Exempt all taxpayers from payment of tax on advances received in case of supply of goods

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..... tion 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification issued under G. O. (P) No. 159/2017/TAXES, dated the 15th November, 2017 and published as S. R. O. No. 735/2017 in the Kerala Gazette, Extraordinary No. 2510 dated 15th November, 2017, except as respects things done or omit .....

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..... on the 15th day of November, 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.) On the recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to exempt all taxpayers excluding those paying tax under section 10 of the Act, fr .....

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