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<h1>State tax rates for intra State supply of services prescribed, with conditions on input tax credit and service classification.</h1> Notification under the Kerala Goods and Services Tax Ordinance, 2017 prescribing State tax rates, conditions and classification for intra State supplies of services via a tariff Table. It assigns percentage rates to service headings and sub headings, conditions lower rates on non utilisation or reversal of input tax credit in specified cases, sets valuation rules for works contracts involving land and for lotteries, and refers to an annexed hierarchical Scheme of Classification of Services; it commences from 1 July 2017.
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