Standing Order No. 2957/2009 of the Ports Department, Government of Kerala dated 9th November, 2009 on the running of a duty free shop [C1A-KCD]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 9 November 2009; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Kerala [IN-KL]. Made by the Ports Department, Government of Kerala.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 2957/2009 of the Ports Department, Government of Kerala dated 9th November, 2009 on the running of a duty free shop, Standing Order No. 2957/2009, 9th November, 2009 [C1A-KCD]. Machine: C1A-KCD.

Standing Order No. 2957/2009

GOVERNMENT OF KERALA

Ports Department, Government of Kerala

Thiruvananthapuram, dated the 9th November, 2009

STANDING ORDER

All Deputy Commissioners,

Subject: The running of a duty free shop by duty free shop operators 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 Ports 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 running of a duty free shop by duty free shop operators.

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-3B to the Joint Commissioner within fifteen days, accompanied by a fee of five thousand rupees.

3. The Deputy Commissioner shall ensure that invoice is dealt with as directed above, and shall report compliance to the Joint Commissioner within fifteen days.

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

(Secretary to Government)

Made under

Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Ports Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963) [S2G-6X4]. Vires verified.

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