Seeks to amend notification No. S.R.O.No. 373/2017 to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service

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....TIFICATION G. O. (P) No. 113/2018/TAXES Dated, Thiruvananthapuram, 27th July, 2018 S. R. O. No. 516/2018.-In exercise of the powers conferred by sub-section (2) of Section 7 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 amendments in the notification issued under G. O. (P) No. 7....

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.... 2017 (20 of 2017) provides that, such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services. Accordingly, the Government of Kerala, on the recommen....