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GOVERNMENT OF KARNATAKA

No.FD 55 CSL 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 02/06/2021.

NOTIFICATION 02/2021)

In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section

(4) of Section 9, sub-section (1) of Section 11, sub-section (5) of Section 15, sub-section (1)

of Section 16 and Section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka

Act 27 of 2017), the Government of Karnataka, on being satisfied that it is necessary in the

public interest so to do, on the recommendations of the Council, hereby makes the following

further amendments in the Government of Karnataka, Notification (11/2017)No. FD 48 CSL

2017, dated the 29^th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA,

No.601, dated the 29^th June, 2017, namely:-

In the said notification, in the Table, -

(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3), in the

conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the

following clause shall be inserted, namely-

“(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by

the developer-promoter for payment of tax on apartments supplied by the landowner-

promoter in such project.”;

¨sÁUÀ – 4J

Part – IVA

, 02

, 2021 (

, 12,

, ೧೯೪3)

BENGALURU, WEDNESDAY,02, JUNE, 2021 (JYAISTHA , 12, SHAKAVARSHA, 1943)

. 547

No. 547

2

(b)in serial number 25,-

(i)after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the

following items and entries shall be inserted, namely–

(3)

(4)

(5)

“(ib)

Maintenance,

repair

or

overhaul services in respect of ships

and other vessels, their engines and

other components or parts.

2.5

-”

(ii)in item (ii) in column (3), for the word, brackets, figures and letter“ and(ia)”, the brackets,

figures, letter and word “,(ia) and (ib)” shall be substituted.

2. This notification shall come into force with effect from the 2^nd day of June, 2021.

By Order and in the name of the

Governor of Karnataka,

(K. SAVITHRAMMA)

Under Secretary to Government,

Finance Department (C.T.-1).

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R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

SUNIL GARDE

Digitally signed by SUNIL GARDE

Date: 2021.06.03 14:21:14 +05'30'