Amendment in Notification No. 73/2017/TAXES, dated 30th June, 2017

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..... the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend .....

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..... shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017). ; (iv) against serial number 17, in column (3), in the heading Description of Services , after item (e), the following shall be inserted, namely: - Provided that nothing contained in item (e) above sha .....

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