GST – States – 23/2017-State Tax – Dated:- 31-1-2018 – STATE GOODS AND SERVICES TAXES DEPARTMENT Notification No. 23/2017-State Tax No. C1-24614/2016. Thiruvananthapuram, 31st January 2018. In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter in this notification referred to as the Act) and in supercession of notification No. 17/2017-State Tax dated the 23rd November, 2017, published in the Kerala Gazette No. 48, Volume VI, dated the 5th December, 2017, Part IV, except as respects things done or omitted to be done before such supercession, the Commissioner, on the recommendations of the Council, hereby extend
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