In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby rescinds the notification issued under G.O. (P) No.123/2023/TAXES dated the 12th September, 2023 and published as S.R.O. No.968/2023 in the Kerala Gazette Extraordinary No. 2975 dated the 13th September, 2023, except as respects things done or omitted to be done before such rescission.

This notification shall be deemed to have come into force on the 1st day of January, 2024.

By order of the Governor,

PRANABJYOTI NATH,

Secretary to Government.

Explanatory Note

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

On recommendations of the Goods and Services Tax Council, the Government have decided to rescind the notification issued under G.O. (P) No.123/2023/TAXES dated the 12th September, 2023 and published as S.R.O. No.968/2023 in the Kerala Gazette Extraordinary No. 2975 dated the 13th September, 2023.

The notification is intended to achieve the above object.