GOVERNMENT OF KERALA

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala State Goods

and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on being satisfied that it is

necessary in the public interest so to do, on the recommendations of the Council, hereby make the

following amendments in the notification issued under G.O.(P) No.102/2018/TAXES, dated the

Taxes (B) Department

G.O.(P) No.3/2025/TD.

Dated, Thiruvananthapuram, 16th January, 2025

3rd Makaram, 1200.

©

േകരള സർകാർ

Government of Kerala

2025

േകരള ഗസറ്

KERALA GAZETTE

അസാധാരണം

EXTRAORDINARY

ആധികാരികമായി ്പസിദെപടുതുനത

PUBLISHED BY AUTHORITY

Regn.No. KERBIL/2012/45073

dated 05-09-2012 with RNI

Reg No.KL/TV(N)/634/2021-2023

വാല്ം 14

Vol. XIV

തിരുവനനപുരം,

വ്ാഴം

Thiruvananthapuram,

Thursday

2025 ജനുവരി 16

16th January 2025

1200 മകരം 3

3rd Makaram 1200

1946 െപൗഷം 26

26th Pousha 1946

നമർ

No.

152

S. R. O. No. 54/2025

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

11^th July, 2018 and published as S.R.O. No.479/2018 in the Kerala Gazette Extraordinary No.1894

dated 13^th July, 2018, namely:-

In the said notification, in the TABLE, against Sl. No. 4, in column (4), for the entry “6%”, the

entry “9%” shall be substituted.

2. This notification shall come into force on the 16^th day of January, 2025.

By order of the Governor,

Dr. A. JAYATHILAK,

Additional Chief Secretary to Government.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

Pursuant to the decision taken by the 55^th Council meeting, Government of Kerala has decided

to modify the rate of tax of certain commodities, by bringing amendment to the notification issued

under G.O.(P) No. 102/2018/TAXES, dated the 11^th July, 2018 and published as S.R.O No. 479/2018 in

the Kerala Gazette Extraordinary No.1894 dated 13^th July, 2018.

The notification is intended to achieve the above object.

2

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

____________________________________________________________________________________________________________________________

PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES

AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2025