Office Memorandum No. 1472/2026/IACD of the Industries and Commerce Department, Government of Kerala dated 7th May, 2026 on the running of a duty free shop [C18-AAT]
As at 7 September 2026. In force. No commencement recorded.
No. 1472/2026/IACD
GOVERNMENT OF KERALA
Industries and Commerce Department, Government of Kerala
Thiruvananthapuram, dated the 7th May, 2026
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 Industries and Commerce 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 GSTR-9 to the proper officer within fifteen days, accompanied by a fee of two thousand 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 proper officer 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 Industries and Commerce Department, Government of Kerala.
(Secretary to Government)
Made under
No enabling provision stated.
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