Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 32(4)] [Section 32] [Entire Act] State of Kerala - Subsection Section 32(4)(b) in Kerala Goods and Services Tax Rules, 2017 (b)in case of single premium annuity policies other than (a), ten per cent of single premium charged from the policy holder; or