Seeks to amend Notification No. S.R.O. No. 372/2017 dated 30th June, 2017

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..... onferred 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 make 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 .....

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..... ing thereto, the following serial numbers and entries shall be inserted, namely:- (1) (2) (3) (4) 12. Services provided by business facilitator (BF) to a banking company Business facilitator (BF) A banking company, located in the taxable territory. .....

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..... the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act. Any person other than a body corporate A registered person, located in the taxable territory. ; (ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:- (h) provis .....

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