Seeks to amend Notification G.O. (P) No.74/2017/TAXES, dated 30th June, 2017 - S. R. O. No. 705/2022 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.84/2022/TAXES Dated, Thiruvananthapuram, 18th July, 2022 2nd Karkadakam, 1197 S. R. O. No. 705/2022 In exercise of the powers conferred by sub-section (3) 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 makes the following further amendments in the notification issued under G.O. (P) No.74/2017/TAXES, dated 30th June, 2017 and published as S.R.O. No.372/2017 in the Kerala Gazette Extraordinary No.1362 dated 30th June, 2017, namely: - In the said notification, in the Table, - (1) against serial number 1, in column (2), - (a) the words, figures and symbols who has not paid State tax at the rate of 6%, shall be omitted; (b) after the proviso the following proviso shall be inserted, namely: - Provided further that nothing contained in this entry shall apply where, - i. the supplier has taken registration under the Kerala State Goods and Services Tax Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge; and ii. the supplier has issued a tax invoice to the recipient charging State Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him. ; (2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority shall be omitted; (3) after serial number 5A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) 5AA Service by way of renting of residential dwelling to a registered person. Any person Any registered person. ; (4) after Annexure II, the following annexure shall be inserted, namely: - Annexure III Declaration I/we have taken registration under the Kerala State Goods and Services Tax Act, 2017 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year _____ under forward charge. . II. This notification shall come into force with effect from the 18th July, 2022. By order of the Governor, RAJESH KUMAR SINGH, Additional Chief 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 (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) the Government of Kerala, have notified the categories of supply of goods or services or both on which the tax shall be paid on reverse charge basis as per the notification issued under G.O. (P) No.74/2017/TAXES, dated 30th June, 2017 and published as S.R.O. No. 372/2017 in the Kerala Gazette Extraordinary No.1362 dated 30th June, 2017. Now, on the recommendation of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, the Government of Kerala have decided to make certain amendments to the above-said notification. This notification is intended to achieve the above object.