GOVERNMENT OF KERALA
Law (Legislation-A) Department
Dated, Thiruvananthapuram, 22nd June, 2017
8th Mithunam, 1192
1st Ashadha, 1939.
The following Ordinance promulgated by the Governor of Kerala on the 22nd day of June, 2017 is hereby published for general information.
By order of the Governor,
B. G. HARINDRANATH,
ORDINANCE No. 11 OF 2017
THE KERALA GOODS AND SERVICES TAX ORDINANCE, 2017
Promulgated by the Governor of Kerala in the Sixty-eighth Year of the Republic of India.
to provide for levy and collection of tax on intra- State supply of goods or services or both by the State of Kerala.
Preamble.—WHEREAS, it is expedient to provide for levy and collection of tax on intra- State supply of goods or services or both by the State of Kerala;
AND WHEREAS, the Legislative Assembly of the State of Kerala is not in session and the Governor of Kerala is satisfied that circumstances exist which render it necessary for him to take immediate action;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Kerala is pleased to promulgate the following Ordinance:—
1. Short title, extent and commencement.—
(1) This Ordinance may be called the Kerala Goods and Services Tax Ordinance, 2017.
(2) It extends to the whole of the State of Kerala.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision.