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of <h1>Kerala Implements SGST Amendment Act 2018; Key Sections Excluded from February 1, 2019.</h1> The Government of Kerala has issued a notification, G. O. (P) No. 23/2019/TAXES, dated January 31, 2019, to bring into effect the provisions of the Kerala State Goods and Services Tax (Amendment) Act, 2018, starting February 1, 2019. This enactment excludes clause (b) of section 8, section 17, section 18, and clause (a) of section 20. The decision follows the recommendations of the Goods and Services Tax Council, aiming to implement specific amendments to the Kerala SGST Act.
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