Kerala Goods and Services Tax (Eighth Amendment) Rules, 2018 - S. R. O. No. 938/2018 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G. O. (P) No. 211/2018/TAXES Dated, Thiruvananthapuram, 28th December, 2018 S. R. O. No. 938/2018 - In exercise of the powers conferred by section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala hereby make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017, by notification issued under G. O. (P) No. 79/2017/TAXES dated 30th June, and published as S. R. O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:- Rules 1. Short title and commencement.- (1) These rules may be called the Kerala Goods and Services Tax (Eighth Amendment) Rules, 2018. (2) They shall be deemed to have come into force on the 9th day of October, 2018. 2. In the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),- (i) in rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely:- (4B) Where the person claiming refund of unutilized input tax credit on account of zero rated supplies without payment of tax has- (a) received supplies on which the supplier has availed the benefit of the notification issued under G. O. (P) No. 164/2017/TAXES dated 15th November, 2017 and published as S. R. O. No. 740/2017 in the Kerala Gazette Extraordinary No. 2515 dated 15th November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G. S. R. 1321(E), dated the 23rd October, 2017; or (b) availed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G. S. R. 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G. S. R. 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. . 3. In the said rules, in rule 96 , for sub-rule (10), the following sub-rule shall be substituted, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have (a) received supplies on which the benefit of the notification issued under G. O. (P) No. 161/2017/TAXES dated 15th November, 2017 and published as S. R. O. No. 737/2017 in the Kerala Gazette Extraordinary No. 2512 dated 15th November, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification issued under G. O. (P) No. 164/2017/ TAXES dated 15 th November, 2017 and published as S. R. O. No. 740/2017 in the Kerala Gazette Extraordinary No. 2515 dated 15th November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G. S. R. 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G. S. R. 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G. S. R. 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme. . By order of the Governor, Venugopal, P., Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government have framed the Kerala Goods and Services Tax Rules, 2017 by notification issued under G. O. (P) No. 79/2017/TAXES dated 30th June, 2017 and published as S. R. O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017 for carrying out the purposes of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017). Now, Government have decided to amend the said rules for incorporating the recommendations of the Goods and Services Tax Council. The notification is intended to achieve the above object.