In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-sections (1) and (3) of section 11, sub-section (5) of section 15 and section 148 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 amendments further to amend 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:-

In the said notification,

(i) against Sl. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely:-

"Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where,-

(i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and

(ii) such renting is on his own account and not that of the proprietorship concern.";

(ii) serial number 23A and the entries relating thereto, shall be omitted.

2. This notification shall come into force with effect from the 1st day of January, 2023.

By order of the Governor,

Dr. RATHAN U. KELKAR,

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 amend 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 so as to incorporate the recommendation of the Goods and Services Tax Council.

The notification is intended to achieve the above object.