In exercise of the powers conferred by sub-section (3) of section 1 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the said Ordinance, shall come into force.

By order of Governor,

MINHAJ ALAM

Secretary to Government

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

The Government has decided to notify the appointed date to certain sections of the Kerala Goods and Service Ordinance, 2017 (11 of 2017).

The notification is intended to achieve the above object.