Office Memorandum No. 3830/2011/ED of the Excise Department, Government of Kerala dated 21st April, 2011 on the import of goods [C16-W8K]
As at 7 September 2026. In force. No commencement recorded.
No. 3830/2011/ED
GOVERNMENT OF KERALA
Excise Department, Government of Kerala
Thiruvananthapuram, dated the 21st April, 2011
OFFICE MEMORANDUM
Subject: The import of goods by importers under the Kerala General Sales Tax Act, 1963, regarding.
1. The undersigned is directed to say that references have been received in the Excise Department, Government of Kerala on the manner in which the import of goods by importers is to be regulated under the Kerala General Sales Tax Act, 1963.
2. The matter has been examined. Every importer carrying on the import of goods shall make an application in Form GST REG-01 to the Authority for Advance Ruling within one hundred and eighty days, accompanied by a fee of five thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the import of goods is undertaken, and the Authority for Advance Ruling shall dispose of it within one hundred and eighty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Excise Department, Government of Kerala.
(Secretary to Government)
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