Amendment of section 2

In section 2 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the principal Act),--

1. (a) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" shall be substituted;
2. (b) in clause (16), for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs" shall be substituted;
3. (c) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:— "(h) activities of a race club including by way of totalisator or license to book maker or activities of a licensed book maker in such club and":
4. (d) clause (18) shall be omitted;
5. (e) in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted:
6. (f) in clause (69), in sub-clause (f), after the word and figures "article 371", the words, figures and letter "and article 371J" shall be inserted;
7. (g) in clause (102), the following Explanation shall be inserted, namely:— "Explanation:—For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities;";