In exercise of the powers conferred by sub-section (1) of section 11 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 amendment to the notification issued under G. O. (P) No. 73/2017/TAXES, dated 30th June, 2017 and published as S.R.O. No. 371/2017 in the Kerala Gazette Extraordinary No. 1361 dated 30th June, 2017, namely:

Amendment

In the said notification, in the TABLE, after serial number 9A and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

2. This notification shall be deemed to have come into force on the 29th day of September, 2017.

By order of the Governor,

Minhaj Alam,

Secretary to Government.

Explanatory Note

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

On the recommendation of the Goods and Services Tax Council, Government of Kerala have decided to exempt the intra-State supply of services associated with transit cargo to Nepal and Bhutan.

The notification is intended to achieve the above object.