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State of Kerala - Section

Section 30A in Kerala Finance Act, 2016

30A. Cooked Food, other than,-

(i) those served to any airline service company or institution orshipping company for serving in air craft ship or steamer orserved in aircraft, ship. steamer and five star hotels and ****
(ii) burgers, pizzas, tacos, doughnuts, sandwiches,burger-pattys, pasta, bread-fillings sold by restaurants having abrand name or trade mark registered under the Trade Marks Act,1999: ****
(v)in serial number 33, in the heading in column (2), the following words shall be added at the end, namely:-
"other than those specifically mentioned in the table in clause (a) of sub-section (1) of section 6."
(vi)serial number 86B and the entries against it in columns (2) and (3) shall be omitted;
(vii)After se1ial number 109A, and the entries against it in columns (2) and (3), the following serial number and entries shall, respectively, be inserted, namely:-
"109B Rice bran oil **** ."
(viii)after serial number 141A and the entries against in columns (2) and (3), the following serial numbers and entries shall, respectively, be inset1ed. namely: -
"141B. Washing soap bars and cakes manufactured usingcoconut oil ****
141C. Waste and scrap of primary cells, primary batteries andelectric accumulators; spent primary cells, spent primarybatteries and spent electric accumulators; electrical parts ofmachinery or apparatus. 8548."
(d)in List A, -
(i)in serial number 118, in item 15 for entries against it in columns (2) and (3) the following entries shall, respectively, be substituted, namely:-
"recycled plastic. **** "