Notifying exemption of certain services

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....s and Services Tax Act, 2017 (20 of 2017), the Government of Kerala on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments to the notification issued under G. O. (P) No. 73/2017/TAXES dated 30th June, 2017 and published as S. R. O. No. 371/2017 in the Kerala Gazette Extraordinary No. 1361 dated 30th June....

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.... (3) (4) (5) "11A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil 11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Government or Union territories by way of sale of ....

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....istered under the provisions of the Limited Liability Partnership Act, 2008 (Central Act 6 of 2009) shall also be considered as a partnership firm or a firm." 2. This notification shall come into force with effect from the 22nd day of August, 2017. By order of the Governor, MINHAJ ALAM, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to....