25_2017_RATE
File No.TAXES-B1/188/2017-TAXES
GO P/142/2017/TAXES
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O.(P) No. /2017/TAXES Dated, Thiruvananthapuram, ……………………., 2017
……….., 1193
S.R.O.No………../2017.– 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 makes the following amendment to the notification issued under G.O.(P) No. 73/2017/TAXES dated the 30 June, 2017 and published as S.R.O. No. 371/2017 in the Kerala Gazette Extraordinary No. 1361 dated the 30 June, 2017, namely:-
AMENDMENT
In the said notification, in the Table, after serial number 81 in column (1) and the entries relating thereto in columns (2), (3), (4) and (5), the following shall be inserted, namely:-
v
| (1) | (2) | (3) | (4) | (5) |
| “82 | Chapter 9996 | Services by way of right to admission to the events organised under FIFA U- 17 World Cup 2017. | Nil | Nil”. |
2. This notification shall be deemed to have come into force with effect from the 21 day of September, 2017.
By order of the Governor,
……………………..,
Secretary to Government
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
On the recommendation of the Goods and Service Tax Council, the Government of Kerala have decided to exempt the intra-State supply of services by way of right to admission to the events organised under FIFA U-17 World Cup 2017 from the State tax leviable under the Kerala State Goods and Services Tax Act, 2017 (20 of 2017).
The notification is intended to achieve the above object.
