section 11
Amendment of section 22
The Kerala State Goods and Services Tax Act, 2017Tax202429 sections
Statutory text
In section 22 of the principal Act,—
- (a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:— “ Provided further that the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred " Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State.";
- (b) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:— " Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.".
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