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[Cites 0, Cited by 0] [Section 5(1)] [Section 5] [Entire Act]

State of Kerala - Subsection

Section 5(1)(b) in Kerala Goods and Services Tax Rules, 2017

(b)the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3;