Notification of category of persons exempted from obtaining registration under the Kerala GST Ordinance, 2017

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Full Text of the Document

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.... exercise of the powers conferred by sub-section (2) of section 23 of the Kerala Goods and Services Tax Ordinance 2017 (11 of 2017) the Government of Kerala hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the toal tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section ....