Bare Act
The Kerala State Goods and Services Tax Act, 2017
Tax202429 sections
This Act levies Kerala State GST (SGST) on supplies of goods and services within Kerala, alongside Central GST. It covers the scope of supply, levy and collection, the composition scheme, input tax credit, registration, returns, payment, assessment and recovery. It has been amended several times to keep in line with changes to the Central GST law.
- 1. Short title and commencement
- 2. Amendment of section 2
- 3. Amendment of section 7
- 4. Amendment of section 9
- 5. Amendment of section 10
- 6. Amendment of section 12
- 7. Amendment of section 13
- 8. Amendment of section 16
- 10. Amendment of section 20
- 11. Amendment of section 22
- 14. Amendment of section 29
- 15. Amendment of section 34
- 16. Amendment of section 35
- 17. Amendment of section 39
- 18. Insertion of new section 43A
- 19. Amendment of section 48
- 20. Amendment of section 49
- 21. Insertion of new sections 49A and 49B
- 22. Amendment of section 52
- 23. Amendment of section 54
- 24. Amendment of section 79
- 25. Amendment of section 107
- 26. Amendment of section 112
- 27. Amendment of section 129
- 28. Amendment of section 143
- 29. Amendment in SCHEDULE I
- 30. Amendment in SCHEDULE II
- 31. Amendment in SCHEDULE III
- 32. Repeal and saving
PDF: pending for this language.