
 State of Kerala - Act
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 THE KERALA GENERAL SALES TAX (AMENDMENT)  ACT, 2021
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 KERALA
   
 India
 
 THE KERALA GENERAL SALES TAX (AMENDMENT)  ACT, 2021
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 Act 38 of 2021
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* Published in Kerala Gazette 3366 on 17 November 2021
* Commenced on 17 November 2021
 ACT 38 OF 2021
 
 THE KERALA GENERAL SALES TAX (AMENDMENT)  ACT, 2021
 
 An Act further to amend the Kerala General Sales Tax Act, 1963.
 
 Preamble.—WHEREAS, it is expedient further to amend the Kerala General Sales Tax
 
 Act, 1963 (
 15 of 1963 
 ) for the purposes hereinafter appearing;
 
 BE it enacted in the Seventy-second Year of the Republic of India as follows:—
 
### 1. Short title and commencement.—(1)  This Act may be called the Kerala General Sales
 Tax (Amendment)  Act, 2021.
 
(2) It shall be deemed to have come into force on the 16th day of May, 2020.
 
### 2. Amendment of the Schedule.—In the Kerala General Sales Tax Act,1963 (15 of 1963)
 (hereinafter referred to as the principal Act), in the SCHEDULE, in serial number 2, under the
 
 heading 'Foreign Liquor', for the entries “27, 80, 102, 72, 212, 202” against sub-entries (i) , (ii),
 
(iii) , (iv) and sub-items (a) and (b) of sub-entry (v), the entries “37, 115, 112, 82, 247, 237”
 
 shall, respectively, be substituted.
 
### 3. Repeal and saving.—(1)  The Kerala General Sales Tax (Amendment) Ordinance, 2021
 (105 of 2021) is hereby repealed.
 
(2) Notwithstanding such repeal, anything done or deemed to have been done or
 
 any action taken or deemed to have been taken under the principal Act as amended by the said
 
 Ordinance shall be deemed to have been done or taken under the principal Act as amended by
 
 this Act.
 
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 PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES
 
 AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2021
 

