Office Memorandum No. 222/2008/GAD of the General Administration Department, Government of Kerala dated 13th October, 2008 on the running of a duty free shop [C14-RVG]
As at 6 September 2026. In force. No commencement recorded.
No. 222/2008/GAD
GOVERNMENT OF KERALA
General Administration Department, Government of Kerala
Thiruvananthapuram, dated the 13th October, 2008
OFFICE MEMORANDUM
Subject: The running of a duty free shop by duty free shop operators under the Kerala General Sales Tax Act, 1963, regarding.
1. The undersigned is directed to say that references have been received in the General Administration Department, Government of Kerala on the manner in which the running of a duty free shop by duty free shop operators is to be regulated under the Kerala General Sales Tax Act, 1963.
2. The matter has been examined. Every duty free shop operator carrying on the running of a duty free shop shall make an application in Form GST EWB-01 to the Joint Commissioner within fifteen days, accompanied by a fee of one hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the running of a duty free shop is undertaken, and the Joint Commissioner shall dispose of it within fifteen days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the General Administration Department, Government of Kerala.
(Secretary to Government)
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