9911796707
TMI BlogSeeks to amend notification G.O. (P) No.66/2017/TAXES, dated 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) of the proviso to sub-section (3) of section 54 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes the following further amendments in the notification issued under G.O. (P) No.66/2017/TAXES, dated 30th June, 2017 and published as S.R.O. No. 364/2017 in the Kerala Gazette Extraordinary No. 1354 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 1E. 1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 1F. 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. 1G. 1513 Coconut (copra), palm ker ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 1M. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 1N. 2702 Lignite, whether or not agglomerated, excluding jet 1O. 2703 Peat (including peat litter), whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be notified by the Government on the recommendations of the Council. Accordingly, the Government of Kerala had notified the goods in respect of which no refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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