The Government of Kerala on October 09, 2024, amended an older notification No. G.O. (P) No.59/2017/TAXES dated June 30, 2017, related to Kerala Goods and Services Tax.
The following has been stated: -
•In the notification, after the first paragraph, the following proviso shall be inserted, namely:-
Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975.
•This notification shall come into force from October 10, 2024.
[Notification No. G.O.(P) No.141/2024/TD]