Commencement of SGST Amendment provisions: specified Kerala amendment provisions activated while certain sections remain excluded from force. The Government issues a notification appointing a specific date as the commencement for most provisions of the Kerala State Goods and Services Tax (Amendment) Act, 2018, while expressly excluding certain clauses and sections from coming into force, and records that the step follows a recommendation of the Goods and Services Tax Council.
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Provisions expressly mentioned in the judgment/order text.
Commencement of SGST Amendment provisions: specified Kerala amendment provisions activated while certain sections remain excluded from force.
The Government issues a notification appointing a specific date as the commencement for most provisions of the Kerala State Goods and Services Tax (Amendment) Act, 2018, while expressly excluding certain clauses and sections from coming into force, and records that the step follows a recommendation of the Goods and Services Tax Council.
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