Section 173 - Amendment of certain Acts. - Kerala Goods and Services Tax Ordinance, 2017

173 . Amendment of certain Acts .-Save as otherwise provided in this Ordinance, on and from the date of commencement of this Ordinance: (i) in the Kerala Surcharge on Taxes Act, 1957 (11 of 1957), sub-sections (IA) and (IAA) of section 3 shall be omitted; (ii) in the Kerala Finance Act, 2011 (16 of 2011), section 10 shall be omitted; (iii) in the Kerala Finance Act, 2013 (29 of 2013), section 11 shall be omitted; (iv) in the Kerala General Sales Tax Act, 1963 (15 of 1963), in the schedule, under the heading Goods in respect of which tax is leviable under section 5 , against serial number 1,- (a) under the sub-heading Description of Goods for subentry (iii), the following sub-entry shall be substituted, namely:- (iii) Motor Spirit ( commonly known as petrol) ; (b) sub-entry (iv) and the entries against it shall be omitted; (c) serial number 3 and entries against it shall be omitted; (v) in the Kerala Value Added Tax Act, 2003 (30 of 2004), in the FOURTH SCHEDULE, under the heading Goods which are outside VAT under sub-section (1) of section 6,- (a) against serial number 1,- (i) for sub-entry (iii), the following sub-entry shall be substituted, namely:- (iii) Motor Spirit (commonly known as petrol) ; (ii) sub-entry (iv) shall be omitted; (b) serial number 3 and entries against it shall be omitted; (vi) in the Kerala Panchayat Raj Act, 1994 (13 of 1994) section 209 shall be omitted; (vii) in the Kerala Municipality Act, 1994 (20 of 1994) section 271 shall be omitted.