Seeks to amend Notification G.O.(P) No.72/2017/TAXES dated 30th June, 2017 - S.R.O. No.1014/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.208/2019/TAXES. Dated, Thiruvananthapuram, 27th December, 2019 11th Dhanu, 1195 S. R. O. No. 1014/2019 In exercise of the powers conferred by sub-section (3) of section 11 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, and on being satisfied that it is necessary so to do, hereby make the following further amendment in the notification issued under G.O.(P) No.72/2017/TAXES dated 30th June, 2017 and published as S.R.O. No.370/2017 in the Kerala Gazette Extraordinary No.1360 dated 30th June, 2017, namely:- AMENDMENT In the said notification, in the Table, against serial number 26, in column (3), in item (ic), the following Explanation shall be inserted, namely: - Explanation- For the purposes of this entry, the term bus body building shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975. 2. This notification shall be deemed to have come into force on the 22nd day of November, 2019. 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.) On recommendation of the Goods and Services Tax Council, the Government have decided to insert an explanation in the Table, against serial number 26, in column (3), in item (ic) regarding the Bus Body Building in the Notification issued under G.O.(P) No.72/2017/TAXES dated 30th June, 2017 and published as S.R.O. No.370/2017 in the Kerala Gazette Extraordinary No. 1360 dated 30th June, 2017. The notification is intended to achieve the above object.