TMI BlogSeeks 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 25th meeting held on 18.01.2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... kes 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:- In the said notification, in the Table,- (a) against serial number 3, in the entry in column (3), after the words a Governmental Authority the words or a Government Entity shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) 3A Chapter 99 Compo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained in this serial number shall apply after the 30thday of September, 2018. ; (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted namely:- or (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education up to higher secondary school or equivalent ; (f) after serial number 29 and entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Indian rupees (INR). Explanation .- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI)under the Securities and Exchange Board of India ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (m) against serial number 60, in the entry in column (3), the words the Ministry of External Affairs, shall be omitted; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) 65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil ; (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- (aa) by an educational in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to admission to the events or places as reffered to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person. . By order of the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) Pursuant to the decision taken in the 25th Goods and Services Tax Council meeting, Government of Kerala have decided to bring about certain 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. The notification is intended to achieve the above object. - Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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