Amendment in Notification No. 72/2017/TAXES. dated 30th June, 2017

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..... of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest .....

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..... e (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Services Tax Council, the Government have decided to reduce GST rate on composite supply of works contract as defined in clause (119) of section 2 of the Kerala State Goods and Services Tax Act, 2017 supplied by way of construction, erection, commissioning, in .....

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