In exercise of the powers conferred by sub-section (2) of section 1 of the Kerala Taxation Laws (Amendment) Ordinance, 2023 (2 of 2023), the Government of Kerala hereby appoints,-

(a) the 1st day of October, 2023, as the date on which the provisions of sub-sections (1) and (2) of section 3 and section 4 of the said Ordinance shall come into force;

(b) the 1st day of August, 2023, as the date on which the provisions of sub- sections (3) and (8) of section 3 of the said Ordinance shall be deemed to have come into force.

By order of the Governor,

Dr. A. JAYATHILAK,

Additional Chief Secretary to Government.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

The Government of Kerala had brought in certain amendments to Kerala State Goods and Services Tax Act, 2017 as per Kerala Taxation Laws (Amendment) Ordinance, 2023 (2 of 2023). Now the Government have decided to appoint the dates on which the provisions of the said ordinance shall come into force.

The notification is intended to achieve the above object.