Amendment in Notification No. 73/2017/TAXES, dated 30th June, 2017 - S.R.O. No. 569/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.131/2019/TAXES. Dated, Thiruvananthapuram, 20th August, 2019 4th Chingam, 1195 S. R. O. No. 569/2019 In exercise of the powers conferred by sub-section (1) of section 11 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 make the following further amendments in the notification issued under G.O.(P) No.73/2017/TAXES, dated 30 th June, 2017 and published as S.R.O. No.371/2017 in the Kerala Gazette Extraordinary No. 1361 dated 30th June, 2017, namely:- In the said notification, in the Table, against serial number 22, in the entries in column (3), after clause (a), the following clause shall be inserted, namely: - (3) (aa) to a local authority, an electrically operated vehicle meant to carry more than twelve passengers; or Explanation :- For the purposes of this entry, Electrically operated vehicles means vehicles falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975) which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles. 2. This notification shall be deemed to have come into force with effect from 1st August, 2019. By order of the Governor, RAJESH KUMAR SINGH., Principal Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On the recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to exempt the supply of service by way of giving on hire to a local authority, an electrically operated vehicle meant to carry more than twelve passengers. The notification is intended to achieve the above object.