Amendment in Notification No. 74/2017/TAXES, dated 30th June, 2017 - S.R.O. No. 1030/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.215/2019/TAXES. Dated, Thiruvananthapuram, 31st December, 2019 15th Dhanu, 1195 S.R.O. No. 1030/2019 In exercise of the powers conferred by sub-section (3) of section 9 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 further amendments in the notification issued under G.O.(P) No.74/2017/TAXES, dated 30th June, 2017 and published as S.R.O. No.372/2017 in the Kerala Gazette Extraordinary No. 1362 dated 30th June, 2017, namely:- In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: - (1) (2) (3) (4) 15 Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate. Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent. to the service recipient Any body corporate located in the taxable territory. . By order of the Governor, R. RAJAGOPAL., Additional Secretary to Government Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) As per sub-section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017, (20 of 2017) the Government of Kerala, have notified the categories of supply of goods or services or both on which the tax shall be paid on reverse charge basis as per the notification issued under G.O.(P) No.74/2017/TAXES, dated 30th June, 2017 and published as S.R.O. No.372/2017 in the Kerala Gazette Extraordinary No.1362 dated 30th June, 2017. Now, on the recommendation of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, the Government of Kerala have decided to make certain amendments in the above said notification. The notification is intended to achieve the above object