Section 173 in The Kerala State Goods and Services Tax Act, 2017
173. Amendment of certain Acts.
- Save as otherwise provided in this Act, on and from the date of commencement of this Act,-(i)in the Kerala Surcharge on Taxes Act, 1957 (11 of 1957), sub-sections (IA) and (IAA) of section 3 shall be omitted;(ii)in the Kerala Finance Act, 2011 (16 of 2011), section 10 shall be omitted;(iii)in the Kerala Finance Act, 2013 (29 of 2013), section 11 shall be omitted;(iv)in the Kerala General Sales Tax Act, 1963 (15 of 1963), in the schedule, under the heading "Goods in respect of which tax is leviable under section 5", against serial number 1,-(a)under the sub-heading -Description of Goods- for sub-entry (iii), the following sub-entry shall be substituted, namely:-"(iii) Motor Spirit (commonly known as petrol)";(b)sub-entry (iv) and the entries against it shall be omitted;(c)serial number 3 and entries against it shall be omitted;(v)In the Kerala Value Added Tax Act, 2003 (30 of 2004), in the FOURTH SCHEDULE, under the heading "Goods which are outside VAT" under sub-section (1) of section 6,-(a)against serial number 1,-(i)for sub-entry (iii), the following sub-entry shall be substituted, namely:-"(iii) Motor Spirit (commonly known as petrol)";(ii)sub-entry (iv) shall be omitted;(b)serial number 3, and the entries against it shall be omitted;(vi)in the Kerala Panchayat Raj Act, 1994 (13 of 1994) section 209 shall be omitted;(vii)in the Kerala Municipality Act, 1994 (20 of 1994) section 271 shall be omitted.
