9911796707
TMI BlogAmendment in Notification G.O.(P) No.72/2017/TAXES dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary in the public interest so to do, hereby make the following further amendments in the notification issued under G.O.(P) No.72/2017/TAXES dated the 30th June, 2017 and published as S.R.O. No.370/2017 in the Kerala Gazette Extraordinary No. 1360 dated the 30th June, 2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, - (3) (4) (5) (i) Supply of hotel accommodation having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by any person other than- (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in specified premises . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to clause (iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation:- (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract state tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or shall be omitted; (h) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: (3) (4) (5) (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 6 ; (i) against serial number 21, in column (3) in item (ii), for the words and brackets (i) above the words and brackets (i) and (ia) above shall be substituted; (j) against serial number 24, in column (3), in item (ii), for the words Service of , the words Support services t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4), for the words with or without , wherever they occur, the word with shall be substituted; (b) against serial number 232 to 240, in column (4), for the words with or without , wherever they occur, the word without shall be substituted; (iv) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely:- (xxxii) Restaurant service means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. (xxxiii) Outdoor cat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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