GST exemption extension under section 9(4) preserves temporary relief from tax liability beyond prior expiry. Exemption from payment of tax under section 9(4) of the KSGST Act, 2017 is extended by S. R. O. No. 558/2018 through an amendment substituting the original expiry date in G. O. (P) No. 69/2017/TAXES (S. R. O. No. 367/2017), effected under the powers of sub section (1) of Section 11 of the Kerala State Goods and Services Tax Act, 2017, to continue the exemption in the public interest.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption extension under section 9(4) preserves temporary relief from tax liability beyond prior expiry.
Exemption from payment of tax under section 9(4) of the KSGST Act, 2017 is extended by S. R. O. No. 558/2018 through an amendment substituting the original expiry date in G. O. (P) No. 69/2017/TAXES (S. R. O. No. 367/2017), effected under the powers of sub section (1) of Section 11 of the Kerala State Goods and Services Tax Act, 2017, to continue the exemption in the public interest.
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