Kerala Goods and Services Tax (Second Amendment) Rules, 2026

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.... by section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes the following rules further to amend the Kerala Goods and Services Tax Rules, 2017, issued by notification under G.O.(P) No. 79/2017/TAXES. dated 30th June, 2017 and published as S.R.O. No. 377/2017 in the Kerala Gazette Extraordinary No. ....

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....n such goods, less the amount of tax as applicable, namely:- TABLE TABLE S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 2106 90 20 Pan masala 2. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 3. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes ....

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.... (b) "retail sale price" means the maximum price declared on goods at which such goods in packaged form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess by whatever name called; (c) where on the package of any specified goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale ....

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....rom the provisions of this rule only in respect of goods specified under rule 31D, on which the tax has been paid by the supplier on the basis of retail sale price:". By order of the Governor, K.R. JYOTHILAL, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government hav....