THE KERALA GOODS AND SERVICES TAX ACT, 2017 Notifications

NOTIFICATION G. O. (P) No. 150/2017/TAXES ,S. R. O. No. 726/2017, Dated 15th November, 2017

In exercise of the powers conferred by sub-section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala on the recommendations of the Council, hereby makes the following further amendments to the notification issued under G. O. (P) No. 74/2017/TAXES, dated 30th June, 2017 and published as S. R. O. No. 372/2017 in the Kerala Gazette Extraordinary No. 1362 dated 30th June, 2017, namely:-

Amendment

In the said notification,-

(i) in the TABLE, after serial number 9 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

"10

Supply of services by the members of Overseeing Committee to Reserve Bank of India

Members of Overseeing Committee constituted by the Reserve Bank of India

Reserve Bank of India.''.

2. This notification shall be deemed to have come into force on the 13th day of October, 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 notify that the services provided by Overseeing Committee members to Reserve Bank of India shall be taxed under the reverse charge mechanism under sub-section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017.

The notification is intended to achieve the above object.