Supersession Notification G.O.(P) No.69/2020/TAXES. dated 14th May, 2020 - S. R. O. No. 350/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.34/2021/TAXES. Dated, Thiruvananthapuram, 5th April, 2021 22nd Meenam, 1196 S. R. O. No. 350/2021 In exercise of the powers conferred by sub-section (6D) of section 25 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) the Government of Kerala, on the recommendations of the Council and in supersession of the notification issued under G.O.(P) No.69/2020/TAXES. dated 14 th May, 2020 and published as S.R.O. No.319/2020 in the Kerala Gazette Extraordinary No.1181 dated 14th May, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,- (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. (2) This notification shall be deemed to have come into force on the 23rd February, 2021. By order of the Governor, BISHWANATH SINHA, Principal Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) Sub-sections (6B) and (6C) of section 25 of the Kerala State Goods and Services Tax Act has been inserted by the Kerala State Goods and Services Tax (Amendment) Ordinance, 2021 (Ordinance No.17 of 2021). On recommendation of the Goods and Services Tax Council, the Government have decided to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of Kerala State Goods and Services Tax Act will not apply. The notification is intended to achieve the above object.