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    <description>Amendment substitutes the date in paragraph 4 of the earlier notification, replacing &quot;1st day of April, 2024&quot; with &quot;15th day of May, 2024&quot;, thereby altering the implementation timeline. The amendment is made under section 148 of the Kerala State Goods and Services Tax Act, 2017 and declares that the notification shall be deemed to have come into force on the 1st day of April, 2024.</description>
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      <description>Amendment substitutes the date in paragraph 4 of the earlier notification, replacing &quot;1st day of April, 2024&quot; with &quot;15th day of May, 2024&quot;, thereby altering the implementation timeline. The amendment is made under section 148 of the Kerala State Goods and Services Tax Act, 2017 and declares that the notification shall be deemed to have come into force on the 1st day of April, 2024.</description>
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