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 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 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.)

Pursuant to the decision taken in the 17th Goods and Services Tax Council, Government have decided to notify the appointed day as 22nd day of June, 2017 as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) shall come into force.

The notification is intended to achieve the above object.