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
\nTaxes (B) Department
\nNOTIFICATION
\nG.O.(P) No.65\/ 2017\/TAXES
\nDated, Thiruvananthapuram, 30th June, 2017
\n…….Mithunam, 1192
\n…..Ashadha, 1939
\nS.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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d or peeled = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s does not form part of the notification, but is intended to indicate its general purport.) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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, 2017G.O. (P) No. 65\/2017\/TAXES Dated:- 30-6-2017 Kerala SGSTGST – StatesKerala SGSTKerala SGSTGOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.65\/ 2017\/TAXES Dated, Thiruvananthapuram, … Continue reading “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”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6216","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6216"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6216\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nAgriculturist
\nAny registered person
\n2
\n1404 90 10
\nBidi wrapper leaves (tendu)
\nAgriculturist
\nAny registered person
\n3
\n2401
\nTobacco leaves
\nAgriculturist
\nAny registered person
\n4
\n5004 to 5006
\nSilk yarn
\nAny person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn
\nAny registered person
\n5
\n–
\nSupply of lottery.
\nState Government, Union Territory or any local authority
\nLottery distributor or selling agent.
\nExplanation.- 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, <\/p>\n
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\nAs 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.
\nAccordingly, 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.
\nThis notification is intended to achieve the above object.
No<\/p>\n
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