Amendment in Notification G.O. (P) No.65/2017/TAXES dated 30th June, 2017 - S. R. O. No. 97/2024 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.15/2024/TAXES. Dated, Thiruvananthapuram, 29th January, 2024. 15th Makaram, 1199. S. R. O. No. 97/2024 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.65/2017/TAXES dated 30th June, 2017 and published as S.R.O. No.363/2017 in the Kerala Gazette Extraordinary No. 1353 dated 30th June, 2017, namely: - AMENDMENT In the said notification, in the Table, against Sl. No. 6, in column 4, for the entry, the following entry may be substituted, namely: - Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union territory or a local authority. . 2. This notification shall be deemed to have come into force with effect from the 20th day of October, 2023. By order of the Governor, Dr. A. JAYATHILAK, 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, on the recommendations of the Goods and Services Tax Council, have decided to exempt registered persons from the liability of paying State tax on Reverse Charge basis on receipt of certain goods supplied by Indian Railways. The notification is intended to achieve the above object.