The Taxes Department, Kerala on January 30, 2024, issued an amendment to Notification No. 4 G.O. (P) No.65/2017/TAXES, dated June 30, 2017, which states “Notification prescribing reverse charge on certain specified supplies of goods”
The following has been amended namely: -
• In the said notification, in the Table, against S. No. 6, in column 4, for the entry, the following entry may be substituted, namely: -
“Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.”
This notification shall come into force with effect from October 20, 2023.
[Notification No. S.R.O. No. 97/2024]
