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    <title>Kerala Goods and Services Tax (Second Amendment) Rules, 2023</title>
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    <description>The Kerala Goods and Services Tax (Second Amendment) Rules, 2023 amend the 2017 Rules by omitting rules 122, 124, 125, 134 and 137; substituting the marginal heading of rule 127 from &quot;Duties&quot; to &quot;Functions&quot; and replacing the duty language with a functions enumeration; and amending the Explanation to rule 137 to define &quot;Authority&quot; as the authority notified under the relevant provision of the Act.</description>
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