Servants of Knowledge
Kerala Gazette · Government of Kerala

The Kerala Value Added Tax (Amendment) Ordinance, 2014 (Ordinance No. 21 of 2014)—Kannada

Published 13 October 2015

Department
Law (Legislation-A) Department
Part
PART - I Notification and Orders issued by the Government
Identifier
in.gazette.kerala_new.2015-10-13.part_1_Ordinance21
Languages
English, Malayalam
Published at
Original source ↗

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Kerala Gazette No. 40 dated 13th October 2015.

PART I

Section iii

OÊfi¡⁄◊⁄ —⁄¡⁄O¤¡⁄

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´⁄M. 19300/≈ÊVÈ. G2/2014/O¤´⁄‡´⁄fl. ~¡⁄fl"⁄´⁄M}⁄Æ⁄'¥¡⁄M,

2014 —ÊÆÊoM∂¡È 3,

1190 "M'⁄ 18/

1936 ∫¤•⁄✓Æ⁄•⁄⁄ 12.

2014 —ÊÆÊoM∂¡È 3´Êfi ¶´¤MO⁄•⁄M•⁄fl OÊfi¡⁄◊⁄ ¡¤d¿Æ¤ƒ¡⁄fl Æ⁄✓S¤¿Ø"•⁄M}⁄'⁄ C OÊ◊⁄W´⁄ @®¤¿•ÊfiÀ⁄"⁄´⁄fl≠ —¤"⁄%d¨O⁄¡⁄ ~◊⁄fl"⁄ÿOÊV¤W C "⁄fl‡ƒO⁄ Æ⁄✓O⁄n—⁄≈¤V⁄fl"⁄'¥•⁄fl.

¡¤d¿Æ¤ƒ¡⁄ Ae¤kÆ⁄✓O¤¡⁄,

". ¡⁄"⁄fl{, …ÀÊfiŒ⁄ O¤æ⁄fl%•⁄Ã% (O¤´⁄‡´⁄fl).

2

2014´Êfi 21´Êfi ´⁄M∂✓ @®¤¿•ÊfiÀ⁄

2014¡⁄ OÊfi¡⁄◊⁄ "⁄·Ëƒ¿"⁄©%}⁄ }ʬVÊ (~•⁄fl߯⁄t) @®¤¿•ÊfiÀ⁄

∫¤¡⁄}⁄ V⁄y¡¤d¿•⁄ @¡⁄fl"⁄}ÊΕ⁄´Êfi "⁄Œ⁄%•⁄Δ" OÊfi¡⁄◊⁄ ¡¤d¿Æ¤ƒ¬M•⁄ Æ⁄✓S¤¿Ø—⁄ƒ∞no}⁄fl. 2003¡⁄, OÊfi¡⁄◊⁄ "⁄·Ëƒ¿"⁄©%}⁄ }ʬVÊ @©¨æ⁄fl"⁄fl"⁄´⁄fl≠ "⁄fl}⁄°Œ⁄flo ~•⁄fl߯⁄t"⁄·¤s⁄fl"⁄'¥•⁄PQ¡⁄fl"⁄

JM•⁄fl

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ØfiqOÊ.—2003¡⁄, OÊfi¡⁄◊⁄ "⁄·Ëƒ¿"⁄©%}⁄ }ʬVÊ @©¨æ⁄fl"⁄fl"⁄´⁄fl≠ C OÊ◊⁄W´⁄ @V⁄}⁄¿V⁄ÿV¤W "⁄fl}⁄°Œ⁄flo ~•⁄fl߯⁄t"⁄·¤s⁄fl"⁄'¥•⁄fl æ⁄flflO⁄°"¤W¡⁄fl"⁄'¥•⁄¬M•⁄ƒ‡;

OÊfi¡⁄◊⁄ ¡¤d¿ …®¤´⁄—⁄∫Êæ⁄flfl @©"ÊfiÀ⁄´⁄•⁄Δ"ƒ"•⁄fl•⁄¬M•⁄ "⁄fl}⁄fl° }¤´⁄fl }⁄fl}⁄fl%O⁄✓"⁄fl OÊÁVʇ◊⁄Ÿƒfl @V⁄}⁄¿"¤V⁄fl"⁄ —⁄¨≠"ÊfiÀ⁄"⁄'¥ @"°}⁄ •⁄Δ"•ÊæÊflM•⁄fl OÊfi¡⁄◊⁄ ¡¤d¿Æ¤ƒ¬VÊ "⁄fl´⁄"⁄¬OÊæ⁄·¤•⁄fl•⁄¬M•⁄ƒ‡;

CV⁄, A•⁄fl•⁄¬M•⁄, ∫¤¡⁄}⁄ —⁄M…®¤´⁄•⁄ 213´Êfi @´⁄fl^Êcfi•⁄•⁄ RMs⁄ (1)¡⁄ Æ⁄✓O¤¡⁄ ¨fis⁄ƒ∞lo @©O¤¡⁄V⁄◊⁄´⁄fl≠ …¨æÊ‡fiW", OÊfi¡⁄◊⁄ ¡¤d¿Æ¤ƒ¡⁄fl C OÊ◊⁄W´⁄ @®¤¿•ÊfiÀ⁄"⁄´⁄fl≠ Æ⁄✓S¤¿Ø—⁄ƒfl B_c—⁄fl"⁄¡⁄fl:—

1. —⁄y| 'Ê—⁄¡⁄fl "⁄fl}⁄fl° Ƥ✓¡⁄M∫⁄.—(1) C @®¤¿•ÊfiÀ⁄"⁄´⁄fl≠ 2014¡⁄, OÊfi¡⁄◊⁄ "⁄·Ëƒ¿"⁄©%}⁄ }ʬVÊ (~•⁄fl߯⁄t) @®¤¿•ÊfiÀ⁄"ÊM•⁄fl O⁄¡Êæ⁄fl∂'⁄fl•⁄fl.

(2) B•⁄fl O⁄‡s⁄≈Êfi e¤¬VÊ ∂¡⁄fl"⁄'¥•¤W•Ê.

2. 2004¡⁄ 30´Êfi @©¨æ⁄fl"⁄fl"⁄´⁄fl≠ }¤}¤QΔO⁄"¤W ~•⁄fl߯⁄t"⁄·¤s⁄∑ÊfiOÊM•⁄fl.— C @®¤¿•ÊfiÀ⁄"⁄'¥ e¤¬æ⁄flΔ"¡⁄fl"⁄ O¤≈¤"⁄©æ⁄flΔ", 2003¡⁄ OÊfi¡⁄◊⁄ "⁄·Ëƒ¿"⁄©%}⁄ }ʬVÊ @©¨æ⁄fl"⁄fl (2004¡⁄ 30)"⁄'¥ (B´⁄fl≠ "⁄flflM•Ê Æ⁄✓®¤´⁄ @©¨æ⁄fl"⁄fl"ÊM•⁄fl D≈Ê"fiT—⁄ƒ∞s⁄fl"⁄'¥•⁄fl) …∫¤V⁄ (3)¡⁄Δ" ¨¶%Œ⁄oÆ⁄t"•⁄ ~•⁄fl߯⁄tV⁄ÿVÊ …®Êfiæ⁄fl"¤W Æ⁄¬z¤"⁄flO¤¬æ⁄·¤V⁄}⁄O⁄Q•⁄flß.

12 3

3. 8´Êfi …∫¤V⁄•⁄ ~•⁄fl߯⁄t.—Æ⁄✓®¤´⁄ @©¨æ⁄fl"⁄fl•⁄ 8´Êfi …∫¤V⁄•⁄ (G) RMs⁄•⁄Δ",—

(G) (i)´Êfi DÆ⁄-…∫¤V⁄•⁄Δ",—

(i) "6´Êfi …∫¤V⁄•⁄ (2)´Êfi DÆ⁄-…∫¤V⁄ Æ⁄✓O¤¡⁄•⁄ }ʬVÊæÊ‡M¶VÊ Jlflo O⁄¡¤¡⁄fl "ʇ}⁄°•⁄ A¡⁄fl ÀÊfiO⁄s¤•⁄M}Ê", GM∂ Æ⁄•⁄V⁄ÿVÊ ∂•⁄ƒfl "Jlflo O⁄¡¤¡⁄fl "ʇ}⁄°•⁄ H◊⁄fl ÀÊfiO⁄s¤•⁄M}Ê" GM∂ Æ⁄•⁄V⁄◊⁄´⁄fl≠ —Êfi¬—⁄}⁄O⁄Q•⁄flß;

(ii) Œ⁄¡⁄~°´⁄Δ", "6´Êfi …∫¤V⁄•⁄ (2)´Êfi DÆ⁄-…∫¤V⁄ Æ⁄✓O¤¡⁄•⁄ }ʬVÊæÊ‡M¶VÊ Jlflo O⁄¡¤¡⁄fl "ʇ}⁄°•⁄ ´¤ƒflQ ÀÊfiO⁄s¤•⁄M}Ê", GM∂ Æ⁄•⁄V⁄ÿVÊ ∂•⁄ƒfl "Jlflo O⁄¡¤¡⁄fl "ʇ}⁄°•⁄ I•⁄fl ÀÊfiO⁄s¤•⁄M}Ê" GM∂ Æ⁄•⁄V⁄◊⁄´⁄fl≠ —Êfi¬—⁄}⁄O⁄Q•⁄flß;

(∏) (ii)´Êfi DÆ⁄-…∫¤V⁄•⁄Δ",—

"(i) "6´Êfi …∫¤V⁄•⁄ (2)´Êfi DÆ⁄-…∫¤V⁄ Æ⁄✓O¤¡⁄•⁄ }ʬVÊæÊ‡M¶VÊ Jlflo O⁄¡¤¡⁄fl "ʇ}⁄°•⁄ "⁄fl‡¡⁄fl ÀÊfiO⁄s¤•⁄M}Ê", GM∂ Æ⁄•⁄V⁄ÿVÊ ∂•⁄ƒfl "Jlflo O⁄¡¤¡⁄fl "ʇ}⁄°•⁄ ´¤ƒflQ ÀÊfiO⁄s¤•⁄M}Ê" GM∂ Æ⁄•⁄V⁄◊⁄´⁄fl≠ —Êfi¬—⁄}⁄O⁄Q•⁄flß;

(ii) ´¤ƒQ´Êfi Œ⁄¡⁄}⁄°´⁄fl≠ ∏lflo∏s⁄}⁄O⁄Q•⁄flß.

Ãfi≈¤ ¶fiP–}È, ¡¤d¿Æ¤ƒ¡⁄fl.

13
Cite this issue. Kerala Gazette, Government of Kerala, 13 October 2015. Indian Gazettes, https://egazette.servantsofknowledge.in/details/in.gazette.kerala_new.2015-10-13.part_1_Ordinance21/. Archive identifier in.gazette.kerala_new.2015-10-13.part_1_Ordinance21.