No. G.O. (P) No. 78/2017/TAXES - Dated: 30-6-2017 - Kerala SGST
Electronic commerce operator – Notifying the specified categories of intrastate supplies of services through an electronic commerce operator, wherein the tax shall be paid by the electronic commerce operator as if is liable to pay tax in relation to supply of such services.
No. G.O. (P) No. 77/2017/TAXES - Dated: 30-6-2017 - Kerala SGST
Notifying United Nation or a specified international organization; and Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein as the persons entitled to claim refund of taxes paid on notified supplies of goods and services both received by them and theconditions and restriction thereof under section 55 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
No. G.O. (P) No. 76/2017/TD - Dated: 30-6-2017 - Kerala SGST
Notifying that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the Kerala Goods and Services Tax Ordinance, 2017 in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017).
No. G.O. (P) No. 75/2017/TAXES - Dated: 30-6-2017 - Kerala SGST
Notifying the services provided by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of service.
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