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Seeks to amend notification No. S.R.O.No. 370/2017 so as to notify KSGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018

513/2018.-In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council and on being satisfied that it is necessary in the public interest so to do, hereby make the following further amendments in the notification issued under G. O. (P) No. 72/2017/TAXES dated 30th June, 2017 and published as S.R.O. No. 370/2017 in the Kerala Gazette Extraordinary No. 1360 dated 30th June, 2017, namely:- AMENDMENT In the said notification, in the TABLE,- (i) against serial number 7, in column (3),- (a) for item (i) and the entri .....

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and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]. (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)] ; (b) in items (ii), (vi) and (viii),- (A) for the words declared tariff wherever they occur, the words value of supply shall be substituted; (B) the Explanation shall be omitted; (c) for item (v) and the entries relating thereto in columns (3), (4) and (5), the fol .....

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cations, broadcasting and information supply services) (i) Supply consisting only of e-book Explanation.-For the purposes of this notification, e-books means an electronic version of a printed book [falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975)] supplied online which can be read on a computer or a hand held device. 2.5 - (ii) Telecommunications, broad-casting and information supply services other than (i) above. 9 - . 2. This notification shall come into force with effect from the 27th day of July, 2018. By order of the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport .....

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