In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Kerala Goods and Services Tax Rules, 2017 read with notification issued under G. O. (P) No. 161/2017/ TAXES, dated the 15th November, 2017 and published as S. R. O. No. 737/201 7 in the Kerala Gazette Extraordinary No. 2512 dated 15th November, 2017, the Government of Kerala hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export supplies for claiming refund, namely:-
Table
1
2
3
2. This notification shall be deemed to have come into force on the 18th day of October, 2017.
By order of the Governor,
Minhaj Alam,
Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
As per section 147 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government may notify certain supplies of goods as " deemed exports", where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India. Accordingly, the Government of Kerala had notified supply of goods under the specified description as deemed exports. Now, on the recommendation of the Goods and Services Tax Council, Government of Kerala have decided to notify evidences which are required to be produced by the supplier of the deemed export supplies for claiming refund.
The notification is intended to achieve the above object.