Regn.No. KERBIL/2012/45073 dated 05-09-2012 with RNI Reg No.KL/TV(N)/634/2021-2023 മകരള സർകാർ Government of Kerala 2026
മകരള ഗസറ്
KERALA GAZETTE
അസാധാരണം
EXTRAORDINARY
ആധികാരികാേയി ്പസിദറ്റപടുതുനത
PUBLISHED BY AUTHORITY
തിരുവനനപുരം,
2026 ജനുവരി 03 03rd January 2026
ശനി
നർേ
No. 31 വാലം 15 Vol. XV
1201 ധനു 19 19th Dhanu 1201 Thiruvananthapuram, Saturday
1947 ചപൗഷം 13 13th Pousha 1947
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O.(P) No.1/2026/TD. Dated, Thiruvananthapuram, 1st January, 2026
17th Dhanu, 1201.
S. R. O. No. 10/2026
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 the recommendations of the Council, on being satisfied that it is necessary in the public interest so to do, hereby makes the
2 following further amendment in the notification issued under G.O.(P) No.220/2018/TAXES dated 31 st December, 2018 and published as S.R.O. No. 947/2018 in the Kerala Gazette Extraordinary No.3312dated 31st December, 2018, namely:-
AMENDMENT
In the said notification, in the Explanation, for clause (c), the following clause shall be substituted, namely: -
"(c) "Nominated Agency" means entities mentioned in Lists 13, 14 and 15 appended to Table 1 of notification No. 45/2025-Customs, dated the 24th October, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i);".
2. This notification shall be deemed to have come into force on the 1st day of November, 2025.
By order of the Governor, K.R. JYOTHILAL, Additional Chief Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.) As per notification issued under G.O.(P) No.220/2018/TAXES dated 31st December, 2018 and published as S.R.O. No.947/2018 in the Kerala Gazette Extraordinary No.3312 dated 31st December, 2018, the Government had exempted the supply of gold/silver/platinum by nominated agencies, mentioned in List 32 of Notification No.50/2017-Customs dated 30th June, 2017, to exporters of gold/silver/platinum jewellery. Now, the Government have decided to include the entities mentioned in Lists 13, 14 and 15 appended to Table 1 of notification No.45/2025-Customs dated 24 th October, 2025 and to make consequential amendment in the above said notification for incorporating the recommendation of the Goods and Services Tax Council.
The notification is intended to achieve the above object.