(1)The Commissioner may for the purpose of sub-section (16A) of Section 47 of the Kerala Value Added Tax Act, 2003 from time to time identify evasion-prone commodities for which advance tax shall be collected while importing such goods into the state.(2)The advance tax as per sub-rule (1) may be collected at the Check Posts at the time of import into the State at rates applicable under the Act.(3)The advance tax so collected shall be treated on par with the tax paid on purchase of such goods for the purpose of giving credit to such payments, and shall be eligible for input tax credit which may be adjusted against the output tax due for the respective return period.
