The Government of Kerala on January 31, 2024, issued the Kerala General Sales Tax (Amendment) Bill, 2024 further to amend the Kerala General Sales Tax Act, 1963.
The following has been stated: -
•In section 5, in sub-section (1), in explanation (b), after the words and symbol “means and includes wine,”, the words and symbols “Horti-wine,” shall be inserted.
•In the schedule, -
o In serial number 2, under the heading “Foreign Liquor”, in item (iv), after the word “Wine”, the words and symbol “including Horti-wine” shall be inserted.
o After the explanation (i), the following shall be inserted, namely: - “(ia) “Horti-wine” shall have the same meaning as assigned to it in clause (g) of rule 2 of the Kerala Small Scale Winery (for production of Horti-wine from tropical fruits and agricultural products of Kerala) Rules, 2022.”
It shall come into force at once.
The detailed notification is given in the document attached below.
[Notification No. 1869/Legn-3/2024/Leg.]
