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 the recommendations of the
Council, on being satisfied that it is necessary in the public interest so to do, hereby makes the
Taxes (B) Department
G.O.(P) No.1/2026/TD.
Dated, Thiruvananthapuram, 1st January, 2026
17th Dhanu, 1201.
©
േകരള സർകാർ
Government of Kerala
2026
േ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 15
Vol. XV
തിരുവനനപുരം,
ശനി
Thiruvananthapuram,
Saturday
2026 ജനുവരി 03
03rd January 2026
1201 ധനു 19
19th Dhanu 1201
1947 െപൗഷം 13
13th Pousha 1947
നമർ
No.
31
S. R. O. No. 10/2026
This is a digitally signed Gazette.
Authenticity may be verified through https://compose.kerala.gov.in/
following further amendment in the 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, 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 24th 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.
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, 2026
