In exercise of the powers conferred by clause (a) of sub-section (2) of section 1 of the Kerala Finance Act, 2023 (17 of 2023), the Government of Kerala hereby appoints the 1st day of October, 2023, as the date on which the provisions of section 11 of the said Act shall come into force.

By order of the Governor,

Dr. A. JAYATHILAK,

Additional Chief Secretary to Government.

Explanatory Note

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

The Government of Kerala had brought in certain amendments to Kerala State Goods and Services Tax Act, 2017 as per section 11 of Kerala Finance Act, 2023 based on the announcement made in Kerala Budget, 2023. Now the Government have decided to appoint the 1st day of October, 2023, as the date on which the provisions of section 11 of the Kerala Finance Act, 2023 shall come into force.

The notification is intended to achieve the above object.