In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) 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 amendment 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, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: -

"(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.".

2. This notification shall be deemed to have come into force with effect from the 1st March, 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 the recommendation of the 49th meeting of the Goods and Services Tax Council, the Government of Kerala have decided to exempt services supplied by any authority, board or body set up by the Central Government or State Government including the National Testing Agency by way of conducting of entrance examinations for admission to educational institutions.

The notification is intended to achieve the above object.