KGST NOTIFICATIONS

General Notifications	Jurisdication Notifications	Exemption Notifications
Reduction Notifications	Industrial Concession Notifications	Classification of Packing Material Notifications
Rule Amendment Notifications

   GENERAL NOTIFICATIONS

            S.R.O No.330/63. - In exercise of the powers conferred by Sub-section (3) of Section 1 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), the Government of Kerala hereby appoint the first day of April, 1963 as the date on which the said Act shall come into force. (Notification dated.29.3.1963 in K.G.No.69 Dated.30.3.1963)

Appellate Tribunal

            S.R.O No.339/63. - In exercise of the powers conferred by sub-section (1) of Section 4 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), the Government of Kerala hereby appoint the Appellate Tribunal Appointed by Government under Section 2A of the General Sales Tax Act, 1125 (Act XI of 1125) as the Appellate Tribunal to perform the functions assigned to them by or under the Kerala General Sales Tax Act, 1963 (Act 15 of 1963). This notification shall come into force with effect from 1^st April 1963 (Notn.dated.30.3.1963 in K.G.Ex.No.71 dated.31.3.1963).

Empowering officers of the sales tax dept. to demand permit/ accounts

            S.R.O No.344/63. - In exercise of the powers conferred by Sub-section (3) of Section 15 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), the Government of Kerala, hereby empower all the officers of the Sales Tax Department not lower in rank than [assessing authority] to demand the permit carried by a permit holder and also to demand all accounts maintained by the permit holder relating to all the transactions carried on by him under the permit. This notification shall come into force with effect from the 1^st day of April 1963 (Notn. Dated.30.3.1963 in K.G.Ex.No.71 dated.31.3.1963).

Deputy Commissioners to prefer petitions to the High Court

            S.R.O No 345/63: --In exercise of the powers conferred by Sub-section (1) of section 41 of the Kerala General Sales Tax Act, 1963(Act 15 of 1963) the Government of Kerala hereby empower the Deputy Commissioner of Agricultural Income Tax and Sales Tax having jurisdiction over the area concerned to prefer petition to the High Court against the orders passed by the Appellete Tribunal under Sub-section (4) or Sub-section (7) of section 39 of the said Act

This notification shall come into force with effect from the 1-4-1963 (Notification. dt.30.3.1963 in K.G.Ex.No.71 dt.31.3.1963).

Appeals under Section 39 (1)

            S.R.O No.346/63. - In exercise of the powers conferred by sub-section (1) of Section 39 of Kerala General Sales Tax Act, 1963 (Act 15 of 1963), the Government of Kerala hereby empower [the Inspecting Assistant Commissioner of Agricultural Income Tax and Sales Tax or Deputy Commissioner of Agricultural Income Tax and Sales Tax] having jurisdiction of the area concerned to prefer appeal before the Appellate Tribunal under the said Act against the order passed by the Appellate Assistant Commissioner under Sub-Section (3) of Section 33. This notification shall come into force with effect from 1^st April 1963. (Notn. Dated.30.3.1963 in K.G.Ex. No.71 dated.31.3.1963).

Notification to ignore fractions of amount

            S.R.O No.681/63. – In order to remove the difficulty and inconvenience that may arise in the calculation of sales tax in terms of the decimal system of coinage, the Government of Kerala in suppression of Notification No.H1 3341/58/RD, dated 29^th March 1958, published at page 1128 of page 1128 of Part 1 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), that, for the said purpose, dealers shall, when the tax calculated on the turnover of the goods sold or purchased results in decimal fractions of a naya paisa ignore fractions of less than half a naya paisa and treat half a naya paisa and above as one naya paisa. (Notification dated.8.8.1963 in K.G.No.34 dated.20.8.1963).

Railway stations, Steamer stations, Boat stations etc. notified

            S.R.O No.244/64. - Under sub-Section (1) of the section 30 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963) the Government of Kerala hereby notify the railway stations, steamer stations, railway out agencies and boat stations specified in the Schedule below for the purpose of the said section. The notification shall come into force on and with effect from 1-3-1966.

SCHEDULE 1

A .RAILWAY STATIONS

100. Parappanangadi

101. Vallikkunnu

102. Kadalundi

103. Feroke

104. Kallayi

105. Calicut

106. Vellayil H

107. West H

108. Elathur

109. Chemancheri

110. Quilandi

111. Vellarkad H

112. Tikkoti

113. Payoli

114. Iringal

115. Badagara

116. Nadapuram Road

117. Mukkalai H

118. Mahe

119. Jaganath Temple Gate

120. Tellicherry

121. Dharmadam

122. Etakkot

123. Chalai H

124. Cannanore South

125. Cannanore

126. Chirakkal

127. Vallappattanam

128. Pappinisseri

129. Kannapuram

130. Cherukunnu H

131. Pyangal

132. Elimala

133. Payannur

134. Trikaripur

135. Chandara

136. Cheruvattu

137. Nileshwar

138. Kanhangad

139. Pallikkara

140. Kotikulam

141. Kalanad H

142. Kasargod

143. Kudlu H

144. Kumbala

145. Uppala

146. Manjeshwar

147. Palghat

148. Pudunagaram

149. Vadekannikapuram H

150. Muthalamada

151. Kollengode

B. STEAMER STATIONS

C. RAILWAY OUT AGENCIES

D. BOAT STATIONS

(Notification dated 13-8-1964 in K.G.Ex. No.100 dated 13.8.1964).

Notification under Section 30(2)

 

            S.R.O.No 77/66.-Under Sub- section (1) of Section 30 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), the Government of Kerala, hereby notify in supersession of Notification II, published as SRO No.243/64, in the Kerala Gazette Extraordinary No.100 dated the 13^th August, 1964, the goods specified in the schedule below for the purpose of the said section.

            This notification shall come into force with effect on and from 1-3-1966.

THE SCHEDULE

(1 Rubber products other than rubber types, rubber tubes and rubber accessories of cycles, motor vehicles and animal drawn vehicles).

2. Foamed rubber sheets, cushions, pillows and other articles of foamed rubber.

3. Pepper

4. Dried Ginger

5. Lemongrass Oil

6. Arecanut

7. Rubber

8. Coconut and Copra

9. Timber

10. Coconut Oil

            Explanation.- The goods specified in the Schedule shall not include Luggage of person traveling by rail, steamer or boat and the household articles and other personnel effects which are not intended for sale but which are transported by rali, steamer or boat. (Notn. Dated.25-2-1966 in K.G.Ex.No.21 dated 25-2-66).


    S.R.O No.528/98:-In exercise of the powers conferred by sub-section (1) of section 4 of the Kerala Board of Revenue Abolition Act, 1996 (14 of 1997), the Government of Kerala hereby specify that the jurisdiction and powers vested in and duties performed by the Board of Revenue or any Member of the Board of Revenue under the Provisions of the Acts and Rules mentioned in the Schedule below shall be vested in, and performed of the Acts and Rules mentioned in the Schedule below shall be vested in, and performed by, the Commissioner of Commercial Taxes with effect from the first day of July, 1998.

THE SCHEDULE

	Name of Act/Rules	Sections  /Rules
(1)	The Kerala General Sales Tax Act, 1963	Section 2(v) Section 3(1), (1)A, (4) Section 16 (3), (4) Section 28(3) Section 28 (7b) Section 30C(6) Section 37(1), (2), (2A) Section 38(1), (3), (4) Section 39(8) Section 40(1), (4), (7) Section 45A(5), (6) Section 47(1) Section 54 (2)
(2)	The Kerala Tax on Luxuries Act, 1976	Section 2(c ) Section 3(3) Section 8(1) Section 12B (6), (7) Section 13(3) Section 13(7) (b) Section 14 Section 15(2)
(3)	The Kerala Money Lenders Act, 1958	Section 10A(3)
(4)	The Kerala Tax on Entry of goods into local Areas Act, 1994	Section 14(1), (5)
(5)	The Kerala General Sales tax Rules	Rule 5(6),  Rule 37D (2) Rule 41, Rule 60(4) Rule 66, Rule 69, Rule 70, Form 26A, 27
(6)	Agricultural Income Tax and Sales tax (Grant of Rewards) Rules, 1976	Rule 5.
(7)	The Kerala Tax on Entry of goods into Local Areas Rules, 1994	Rule 10(1), 21, 22

 

Explanatory Note

            (This does not from part of the notification but is intended to indicate its general purport)The Board of Revenue for the state of Kerala was constituted under the Kerala Board of Revenue for the state of Kerala was constituted under Kerala Board of Revenue Act, 1957 (Act 7 of 1957). The circumstances under which the Board of Revenue was constituted have since changed very much, and in the interest of the Administration of the State, as per the Board of Revenue will be abolished from the date notified by Government. Government have now decided the first day of July, 1998 as the date from which the Board of Abolition Act shall come into force. It is necessary to issue notifications for entrusting the powers now exercised and performed by the Board of Revenue under the various enactments to the Government and other appropriate authorities as may be specified by the Government. This notification is intended to achieve the above object.