INDIA CODE

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Government Order No. 1239/2018/SWD of the Social Welfare Department, Government of Kerala dated 17th August, 2018 on the running of a duty free shop [N18-4CS]

As at 6 September 2026. In force. No commencement recorded.

Dates: made 17 August 2018; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Government Order No. 1239/2018/SWD of the Social Welfare Department, Government of Kerala dated 17th August, 2018 on the running of a duty free shop, Government Order No. 1239/2018/SWD, 17th August, 2018 [N18-4CS]. Machine: N18-4CS.

No. 1239/2018/SWD

GOVERNMENT OF KERALA

Social Welfare Department, Government of Kerala

Thiruvananthapuram, dated the 17th August, 2018

GOVERNMENT ORDER

Subject: The running of a duty free shop by duty free shop operators under the Kerala General Sales Tax Act, 1963, regarding.

1. In the circumstances reported by the Superintendent, the Government of Kerala, after careful examination, hereby orders that every duty free shop operator carrying on the running of a duty free shop shall furnish Form GST APL-01 to the Appellate Authority within sixty days.

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 GST APL-01 to the Appellate Authority within sixty 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 running of a duty free shop is undertaken, and the Appellate Authority shall dispose of it within sixty days of its receipt.

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

(Secretary to Government)

Made under

No enabling provision stated.

Acts on (0)

none

Acted on by (0)

none

Not held (0)

none

Government Order No. 1239/2018/SWD of the Social Welfare Department, Government of Kerala dated 17th August, 2018 on the running of a duty free shop [N18-4CS]