Office Memorandum No. 4504/2018/CTD of the Commercial Taxes Department, Government of Kerala dated 4th March, 2018 on the treatment or processing of goods belonging to another person [C19-BSN]

No. 4504/2018/CTD

GOVERNMENT OF KERALA

Commercial Taxes Department, Government of Kerala

Thiruvananthapuram, dated the 4th March, 2018

OFFICE MEMORANDUM

Subject: The treatment or processing of goods belonging to another person by job workers under the Kerala General Sales Tax Act, 1963, regarding.

1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Kerala on the manner in which the treatment or processing of goods belonging to another person by job workers is to be regulated under the Kerala General Sales Tax Act, 1963.

2. The matter has been examined. Every job worker carrying on the treatment or processing of goods belonging to another person shall make an application in Form GST DRC-03 to the Authority for Advance Ruling within sixty 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 treatment or processing of goods belonging to another person is undertaken, and the Authority for Advance Ruling shall dispose of it within sixty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Commercial Taxes Department, Government of Kerala.

(Secretary to Government)