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of <h1>Kerala Amends GST Act: Changes to Leased Plot Conditions, Lowers Size Limit, Adds Monitoring for Industrial Use.</h1> The Government of Kerala has amended Notification G.O.(P) No.73/2017/TAXES, dated 30th June 2017, regarding the Kerala State Goods and Services Tax Act, 2017. The amendment, effective from January 1, 2020, modifies conditions related to leased plots under serial number 41. The figure '50' is replaced with '20' in column (3), and new conditions are added in column (5), specifying the use of leased plots for industrial or financial activities. It mandates monitoring by the State Government and holds all parties liable for central tax in case of land use violations. The notification aims to exempt certain services from GST.
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