Section 58(1) in The Kerala General Sales Tax Act, 1963
(1)The Government may, by notification in the Gazette, -(a)add, omit or amend any entry in the First Schedule or the Second Schedule, but not so as to enhance the rate of tax in any case.(b)Transpose any entry by deleting it from the First Schedule or the Second schedule and inserting it in or adding it to the other Schedule.
