Amendment in Notification G.O.(P) No.123/2017/TAXES dated 21st October, 2017 - S. R.O. No. 1005/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.206/2019/TAXES. Dated, Thiruvananthapuram, 24th December, 2019, 8th Dhanu, 1195 S. R. O. No. 1005/2019 In exercise of the powers conferred by sub-section (1) of section 96 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with sub-section (2) thereof and rule 103 of the Kerala Goods and Services Tax Rules, 2017, the Government of Kerala hereby make the following amendment to the notification issued under G.O.(P) No.123/2017/TAXES dated 21st October, 2017 and published as S.R.O. No.638/2017 in the Kerala Gazette Extraordinary No.2251 dated 21st October, 2017, namely:- AMENDMENT In the said notification, for the entries against serial number 1, Shri.B.G.Krishnan , the words, letters and symbol Shri. Sivaprasad S , shall be substituted. 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 (1) of section 96 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) the Government of Kerala had constituted Kerala Authority for Advance Ruling to pronounce Advance Ruling as per notification issued under G.O.(P) No.123/2017/TAXES dated 21st October, 2017 and published as S.R.O. No.638/2017 in the Kerala Gazette Extraordinary No.2251 dated 21 st October, 2017. The Government had notified Shri. B.G. Krishnan, I.R.S, Joint Commissioner, Central Tax and Central Excise, Thiruvananthapuram as member in the Kerala Authority for Advance Ruling by amending the said notification as per notification issued under G.O.(P) No.130/2019/TAXES dated 19th August, 2019 and published as S.R.O. No.553/2019 in the Kerala Gazettte Extraordinary No.1886 dated 19th August, 2019. Now on account of transfer of Shri B.G. Krishnan, I.R.S., Joint Commissioner, Central Tax and Central Excise, Thiruvananathapuram, the Principal Chief Commissioner, Central Tax, Central Excise and Customs has nominated Shri. Sivaprasad S, Joint Commissioner, Central Tax and Central Excise, Thiruvananathapuram as a member in the Kerala Authority for Advance Ruling. Hence, the Government of Kerala have decided further to amend the notification in force which notified the said Authority by incorporating the above said change. The notification is intended to achieve the above object.