TaxTMI 
TaxTMI 
Seeks to amend notification No. S.R.O.No. 370/2017 dated 30th June, 2017
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....lowing further amendments in the notification under G. O. (P) No. 72/2017/TAXES dated 30th June, 2017 and published as S.R.O. No. 370/2017 in the Kerala Gazette Extraordinary No. 1360 dated 30th June, 2017, namely:- AMENDMENT In the said notification,- (i) in the TABLE,- (a) against serial number 3, in column (3),- (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely:- "(c) a civil structure or any other original works pertaining to the In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (Urban);"; (II) after sub-item (d), the following sub-items shall be inserted, namely:- "(da) a civil struc....
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....ce, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated 30th March, 2017;"; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Kerala State Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory or local authority, a Governmental authority or a Government entity. 6 Provided that where the services are supplied to a Government entity, they should have been procured by the said entity in r....
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....nly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(ii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation No. (iv)]. (iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above. 9 -"; (d) for serial number 16 and the entries relating thereto, the following shall be substituted, namely:- ....
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.... (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of State tax as applicable on supply of like goods involving transfer of title in goods. -"; (f) in serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words "supplying the service", the words and brackets ", other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)" shall be inserted; (g) against serial number 23, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(i....
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....ion 22 of the Kerala Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above. 9 -"; (j) against serial number 26, in column (3),- (A) in item (i), after sub-item (e), the following sub-item shall be inserted, namely: - "(ea) manufacture of leather goods or footwear falling under Chapter 42or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;"; (B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - ....
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.... (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation:-For the purposes of this paragraph, "total amount" means the sum total of,- (a) consideration charged for aforesaid serv....