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 138(2)] [Section 138] [Entire Act] State of Kerala - Subsection Section 138(2)(b) in Kerala Goods and Services Tax Rules, 2017 (b)form KER -2, in case it is declared by a person engaged in the business of transporting goods;