Section 30B(6) in The Kerala General Sales Tax Act, 1963
(6)Where the goods enter the state by way import from foreign countries through any air or sea-port and the goods are transport to a place outside the state through a vehicle or vessel, the transit pass shall be obtain from the first check post or from the office of the Commercial Taxes Department near to the airport or sea port, as the case may be, and the provision in the subsection (1) to (5) shall apply accordingly.
