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

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..... TAXES Dated, Thiruvananthapuram, 30 th 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 o .....

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..... (1) (2) (3) (4) (5) 1 0801 Cashew nuts, not shelled or peeled Agriculturist Any registered person 2 1404 90 10 Bidi wrapper leaves (tendu) Agriculturist Any regis .....

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..... ions 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) . (2) The rules f .....

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..... 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 t .....

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