Section 1(3)(b) in The Kerala State Goods and Services Tax Act, 2017
(b)sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of this Act shall be deemed to have come into force on the 1st day of July, 2017;