Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Kerala Amends Tax Notification for Cement Under Customs Tariff Act; Reverse Charge Applies to Unregistered Supplier Transactions.</h1> The Government of Kerala has amended the notification G.O.(P) No.59/2019/TAXES, dated 30th March 2019, as per S.R.O. No. 842/2019, effective from 1st October 2019. The amendment modifies the entry in the notification's table against serial number 2 to specify 'Cement falling in chapter heading 2523' under the Customs Tariff Act, 1975. This change involves registered persons paying tax on a reverse charge basis for supplies received from unregistered suppliers, as per the Kerala State Goods and Services Tax Act, 2017. The amendment follows recommendations from the Council.