Amendments in Notification S.R.O. No. 926/2018 dated 22nd December, 2018 - S. R. O. No. 869/2024 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.123/2024/TD. Dated, Thiruvananthapuram, 27th September, 2024 11th Kanni, 1200. S. R. O. No. 869/2024 In exercise of the powers conferred by sub-section (1) of section 52 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 amendments in the notification issued under G.O.(P) No.206/2018/TAXES, dated 22nd December, 2018 and published as S.R.O. No. 926/2018 in the Kerala Gazette Extraordinary No. 3242 dated 22nd December, 2018, namely:- AMENDMENT In the said notification, for the words half per cent , the figure, symbol and words 0.25 per cent. shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 10th day of July, 2024. 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.) On recommendations of the Goods and Services Tax Council, the Government have decided to reduce the rate of Tax Collection at Source (TCS) to be collected by every electronic commerce operator for intra-state taxable supplies. The notification is intended to achieve the above object.