Seeks to amend notification No. S.R.O.No. 371/2017 so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

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....owing further amendments in 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, 2017, namely:- In the said notification, in the Table,- (a) against serial number 3, in the entry in column (3), after the words "a Governmental Authority" the words "or a Government Entity"shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) "3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the ....

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....stitution providing services by way of pre-school education and education up to higher secondary school or equivalent"; (f) after serial number 29 and entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) "29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil"; (g) against serial number 36, in the entry in column (3), in item (c), for the words "fifty thousand", the words "two lakhs" shall be subtituted; (h) after serial number 36 and the entries relating thereto, the fol....

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.... Ni (j) against serial number 45, in the entry in column (3),- (i) in item (a), after sub-item (ii), the following sub-item shall be inserted, namely:- "or (iii) the Central Government, State Government, Union Territory, Local Authority, Governmental Authority or Government Entity;"; (ii) in item (b), after sub-item (iii), the following sub-item shall be inserted, namely:- "or (iv) the Central Government, State Government, Union Territory, Local Authority, Governmental Authority or Government Entity."; (iii) in item (c), after sub-item (ii), the following sub-item shall be inserted, namely:- "or (iii) the Central Government, State Government, Union Territory, Local Authority, Gover....

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....als:"; (C) in the proviso, for the word, brackets and letter "entry (b)", the words, brackets and letters "sub items (i), (ii) and (iii) of item (b)" shall be substituted; (D) after the proviso, the following proviso shall be inserted, namely:- "Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course."; (p) against serial number 77, in the entry in column (3), in item (c), for the words "five thousand", the words "seven thousand five hundred" shall be substituted; (q) against....