Amendment in Notification G.O.(P) No.73/2017/TAXES, dated 30th June, 2017

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..... rcise of the powers conferred by sub-section (3) and sub-section (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 further .....

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..... the above condition as per the order issued by the State Government in this regard: Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of central tax, as would have been payable on the upfro .....

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..... By order of the Governor, R. RAJAGOPAL., Additional Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Service Tax Council, the Government of Kerala have decided to exempt the supply of certain services from levy of the Goods and Services Tax and to m .....

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