Restriction on Grant of Provisional Refund under Section 54 of the KGST Act, 2017 to Specified Registered Persons

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....O. No. 1106/2025 In exercise of the powers conferred by sub-section (6) of section 54 of the Kerala State Goods and Services Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby notifies the following category of registered persons who shall not be allowed refund  on provisional basis under the said Act, namely:- (a) Any person, who ....

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....rst Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975); (ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975), including the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification sh....