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        GST - States

        Section 173 - Amendment of certain Acts.

        Kerala Goods and Services Tax Ordinance, 2017
        Chapter XXI
        MISCELLANEOUS

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        Amendment of state tax laws removes specified local tax provisions and reclassifies petrol in sales tax and VAT schedules. The Ordinance omits specific sections and subsections from various state finance, surcharge, municipal and panchayat Acts and revises sales tax and VAT schedules by substituting the description to list Motor Spirit (commonly known as petrol) while omitting adjacent sub-entries and other specified serial entries, thereby altering the classification of that fuel item within the sales tax and VAT schedules.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment of state tax laws removes specified local tax provisions and reclassifies petrol in sales tax and VAT schedules.

                                The Ordinance omits specific sections and subsections from various state finance, surcharge, municipal and panchayat Acts and revises sales tax and VAT schedules by substituting the description to list Motor Spirit (commonly known as petrol) while omitting adjacent sub-entries and other specified serial entries, thereby altering the classification of that fuel item within the sales tax and VAT schedules.


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