Seeks to amend Notification G.O. (P) No.74/2017/TAXES, dated 30th June, 2017

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....he powers conferred 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 makes 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 30....

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....II on such invoice issued by him."; (2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority" shall be omitted; (3) after serial number 5A and the entries relating thereto, t....

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.... (This does not form part of the notification, but is intended to indicate its general purport.) As per sub-section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) the Government of Kerala, have notified the categories of supply of goods or services or both on which the tax shall be paid on reverse charge basis as per the notification issued under G.O. (P) N....