Seeks to amend Notification No. S.R.O. No. 372/2017 dated 30th June, 2017

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.... by sub-section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby make the following further amendments in the notification issued under G. O. (P) No. 74/2017/TAXES dated 30th June, 2017 and published as S. R. O. No. 372/2017 in the Kerala Gazette Extraordinary No. 1362 dated 30th June, 2017, ....

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.... and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- (1) (2) (3) (4) "12. Services provided by business facilitator (BF) to a banking company Business facilitator (BF) A banking company, located in the taxable territory. 13. Services provided by an agent of business correspondent (BC) to business correspondent (BC). ....

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....te A registered person, located in the taxable territory."; (ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:- "(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.". 2. This notification shall come into force on the 1st day ....