Exempt all taxpayers from payment of tax on advances received in case of supply of goods

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification issued under G. O. (P) No. 159/2017/TAXES, dated the 15th November, 2017 and published as S. R. O. No. 735/2017 in the Kerala Gazette, Extraordinary No. 2510 dated 15th November, 2017, except as re....