name; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pp.), Areca nuts, fresh, whether or not shelled or peeled = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bearing a registered brand name] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 88 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 6 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n les, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 SGSTGST – StatesKerala SGSTKerala SGSTGOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 63\/2017\/TAXES 30th June, 2017 Dated, … Continue reading “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)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8590","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8590"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8590\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n12
\n0206
\nEdible 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]
\n13
\n0207
\nMeat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
\n14
\n0208
\nOther meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
\n15
\n0209
\nPig 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]
\n16
\n0209
\nPig 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]
\n17
\n0210
\nMeat 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
\n18
\n3
\nFish seeds, prawn\/shrimp seeds whether or not proce<\/p>\n
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\n28
\n0407
\nBirds' eggs, in shell, fresh, preserved or cooked
\n29
\n0409
\nNatural honey, other than put up in unit container and bearing a registered brand name
\n30
\n0501
\nHuman hair, unworked, whether or not washed or scoured; waste of human hair
\n31
\n0506
\nAll 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
\n32
\n0507 90
\nAll goods i.e., Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
\n33
\n0511
\nSemen including frozen semen
\n34
\n6
\nLive trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
\n35
\n0701
\nPotatoes, fresh or chilled
\n36
\n0702
\nTomatoes, fresh or chilled
\n37
\n0703
\nOnions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
\n38
\n0704
\nCabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
\n39
\n0705
\nLettuce (Lactuca sat<\/p>\n
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\n50
\n0803
\nBananas, including plantains, fresh or dried
\n51
\n0804
\nDates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
\n52
\n0805
\nCitrus 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.
\n53
\n0806
\nGrapes, fresh
\n54
\n0807
\nMelons (including watermelons) and papaws (papayas), fresh.
\n55
\n0808
\nApples, pears and quinces, fresh.
\n56
\n0809
\nApricots, cherries, peaches (including nectarines), plums and sloes, fresh.
\n57
\n0810
\nOther 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),<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n71
\n1007
\nGrain sorghum [other than those put up in unit container and bearing a registered brand name]
\n72
\n1008
\nBuckwheat, 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]
\n73
\n1101
\nWheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
\n74
\n1102
\nCereal 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]
\n75
\n1103
\nCereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
\n76
\n1104
\nCereal grains hulled
\n77
\n1105
\nFlour, of potatoes [other than those put up in unit container and bearing a registered brand name]
\n78
\n1106
\nFlour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 110<\/p>\n
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\n1211
\nPlants 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.
\n89
\n1212
\nLocust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
\n90
\n1213
\nCereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
\n91
\n1214
\nSwedes, 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.
\n92
\n1301
\nLac and Shellac
\n93
\n1404 90 40
\nBetel leaves
\n94
\n1701 or 1702
\nJaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
\n95
\n1904
\nPuffed 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
\n96
\n1905
\nPappad, by whatever name it is known, except when ser<\/p>\n
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\nAll types of contraceptives
\n108
\n3101
\nAll goods and organic manure [other than put up in unit containers and bearing a registered brand name]
\n109
\n3304
\nKajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
\n110
\n3825
\nMunicipal waste, sewage sludge, clinical waste
\n111
\n3926
\nPlastic bangles
\n112
\n4014
\nCondoms and contraceptives
\n113
\n4401
\nFirewood or fuel wood
\n114
\n4402
\nWood charcoal (including shell or nut charcoal), whether or not agglomerated
\n115
\n4802\/4907
\nJudicial. Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
\n116
\n4817\/4907
\nPostal items, like envelope, Post card etc., sold by Government
\n117
\n48\/4907
\nRupee notes when sold to the Reserve Bank of India
\n118
\n4907
\nCheques, lose or in book form
\n119
\n4901
\nPrinted books, including Braille books
\n120
\n4902
\nNewspapers, journals and periodicals, whether or not illustrated or containing advertising material
\n121
\n4903
\nChildren's<\/p>\n
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\n138
\n8445
\nAmber charkha
\n139
\n8446
\nHandloom [weaving machinery]
\n140
\n8802 60 00
\nSpacecraft (including satellites) and suborbital and spacecraft launch vehicles
\n141
\n8803
\nParts of goods of heading 8801
\n142
\n9021
\nHearing aids
\n143
\n92
\nIndigenous handmade musical instruments
\n144
\n9603
\nMuddhas made of sarkanda and phool bahari jhadoo
\n145
\n9609
\nSlate pencils and chalk sticks
\n146
\n9610 00 00
\nSlates
\n147
\n9803
\nPassenger baggage
\n148
\nAny chapter
\nPuja samagri namely:-
\n(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
\n(ii) Sacred thread (commonly known as yagnopavit);
\n(iii) Wooden khadau;
\n(iv) Panchamrit,
\n(v) Vibhuti sold by religious institutions,
\n(vi) Unbranded honey [proposed GST Nil]
\n(vii) Wick for diya.
\n(viii) Roli
\n(ix) Kalava (Raksha sutra)
\n(x) Chandan tika
\n149
\n..
\nSupply of lottery by<\/p>\n
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\n(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);
\n(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.
\n2. The notification shall come into force with effect from the 1st day of July, 2017.
\nBy order of the Governor,
\nMINHAJ ALAM,
\nSecretary to Government.
\nExplanatory Note
\n(This does not for<\/p>\n
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