Section 9, Kerala General Sales Tax Act, 1963 [S2G-6X4]
As at 7 September 2026. In force from 6 August 1963.
9. Power to issue directions.—(1) The Board may, by order in writing, direct any exporter to take such measures in relation to the export of goods as may be specified in the order, and such person shall comply with the direction within the period specified therein. (2) An order under sub-section (1) shall state the reasons on which it is made and shall be served on the person to whom it is addressed in such manner as may be prescribed.
Defined terms in this text (3)
Board: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
goods: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
prescribed: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (25)
Standing Order No. 4626/2007 of the Finance Department, Government of Kerala dated 2nd December, 2007 on the import of goods [C1E-8HM], 2 December 2007, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Finance Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 3759/2006 of the Commercial Taxes Department, Government of Kerala dated 2nd September, 2006 on the supply of goods or services [C12-Q63], 2 September 2006, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 2680/2011 of the Industries and Commerce Department, Government of Kerala dated 22nd July, 2011 on the keeping of a bonded warehouse [C13-2E5], 22 July 2011, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Industries and Commerce Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Notification No. 2965/2013 of the Commercial Taxes Department, Government of Kerala dated 3rd December, 2013 under section 9 [N13-RRS], 3 December 2013, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Government of Kerala hereby directs that the powers exercisable by it under section 9 shall, subject to its control, also be exercisable by the proper officer"
Standing Order No. 1610/2011 of the Food and Civil Supplies Department, Government of Kerala dated 6th April, 2011 on the supply of goods or services [C11-3EH], 6 April 2011, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Food and Civil Supplies Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 3902/2006 of the Commercial Taxes Department, Government of Kerala dated 9th December, 2006 on the export of goods [C10-R5C], 9 December 2006, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 2131/2021 of the Commercial Taxes Department, Government of Kerala dated 17th November, 2021 on the distribution of input tax credit [C17-S8F], 17 November 2021, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 2457/2025 of the General Administration Department, Government of Kerala dated 13th March, 2025 on the business of a customs broker [C16-69P], 13 March 2025, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the General Administration Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 421/2011 of the Commercial Taxes Department, Government of Kerala dated 21st March, 2011 on the operation of an electronic commerce platform [C14-Z9D], 21 March 2011, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 4406/2012 of the Finance Department, Government of Kerala dated 28th February, 2012 on the making of taxable supplies [C15-21E], 28 February 2012, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Finance Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 4053/2018 of the Commercial Taxes Department, Government of Kerala dated 20th July, 2018 on the operation of an electronic commerce platform [C1B-AGK], 20 July 2018, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
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], 9 November 2009, in force. 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:"
Standing Order No. 240/2008 of the Women and Child Development Department, Government of Kerala dated 8th August, 2008 on the running of a duty free shop [C1A-GJR], 8 August 2008, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Women and Child Development Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 3550/2026 of the Industries and Commerce Department, Government of Kerala dated 2nd April, 2026 on the operation of a container freight station [C1A-7Q4], 2 April 2026, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Industries and Commerce Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 4261/2024 of the Commercial Taxes Department, Government of Kerala dated 17th September, 2024 on the manufacture of goods [C19-ZZ3], 17 September 2024, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 1286/2022 of the Commercial Taxes Department, Government of Kerala dated 27th February, 2022 on the business of a customs broker [C1F-DH8], 27 February 2022, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 4026/2007 of the Commercial Taxes Department, Government of Kerala dated 1st July, 2007 on the clearance of goods by courier [C1C-9YY], 1 July 2007, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 2692/2021 of the Housing Department, Government of Kerala dated 1st November, 2021 on the practice as a goods and services tax practitioner [C1D-GBJ], 1 November 2021, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Housing Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 1596/2026 of the Commercial Taxes Department, Government of Kerala dated 9th April, 2026 on the practice as a goods and services tax practitioner [C1H-TS5], 9 April 2026, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 1294/2009 of the Ports Department, Government of Kerala dated 9th September, 2009 on the keeping of a bonded warehouse [C1G-9SB], 9 September 2009, in force. 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:"
Standing Order No. 1724/2015 of the Commercial Taxes Department, Government of Kerala dated 7th January, 2015 on the operation of an electronic commerce platform [C1P-EB3], 7 January 2015, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 305/2010 of the Women and Child Development Department, Government of Kerala dated 26th October, 2010 on the transport of goods [C1P-3DY], 26 October 2010, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Women and Child Development Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 584/2007 of the Home Department, Government of Kerala dated 23rd July, 2007 on the supply of goods or services [C1J-0ST], 23 July 2007, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Home Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 1271/2009 of the Commercial Taxes Department, Government of Kerala dated 9th April, 2009 on the practice as a goods and services tax practitioner [C1J-4TC], 9 April 2009, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
Standing Order No. 1196/2025 of the Commercial Taxes Department, Government of Kerala dated 24th August, 2025 on the business of a customs broker [C1N-GZ1], 24 August 2025, in force. Recital: "In exercise of the powers conferred by section 9 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963), the Commercial Taxes Department, Government of Kerala hereby issues the following Standing Order for the guidance of all officers subordinate to it:"
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