In exercise of the powers conferred by sub-section (3) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of State tax leviable under section 9 of the said Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table, namely:-
TABLE
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948);or
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any co-operative society established by or under any law; or
(d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Kerala Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons; or
(g) any casual taxable person.
Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to,-
(a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies,`
which has taken registration under the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.
(d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or
(g) any casual taxable person; located in the taxable territory.
(2) services specified below-
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers.
Provided that nothing contained in this entry shall apply where, - (i) the author has taken registration under the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), and filed a declaration, in the form at Annexure I, within the time limit prescribed therein, with the jurisdictional CGST or SGST commissioner, as the case may be, that he exercises the option to pay state tax on the service specified in column (2), under forward charge in accordance with subsection (1) of section 9 of the Kerala State Goods and Services Tax Act, under forward charge, and to comply with all the provisions of Kerala State Goods and Services Tax Act, 2017 (20 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both and that he shall not withdraw the said option within a period of 1 year from the date of exercising such option; (ii) the author makes a declaration, as prescribed in Annexure II on the invoice issued by him in Form GST Inv-I to the publisher.
((i) (a) a Department or Establishment of the Central Government or State Government or Union territory; or
(c) Governmental agencies;
which has taken registration under the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or
(ii) a registered person paying tax under section 10 of the said Act.
Explanation.- For purpose of this notification,-
(a) The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification.
(b) "Body Corporate" has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013.
(c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification.
(d) the words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, (Central Act 12 of 2017) the Integrated Goods and Services Tax Act, (Central Act 13 of 2017) Kerala Goods and Services Tax Ordinance shall have the same meanings as assigned to them in those Acts.
(e) A "Limited Liability Partnership" formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (Central Act 6 of 2009) shall also be considered as a partnership firm or a firm.
(f) "insurance agent" shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (Central Act 4 of 1938).
(g) "renting of immovable property" means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.
(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.
(i) The term "apartment" shall have the same meaning as assigned to it in clause (e) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2017).
(j) the term "promoter" shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2017).
(k) the term "project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP);
(l) "the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016).
(m) The term "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent of the total carpet area of all the apartments in the REP.
(n) "floor space index (FSI)" shall mean the ratio of a building's total floor area (gross floor area) to the size of the piece of land upon which it is built.
This notification shall come into force with effect from the 1st day of July 2017.
By order of Governor,
MINHAJ ALAM
Secretary to Government
Annexure I
FORM
(Declaration to be filed by an author for exercising the option to pay tax on the "supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher" under forward charge on or before 31.10.2019 for the option to be effective from 1.11.2019 or before the commencement of any Financial Year for the option to be effective from the commencement of that Financial Year.)
Reference No. ______________
Date ______________
To
________________
(To be addressed to the jurisdictional Commissioner)
1. Name of the author:
2. Address of the author:
3. GSTIN of the author:
Declaration
1 I have taken registration under the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), and I hereby exercise the option to pay state tax on the service specified against serial No. 9A in column (2) of the Table in the notification issued under G.O.(P) No. 74/2017/TAXES, dated 30th June, 2017 and published as S.R.O. No.372/2017 in the Kerala Gazette Extraordinary No.1362 dated 30th June, 2017, supplied by me, under forward charge in accordance with section 9 (1) of Kerala State Goods and Services Tax Act, and to comply with all the provisions of Kerala State Goods and Services Tax Act, 2017 (20 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both;
2 I understand that this option, once exercised, shall not be allowed to be changed within a period of 1 year from the date of exercising the option and shall be valid, at least, till the end of Financial Year following the year in which it is made.
Annexure II
(Declaration to be made in the invoice by the author exercising the option to pay tax on the "supply of service by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher" under forward charge.)
I have exercised the option to pay state tax on the service specified against serial No. 9A in column (2) of the Table in the notification issued under G.O.(P) No. 74/2017/TAXES, dated 30th June, 2017 and published as S.R.O. No.372/2017 in the Kerala Gazette Extraordinary No.1362 dated 30th June, 2017 under forward charge.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
As per sub-section (3) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017, the Government may, on the recommendations of the Council by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Ordinance shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
Accordingly, the Government have decided to notify the categories of supply of goods or services on which the tax shall be paid on reverse charge basis.
The notification is intended to achieve the above object.