Kerala Goods and Services Tax (Second Amendment) Rules, 2023

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....s conferred by section 164 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 rules further to amend the Kerala Goods and Services Tax Rules, 2017, issued by notification under G.O.(P)No.79/2017/TAXES dated 30th June, 2017 and published as S.R.O. No.377/2017 in the Kerala Gazette Extraordina....

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....l be omitted; (e) rule 137 shall be omitted; (f) in rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely:-  '(a) "Authority" means the Authority notified under sub-section (2) of section 171 of the Act;'.  By order of the Governor,  Dr. RATHAN U. KELKAR,  Secretary to Government. Explanatory Note ....