Amendment in Notification G.O.(P) No.12/2019/TAXES dated 19th January, 2019 - S.R.O. No. 553/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.130/2019/TAXES Dated, Thiruvananthapuram, 19th August, 2019 3rd Chingam, 1195 S. R. O. No. 553/2019 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.12/2019/TAXES dated 19th January, 2019 and published as S.R.O. No.49/2019 in the Kerala Gazette Extraordinary No.119 dated 19th January, 2019, namely:- AMENDMENT In the said notification, for the entries against serial number 1 Shri.S.Anil Kumar, I.R.S, Additional commissioner, Central Tax and Central Excise, Kozhikode , the following entries shall be substituted, namely:- Shri.B.G.Krishnan, I.R.S, Joint commissioner, Central Tax and Central Excise, Thiruvananathapuram 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 the 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 shall constitute by notification, an Authority to be known as Kerala Authority for Advance Ruling to pronounce Advance Ruling on applications filed under section 97 of the said Act. As per sub-section (2) of the said section, the Authority shall consist of one member from amongst the officers of Central Tax and one member from amongst the officers of State Tax to be appointed by the Central Government and the State Goverment respectively. The Government, 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 21st October, 2017 had constituted the said Authority. Subsequently, as per notification issued under G.O.(P) No.135/2018/TAXES dated 18th August, 2018 and published as S.R.O. No.583/2018 in the Kerala Gazettte Extraordinary No. 2192 dated 18th August, 2018, the Government have re-constituted the said Authority. The said S.R.O. No. 583/2018 was amended by notification issued under G.O. (P) No.185/2018/TAXES dated 27th November, 2018 and published as S.R.O. No.850/2018 in the Kerala Gazette Extraordinary No.3006 dated 30th November, 2018, the Government have re-constituted the said Authority. The said S.R.O. No.850/2018 was amended by notification issued under G.O. (P) No.12/2019/TAXES dated 19th January, 2019 and published as S.R.O. No.49/2019 in the Kerala Gazette Extraordinary No.119 dated 19th January, 2019, appointing Shri. S. Anil Kumar, I.R.S, Additional Commissioner, Central Tax and Central Excise, Kozhikode, who has been nominated by the Chief Commissioner, Central Board of Indirect Taxes and Customs, Kochi, as member of the said Authority. Now, the Chief Commissioner, Central Board of Indirect Taxes and Customs, Kochi has nominated Shri. B.G. Krishnan, I.R.S, Joint Commissioner, Central Tax and Central Excise, Thiruvananthapuram as member in the said Authority in the place of Shri. S. Anil Kumar, I.R.S, Additional Commissioner, Central Tax and Central Excise, Kozhikode. 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.