GOVERNMENT OF KERALA

NOTIFICATION

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

Taxes (B) Department

G.O.(P) No.167/2023/TAXES.

Dated, Thiruvananthapuram, 27th December, 2023.

11th Dhanu, 1199.

േകരള സർകാർ

Government of Kerala

2023

േകരള ഗസറ്

KERALA GAZETTE

അസാധാരണം

EXTRAORDINARY

ആധികാരികമായി ്പസിദെപടുതുനത

PUBLISHED BY AUTHORITY

Regn.No. KERBIL/2012/45073

dated 05-09-2012 with RNI

Reg No.KL/TV(N)/634/2021-2023

വാല്ം 12

Vol. XII

തിരുവനനപുരം,

വ്ാഴം

Thiruvananthapuram,

Thursday

2023 ഡിസംബർ 28

28th December 2023

1199 ധനു 12

12th Dhanu 1199

1945 െപൗഷം 7

7th Pousha 1945

നമർ

No.

4206

S. R. O. No. 1394/2023

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

dated 2^nd 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),-

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.

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

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

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.

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, -

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

“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,-

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.

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.

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

vii.

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.

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

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

symbol 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 1^st February, 2023

and published as per S.R.O. No. 170/2023 in the Kerala Gazette Extraordinary No. 389, dated

2^nd 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 1^st February, 2023 and published as per S.R.O. No. 170/2023 in the

Kerala Gazette Extraordinary No. 389, dated 2^nd 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.

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

____________________________________________________________________________________________________________________________

PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES

AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2023