©
Regn.No. KERBIL/2012/45073 dated 05-09-2012 with RNI Reg No.KL/TV(N)/634/2021-2023 മകരള സർകാർ Government of Kerala 2023
മകരള ഗസറ്
KERALA GAZETTE
അസാധാരണം
EXTRAORDINARY
ആധികാരികാേയി ്പസിദറ്റപടുതുനത
PUBLISHED BY AUTHORITY
തിരുവനനപുരം,
2023 ഡിസംബർ 28 28th December 2023
വ്ാഴം
നർേ
No. 4206 വാലം 12 Vol. XII
1199 ധനു 12 12th Dhanu 1199 Thiruvananthapuram, Thursday
1945 ചപൗഷം 7 7th Pousha 1945
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O.(P) No.167/2023/TAXES. Dated, Thiruvananthapuram, 27th December, 2023.
11th Dhanu, 1199.
S. R. O. No. 1394/2023
In exercise of the powers conferred by sub-section (2) of section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), the Government of Kerala hereby makes the following amendment to the notification issued under G.O.(P) No.17/2023/TAXES. dated 1 st February, 2023 and published as S.R.O. No.170/2023 in the Kerala Gazette Extraordinary No.389
2dated 2nd February, 2023, namely:-
AMENDMENT
In the said notification,-
1. in the TABLE,-
(1) in column No. (2), against Sl. No. 3, for the words "Additional Commissioner Appeal", the words, "Additional Commissioner of State Tax (Appeals)" shall be substituted.
(2) in column No. (4),-
i. against Sl. No. (1), for the word, "Commissioner", the words, "Commissioner of State Tax" shall be substituted.
ii. against Sl. No. (2), for the word, "Joint Commissioner", the words, "Additional Commissioner of State Tax" shall be substituted.
iii. against Sl. No. (3), for the word and symbols, "-do-", the words, "Additional Commissioner of State Tax (appeal)" shall be substituted.
iv. against Sl. No. (4), for the word and symbols, "-do-", the words, "Additional Commissioner of State Tax" shall be substituted.
v. against Sl. No. (5), for the entry, the following shall be substituted, namely,- "All powers of the Joint Commissioner of State Tax and all powers of the Joint Commissioners of State Tax(Appeals) under the Kerala General Sales Tax Act, 1963"
vi. against Sl. No. (11), for the word and symbols, " Sales Tax Officer", the words, "Assistant Commissioners of State Tax / State Tax Officers" shall be substituted.
vii. After Sl. No. (11), the following entries shall be inserted, namely,-
| (1) | (2) | (3) | (4) |
| 11A | Deputy Commissioner Adjudication 1, Thiruvananthapuram | Taxpayer Services District of Thiruvananthapuram | All the powers of the Deputy Commissioners of State Tax, Assistant Commissioners of State Tax, State Tax Officers and Assessing Authority under the Kerala General Sales Tax Act, 1963 |
| 11B | Deputy Commissioner Adjudication 2, Thiruvananthapuram | Taxpayer Services District of Thiruvananthapuram | -do- |
| 11C | Deputy Commissioner Adjudication 1, Ernakulam | Taxpayer Services District of Ernakulam | -do- |
| 11D | Deputy Commissioner Adjudication 2, Ernakulam | Taxpayer Services District of Ernakulam | -do- |
| 11E | Deputy Commissioner Adjudication 3, Ernakulam | Taxpayer Services District of Ernakulam | -do- |
| 11F | Deputy Commissioner Adjudication, Aluva | Taxpayer Services District of Aluva | -do- |
| 11G | Deputy Commissioner Adjudication, Thrissur | Taxpayer Services District of Thrissur | -do- |
| 11H | Deputy Commissioner Adjudication, Malappuram | Taxpayer Services District of Malappuram | -do- |
| 11I | Deputy Commissioner Adjudication, Kozhikode | Taxpayer Services District of Kozhikode | -do- |
viii. against Sl. No. (12), for the entry, the following shall be substituted, namely, - "All the powers of the Deputy Commissioners of State Tax, Assistant Commissioners of State Tax, State Tax Officers and Assessing Authority under the Kerala General Sales Tax Act, 1963"
ix. against Sl. No. (13), for the word, "Deputy Commissioner", the words, "Joint Commissioner of State Tax" shall be substituted.
x. against Sl. No. (14), for the word and symbols, " Sales Tax Officer", the words, "Assistant Commissioners of State Tax / State Tax Officers" shall be substituted.
xi. against Sl. No. (15), for the entry, the following shall be substituted, namely, -
4"All the powers of the Deputy Commissioners of State Tax, Assistant Commissioners of State Tax, State Tax Officers and Assessing Authority under the Kerala General Sales Tax Act, 1963"
xii. against Sl. No. (16), for the word, "Deputy Commissioner", the words, "Joint Commissioner of State Tax" shall be substituted.
xiii. against Sl. No. (17), for the word and symbols, " Sales Tax Officer", the words, "Assistant Commissioners of State Tax / State Tax Officers" shall be substituted.
xiv. against Sl. No. (18), for the entry, the following shall be substituted, namely, - "All the powers of the Deputy Commissioners of State Tax, Assistant Commissioners of State Tax, State Tax Officers and Assessing Authority under the Kerala General Sales Tax Act, 1963"
xv. against Sl. No. (19), for the word, "Deputy Commissioner", the words, "Joint Commissioner of State Tax" shall be substituted.
2. in the TABLE-1,-
i. in the entry in column No. 4 against the taxpayer services circle "Kattakada", the symbol and figure ", 695570" shall be inserted at the end.
ii. in the entry in column No. 4 against the taxpayer services circle "Pathanamthitta", the symbols and figures ", 689596, 689665, 689620, 689114" shall be inserted at the end.
iii. in the entry in column No. 4 against the taxpayer services circle "Adoor", the symbol and figure ", 691527" shall be omitted.
iv. in the entry in column No. 4 against the taxpayer services circle "Alappuzha North",-
a. the symbols and figures ", 688504, 686102, 686103" shall be inserted at the end;
b. the symbol and figure ", 689504" shall be omitted.
v. in the entry in column No. 4 against the taxpayer services circle "Cherthala", the symbols and figures ", 688535, 688533" shall be inserted at the end.
vi. in the entry in column No. 4 against the taxpayer services circle "Chengannur", a. the symbol and figure ", 689624" shall be inserted at the end;
b. the symbol and figure "689512, " shall be omitted.
5vii. in the entry in column No. 4 against the taxpayer services circle "Changanassery", the symbol and figure ", 686102" and the symbol and figure ", 686103" shall be omitted.
viii. in the entry in column No. 4 against the taxpayer services circle "Perumbavoor", the symbol and figure "686669, " shall be omitted.
ix. in the entry in column No. 4 against the taxpayer services circle "Kunnathunadu", the symbol and figure "683544, " shall be omitted.
x. in the entry in column No. 4 against the taxpayer services circle "Kakkanad",- a. the symbol and figure ", 683565" shall be omitted.
b. the symbol and figure ", 682052" shall be inserted at the end.
xi. in the entry in column No. 4 against the taxpayer services circle "Thrikkakkara", the symbol and figure ", 682022" shall be inserted at the end.
xii. in the entry in column No. 4 against the taxpayer services circle "Ernakulam Central", the symbols and figures ", 682050, 682051" shall be inserted at the end.
xiii. in the entry in column No. 4 against the taxpayer services circle "Vypin", the symbol and figure ", 683501" shall be omitted.
xiv. in the entry in column No. 4 against the taxpayer services circle "North Paravur", the symbol and figure "683514, ", the symbol and figure "683515, " and the symbol and figure "682501, " shall be omitted.
xv. in the entry in column No. 4 against the taxpayer services circle "Nattika", the symbol and figure ", 680642" shall be inserted at the end.
xvi. in the entry in column No. 4 against the taxpayer services circle "Palakkad West", the symbol and figure ", 678051" shall be inserted at the end.
xvii. in the entry in column No. 4 against the taxpayer services circle "Kozhikode City", the symbol and figure ", 673051" shall be inserted at the end.
xviii. in the entry in column No. 4 against the taxpayer services circle "Kalpetta", the symbol and figure ", 673124" shall be inserted at the end.
xix. in the entry in column No. 4 against the taxpayer services circle "Kannur South", the symbol and figure ", 670051" shall be inserted at the end.
xx. in the entry in column No. 4 against the taxpayer services circle "Payyannur", the
6symbol and figure ", 670330, 670333" shall be inserted at the end.
xxi. in the entry in column No. 4 against the taxpayer services circle "Kasaragod", for the entry, the following shall be substituted, namely,— "671543, 671542, 671122, 671123, 671124, 671317, 671551, 671545, 671544, 671541, 671121, 671327" xxii. in the entry in column No. 4 against the taxpayer services circle "Manjeshwar", for the entry, the following shall be substituted, namely,-
"671348, 671552, 671322, 671321, 671323, 671324."
xxiii. in the entry in column No. 4 against the taxpayer services circle "Hosdurg", for the entry, the following shall be substituted, namely,-
"671320, 671357, 671349, 671345, 671312, 671531, 671319, 671316, 671329, 671328, 671313, 671351, 671310, 671318, 671533, 671315, 671311, 671326, 671532, 671534, 671350, 671314, 671511, 671353"
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 have appointed the authorities and assigned jurisdiction to exercise the powers conferred by sub-section (2) of section 3 under the Kerala General Sales Tax Act, 1963 (Act 15 of 1963) as per notification issued under G.O.(P) No.17/2023/TAXES, dated 1st February, 2023 and published as per S.R.O. No. 170/2023 in the Kerala Gazette Extraordinary No. 389, dated 2nd February, 2023. Consequent to the restructuring of the State Goods and Services Tax Department, Kerala, certain amendments were brought into sub-section (2) of section 3 of the said Act as per the Kerala Finance Act, 2023. Now, the Government have decided to amend the notification issued under G.O.(P) No.17/2023/TAXES, dated 1st February, 2023 and published as per S.R.O. No. 170/2023 in the Kerala Gazette Extraordinary No. 389, dated 2nd February, 2023 to incorporate necessary changes consequent to the amendment made to Kerala General Sales Tax Act as per the Kerala Finance Act, 2023.
The notification is intended to achieve the above object.
____________________________________________________________________________________________________________________________ PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2023