Office Memorandum No. 1593/2024/PD of the Ports Department, Government of Kerala dated 14th October, 2024 on the supply of goods or services [C1A-06Z]
As at 7 September 2026. In force. No commencement recorded.
No. 1593/2024/PD
GOVERNMENT OF KERALA
Ports Department, Government of Kerala
Thiruvananthapuram, dated the 14th October, 2024
OFFICE MEMORANDUM
Subject: The supply of goods or services by registered persons under the Kerala General Sales Tax Act, 1963, regarding.
1. The undersigned is directed to say that references have been received in the Ports Department, Government of Kerala on the manner in which the supply of goods or services by registered persons is to be regulated under the Kerala General Sales Tax Act, 1963.
2. The matter has been examined. Every registered person carrying on the supply of goods or services shall make an application in Form GST EWB-01 to the Commissioner of Customs 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 supply of goods or services is undertaken, and the Commissioner of Customs 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 Ports Department, Government of Kerala.
(Secretary to Government)
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