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Seeks to amend notification No. S.R.O.No. 371/2017 so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018

514/2018.-In exercise of the powers conferred by sub-section (1) of section 11 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 make the following further amendments in 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:- AMENDMENT In the said notification,- (i) in the Table,- (a) against serial number 4, in the entry in column (3), the words Central Government, State Government, Union territory, local authority or shall be omitted; (b) ag .....

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figures 2019 shall be substituted; (h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) 24A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Nil Nil ; (i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- (1) (2) (3) (4) (5) 31A Heading 9971 or Heading 9991 Services by Coal Mines Provident Fund Organization to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (Central Act 46 of 1948). Nil Nil 31B Heading 9971 or Heading 9991 Services by National Pension System (NPS) Trust to its members against co .....

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y of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- mining lease holder means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (Central Act 67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. Nil Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than t .....

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