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of <h1>Kerala amends tax notification, redefining 'specified premises' for e-commerce operators per GST Council's recommendations. Effective April 2025.</h1> The Government of Kerala has issued an amendment to the notification G.O.(P) No.78/2017/TAXES dated 30th June, 2017, under S.R.O. No. 171/2025, effective from 1st April 2025. This amendment modifies the definition of 'specified premises' in the original notification, aligning it with clause (xxxvi) of paragraph 4 of G.O.(P) No.72/2017/TAXES. The change reflects recommendations from the 55th Goods and Services Tax Council meeting and affects the tax obligations of electronic commerce operators regarding intrastate service supplies.
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