Amendment in Notification G.O.(P) No.59/2019/TAXES, dated 30th March, 2019 - S.R.O. No. 842/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.180/2019/TAXES. Dated, Thiruvananthapuram, 8th November, 2019 22nd Thulam, 1195 S. R. O. No. 842/2019 In exercise of the powers conferred by sub-section (4) 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 make the following amendments in the notification issued under G.O.(P) No.59/2019/TAXES, dated 30th March, 2019 and published as S.R.O. No. 249/2019 in the Kerala Gazette Extraordinary No. 875 dated 30th March, 2019, namely:- In the said notification, in the Table, against serial number 2, for the entry in column (2), the following entry shall be substituted, namely: - Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975). . 2. This notification shall be deemed to have come into force with effect from the 1st day of October, 2019. By order of the Governor, MANOJ JOSHI., Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government of Kerala had specified certain class of registered persons who shall, in respect of supply of certain categories of goods and services received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both as per notification issued under G.O.(P) No.59/2019/TAXES, dated 30th March, 2019 and published as S.R.O. No.249/2019 in the Kerala Gazette Extraordinary No. 875 dated 30th March, 2019. Now, on recommendation of the Council, the Government have decided to make amendments to the above said notification. The notification is intended to achieve the above object.