THE KERALA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Notification No. S. R. O. No. 487/2017.G. O. (P) No. 94/2017/Taxes. Dated 29th July, 2017

In exercise,of the powers conferred by Section 3 and 4 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby appoint the following classes of officers under the Kerala Value Added Tax, 2003 (30 of 2004) and the Kerala General Sales Tax Act, 1963 (15 of 1963) mentioned column (1) of the Schedule below as officers appointed for performing various functions under the said Ordinance as mentioned in column (2).

Schedule

Designation of Officers under the Kerala Value Added Tax Act, 2003 (30 of 2004) and the Kerala General Sales Tax Act. 1963 (15 of 1963)	Designation of Officers under the Kerala Goods and Services Tax Ordinance. 2017 (11 of 2017)
(1)	(2)
Commissioner	Commissioner of State Tax
Joint Commissioner	Joint Commissioner of State Tax
Deputy Commissioner, Deputy Commissioner (Intelligence)	Deputy Commissioner of State Tax
Assistant Commissioner, Inspecting Assistant Commissioner, Inspecting Assistant Commissioner (Intelligence)	Assistant Commissioner of State Tax
Commercial Tax Officer, Superintendent, Intelligence Officer, Sales Tax Officer, Agricultural Income Tax and Sales Tax Officer	State Tax Officer
Assistant Commercial Tax Officer, Assistant Sales Tax Officer, Commercial Tax Inspector, Intelligence Inspectors, Junior Superintendent	Assistant State Tax Officer.

This notification shall be deemed to have come into force with effect from the 1st day of July, 2017.

By order of the Governor,

Minhaj Alam, I.A.S.,

Secretary (In-charge).

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

As per section 3 of the Kerala Goods and Services Tax Ordinance, 2017 the Government shall by notification appoint officers specified in the section for the purpose of the Ordinance. Section 4 provides that, the Government may in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under the Ordinance. Therefore, the Government have now decided to appoint officers under section 3 and 4 of the said Ordinance for performing various functions under the Ordinance.

The notification is intended to achieve the above object.