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Kerala Goods and Services Tax (Second Amendment) Rules, 2023 - S.R.O. No. 138/2023 - Kerala SGSTExtract ..... GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.11/2023/TAXES. Dated, Thiruvananthapuram, 27th January, 2023. 13th Makaram, 1198. S. R. O. No. 138/2023 In exercise of the powers conferred by section 164 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 rules further to amend the Kerala Goods and Services Tax Rules, 2017, issued by notification under G.O.(P)No.79/2017/TAX ..... x x x x x Extracts x x x x x Kerala Goods and Services Tax (Second Amendment) Rules, 2023 - S.R.O. No. 138/2023 - Kerala SGST x x x x x Extracts x x x x x ..... , namely:- ‘(a) “Authority” means the Authority notified under sub-section (2) of section 171 of the Act;’. 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.) The Government have framed the Kerala Goods and Services Tax Rules, 2017 by notification issued under G.O.(P) No.79/2017/TAXES. dated 30th June, 2017 and published as S.R.O. No.377/2 ..... x x x x x Extracts x x x x x Kerala Goods and Services Tax (Second Amendment) Rules, 2023 - S.R.O. No. 138/2023 - Kerala SGST x x x x x Extracts x x x x x
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