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 make the following further amendments in 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,-
(i) in the Table,-
(a) against serial number 4, in the entry in column (3), the words "Central Government, State Government, Union territory, local authority or" shall be omitted;
(b) against serial number 5, in the entry in column (3), the words "Central Government, State Government, Union territory, local authority or" shall be omitted;
(c) after serial number 9C and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(e) against serial number 14, in the entry in column (3), for the words "declared tariff', the words "value of supply" shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures "2018", the figures "2019" shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures "2018", the figures "2019" shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(j) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(k) against serial number 36A, in the entry in column (3), after the figures "36", the word and figures "or 40" shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
Explanation.- "mining lease holder" means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.
(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
(ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely:-
"(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.".
2. This notification shall come into force with effect from the 27th day of July, 2018.
By order of the Governor,
Venugopal, P.,
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.
The notification is intended to achieve the above object.