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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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....ES 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 of which is specif....

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....tered person 2 1404 90 10 Bidi wrapper leaves (tendu) Agriculturist Any registered person 3 2401 Tobacco leaves Agriculturist Any registered person 4 5004 to 5006 Silk yarn Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn Any registered person 5 - Supply of lottery. State Government, Union Terr....

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....er Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. This notification shall come into force with effect from the 1st day of July, 2017. By order of Governor, MINHAJ ALAM, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its gen....