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of <h1>Kerala GST Dept appoints Deputy Commissioners of Appeals u/s 105 for various regions in Notification No. 05/2018.</h1> The Kerala State Goods and Services Tax Department has issued Notification No. 05/2018-State Tax, appointing specific authorities to exercise powers under Section 105 of the Kerala GST Act, 2017. The appointed authorities include Deputy Commissioners of Appeals for different regions: one covering Thiruvananthapuram, Kollam, Pathanamthitta, Alappuzha, Kottayam, and Idukki; another for Ernakulam, Mattancherry, Thrissur, and Palakkad; and a third for Malappuram, Kozhikode, Wayanad, Kannur, and Kasargod. Additionally, the Joint Commissioner (Law) is designated as Joint Commissioner (Appeals).
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