Amendment in Notification No. 72/2017/TAXES. dated the 30th June, 2017

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..... on (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 makes the following fu .....

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..... olumns (3), (4) and (5), the following items and entries shall be inserted, namely: - (3) (4) (5) "(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 -" (ii) in item (ii) in column (3), for the word, brackets, figures and letter "and (ia)", the brackets, figures, letter and word ", (ia) and (ib)" shall be su .....

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