Interest rates under GST Ordinance fixed for delayed payment, late payment and refunds, with specified differing rates effective on commencement. Fixes annual interest rates under specified provisions of the Kerala Goods and Services Tax Ordinance, 2017-matching distinct prescribed rates to sub-section (1) and sub-section (3) of section 50, sub-section (12) of section 54, and section 56 (and its proviso)-and declares those rates effective from the notified commencement date on the recommendation of the GST Council.