Notification of goods in respect of which the state tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods under the Kerala GST Ordinance, 2017
G.O. (P) No. 65/2017/TAXES Dated:- 30-6-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O.(P) No.65/ 2017/TAXES
Dated, Thiruvananthapuram, 30th June, 2017
…….Mithunam, 1192
…..Ashadha, 1939
S.R.O.No…………/2017.- In exercise of the powers conferred by sub-section (3) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, hereby specifies the supply of goods, the description
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d or peeled
Agriculturist
Any registered person
2
1404 90 10
Bidi wrapper leaves (tendu)
Agriculturist
Any registered person
3
2401
Tobacco leaves
Agriculturist
Any registered person
4
5004 to 5006
Silk yarn
Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn
Any registered person
5
–
Supply of lottery.
State Government, Union Territory or any local authority
Lottery distributor or selling agent.
Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act,
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s does not form part of the notification, but is intended to indicate its general purport.)
As per sub-section (3) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government may, on the recommendations of the Council by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both.
Accordingly, Government of Kerala on the recommendations of the Council, has decided to specify the supply of goods in respect of which the state tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods.
This notification is intended to achieve the above object.
No
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