In exercise of the powers conferred under sub-rule (2) of rule 123 of the Kerala Goods and Services Tax Rules, 2017, the Government of Kerala hereby constitute the State Level Screening Committee consisting of the following officers, namely:-

(a) Dr. V. Santhosh JCumar, IRS, Commissioner, Central Tax and Central Excise, Thiruvananthapuram.

(b) Sri D. Balamurali, IAS, Joint Commissioner-I, State Goods and, Services Tax Department, Thiruvananthapuram.

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.)

As per sub-section (2) of section 171 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), Central Government may on recommendation of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. As per sub-rule (2) of rule 123 of the Kerala Goods and Services Tax Rules, 2017, a State Level Screening Committee shall be constituted in each State by the State Governments which shall consist of one Officer of the State Government, to be nominated by the Commissioner, and one Officer of the-Central Government to be nominated by the Chief Commissioner. Accordingly, the Government have decided to constitute the State Level Screening Committee with the above said officers.

The notification is intended to achieve the above object.