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<h1>Kerala Amends GST Notification: New Rules for Transport Services, Rental Dwellings, and Introduces Annexure III Effective July 2022.</h1> The Government of Kerala has amended Notification G.O. (P) No.74/2017/TAXES under the Kerala State Goods and Services Tax Act, 2017, effective from July 18, 2022. Key changes include the removal of certain tax conditions and the addition of new clauses regarding the registration and taxation of services related to the transport of goods and renting residential dwellings to registered persons. The amendments also introduce a new Annexure III for declarations related to the Goods Transport Agency services. These changes are based on recommendations from the GST Council to improve the tax framework and are deemed necessary in the public interest.