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<h1>Kerala Finance Act 2022: Sub-section (12) of Section 7 effective from July 27, 2022, post-GST Act amendments.</h1> The Government of Kerala has issued a notification under the Kerala Finance Act, 2022, specifying that the provisions of sub-section (12) of section 7 are to be considered effective from July 27, 2022. This decision follows amendments made to the Kerala State Goods and Services Tax Act, 2017, as announced in the Kerala Budget, 2022. The notification formalizes the implementation date for these specific provisions, as authorized by the relevant legislative powers.