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

GST – States – G.O. (P) No. 65/2017/TAXES – Dated:- 30-6-2017 – 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 of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as

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w 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, 1998 (Central Act 17 of 1998). Explanation. – (1) In this Table, tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975)

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