The Government of Kerala on September 27, 2024, notified the Kerala General Sales Tax (Amendment) Bill, 2024 further to amend the Kerala General Sales Tax Act, 1963.
The following has been stated: -
•In explanation (b) to sub-section (1) of section 5, after the words and symbol "wine," the words and symbol "Horti wine," shall be inserted.
•In the Schedule in order No. 2, under the heading “foreign liquor”, in item (4) before the word “wine” the words and symbol “including Horti wine” shall be inserted.
It shall come into force immediately.
The detailed notification is given in the document below.
[Notification No.1869/LEGIN-3/2024/N.S]
