Office Memorandum No. 3151/2026/LD of the Law Department, Government of Kerala dated 30th April, 2026 on the import of goods [C1N-N8Y]

As at 8 September 2026. In force. No commencement recorded.

Dates: made 30 April 2026; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 3151/2026/LD of the Law Department, Government of Kerala dated 30th April, 2026 on the import of goods, Office Memorandum No. 3151/2026/LD, 30th April, 2026 [C1N-N8Y]. Machine: C1N-N8Y.

No. 3151/2026/LD

GOVERNMENT OF KERALA

Law Department, Government of Kerala

Thiruvananthapuram, dated the 30th April, 2026

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 Law 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 Commissioner of Customs within fifteen days, accompanied by a fee of twenty-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 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 Law Department, Government of Kerala.

(Secretary to Government)

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