Government Order No. 4084/2018/CTD of the Commercial Taxes Department, Government of Kerala dated 12th March, 2018 on the business of a customs broker [N18-3KY]
As at 7 September 2026. In force. No commencement recorded.
No. 4084/2018/CTD
GOVERNMENT OF KERALA
Commercial Taxes Department, Government of Kerala
Thiruvananthapuram, dated the 12th March, 2018
GOVERNMENT ORDER
Subject: The business of a customs broker by customs brokers under the Kerala General Sales Tax Act, 1963, regarding.
1. In the circumstances reported by the Examiner, the Government of Kerala, after careful examination, hereby orders that every customs broker carrying on the business of a customs broker shall furnish Form GSTR-9 to the Authority for Advance Ruling within one hundred and eighty days.
2. The matter has been examined. Every customs broker carrying on the business of a customs broker shall make an application in Form GSTR-9 to the Authority for Advance Ruling within one hundred and eighty days, accompanied by a fee of two hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the business of a customs broker is undertaken, and the Authority for Advance Ruling shall dispose of it within one hundred and eighty days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Commercial Taxes Department, Government of Kerala.
(Secretary to Government)
Made under
No enabling provision stated.
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