Kerala GST Update: Sub-sections 25(6B) and 25(6C) Exemptions for Non-Citizens, Government Bodies, and More Effective Feb 2021.

The Government of Kerala, under the Kerala State Goods and Services Tax Act, 2017, has issued a notification superseding the previous notification dated 14th May 2020. Effective from 23rd February 2021, this notification clarifies that the provisions of sub-sections (6B) and (6C) of section 25 do not apply to certain entities, including non-citizens of India, government departments, local authorities, statutory bodies, public sector undertakings, and those applying for registration under sub-section (9) of section 25. This decision follows recommendations from the Goods and Services Tax Council.

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