Rescission of tax exemption for specified intra state supplies removes prior relief following council recommendation, effective from notification date. The Government of Kerala, under the Kerala State Goods and Services Tax Act, 2017 and on the recommendation of the Goods and Services Tax Council, rescinds the earlier notification that exempted state tax on certain intra State supplies to specified institutions, withdraws that exemption, preserves actions or omissions prior to rescission, and gives the rescission effect from the date specified in the notification.
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Provisions expressly mentioned in the judgment/order text.
Rescission of tax exemption for specified intra state supplies removes prior relief following council recommendation, effective from notification date.
The Government of Kerala, under the Kerala State Goods and Services Tax Act, 2017 and on the recommendation of the Goods and Services Tax Council, rescinds the earlier notification that exempted state tax on certain intra State supplies to specified institutions, withdraws that exemption, preserves actions or omissions prior to rescission, and gives the rescission effect from the date specified in the notification.
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