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Seeks to amend notification No S.R.O.No. 360/2017, which prescribes GST rates under section 9 of the KSGST Act, 2017

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..... . R. O. No. 360/2017 in the Kerala Gazette Extraordinary No. 1350 dated 30th June, 2017, namely:- A MENDMENT In the said notification,- (A) in SCHEDULE I-2.5%,- (i) after serial number 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 76A 13 Tamarind kernel powder ; (ii) after serial number 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 78A 1404 or 3305 Mehendi paste in cones ; (iii) after serial number 103A and the entries relating thereto, the following serial number an .....

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..... (i) after serial number 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely:- 32AA 1704 Sugar boiled confectionery ; (ii) after serial number 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely:- 46B 2201 Drinking water packed in 20 litres bottles ; (iii) in serial number 56, for the entry in column (2), the entry 28 or 38 shall be substituted; (iv) after serial number 57A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- .....

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..... (x) Serial number 104 and the entries relating thereto shall be omitted; (xi) in serial number 133, in column (3), after the words Absorbent cotton wool , the words and brackets [except cigarette filter rods] shall be added; (xii) in serial number 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 shall be substituted; (xiii) after serial number 195A and entries relating thereto, the following serial number and the entries shall be inserted, namely:- 195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers ; (C) in .....

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..... Filter rods ; (x) for serial number 236A and the entries relating thereto, the following serial number and the entries shall be substituted, namely:- 236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel ; (xi) in serial number 325, for the entry in column (3), the entry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems .....

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..... econstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport] shall be substituted; (iv) against serial number 13, in column (3), the words, brackets and symbols [other than bangles of lac/shellac] shall be omitted; (v) against serial number 17, in column (3), for the existing entry, the entry Imitation jewellery [other than bangles of lac/shellac] shall be substituted. (F) in SCHEDULE VI-0.125%,- (i) in serial number 1, for the entry in column (3), the entry All goods shall be substituted; (ii) in serial number 2, for the entry in colunm (3), the entry Semi-precious stones, u .....

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