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 in 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: -

In the said notification, in the Explanation, in clause (h), for the words "and State Legislatures" the words and symbol ", State Legislatures, Courts and Tribunals" shall be substituted.

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 notify the services supplied by Courts/Tribunals on which the tax shall be paid on reverse charge basis.

The notification is intended to achieve the above object.