The Government of Kerala, on January 31, 2026, notified the Kerala Goods and Services Tax (Second Amendment) Rules, 2026, further to amend the Kerala Goods and Services Tax Rules, 2017.
The following has been stated: -
•After rule 31C, the following rule shall be inserted, namely: -
31D. Value of supply of goods on the basis of retail sale price
•In rule 86B, in the first proviso, after clause (e), the following clause shall be inserted, namely:- "(f) the registered person other than a manufacturer shall be exempted from the provisions of this rule only in respect of goods specified under rule 31D, on which the tax has been paid by the supplier on the basis of retail sale price:".
They shall come into force from February 01, 2026.
[Notification No.: G.O. (P) No.16/2026/TD]
