Amendment in Notification No. G.O.(P) No.73/2017/TAXES. dated 30th June, 2017 - S. R. O. No. 884/2020 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.165/2020/TAXES Dated, Thiruvananthapuram, 18th December, 2020 3rd Dhanu, 1196 S. R. O. No. 884/2020 In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification issued under G.O.(P) No.73/2017/TAXES. dated 30th June, 2017 and published as S.R.O. No.371/2017 in the Kerala Gazette Extraordinary No. 1361 dated 30th June, 2017, namely: AMENDMENT In the said notification, 1. in the Table,- (a) against serial number 19A, in the entry in column (5), for the figures 2020 , the figures 2021 shall be substituted; (b) against serial number 19B, in the entry in column (5), for the figures 2020 , the figures 2021 shall be substituted 2. This notification shall be deemed to have come into force with effect from the 1st day of October, 2020. 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.) On recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to extend Goods and Services Tax exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, upto 30th September, 2021. The notification is intended to achieve the above object.