Standing Order No. 2457/2025 of the General Administration Department, Government of Kerala dated 13th March, 2025 on the business of a customs broker [C16-69P]

Standing Order No. 2457/2025

GOVERNMENT OF KERALA

General Administration Department, Government of Kerala

Thiruvananthapuram, dated the 13th March, 2025

STANDING ORDER

To

All Deputy Commissioners,

Subject: The business of a customs broker by customs brokers under the Kerala General Sales Tax Act, 1963, regarding.

In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the General Administration Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the business of a customs broker by customs brokers.

2. The matter has been examined. Every customs broker carrying on the business of a customs broker shall make an application in Form GST DRC-03 to the Appellate Authority within thirty days, accompanied by a fee of two hundred rupees.

3. The Deputy Commissioner shall ensure that goods is dealt with as directed above, and shall report compliance to the Appellate Authority within thirty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the General Administration Department, Government of Kerala.

(Secretary to Government)