(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

GOVERNMENT OF KARNATAKA

No. FD 55 CSL 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 18/11/2021

NOTIFICATION (14/2021)

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of

section 15 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the

Government of Karnataka, on the recommendations of the Council, hereby makes the following

further amendments in the Government of Karnataka Notification (01/2017) No. FD 48 CSL 2017,

dated the 29^th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.591, dated

the 29^th June, 2017, namely:-

In the said notification, -

a.

in Schedule I – 2.5%, -

(i)

S.Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220,

221, 222, 223, 224, 224A and 225 and the entries relating thereto shall be omitted;

b.

in Schedule II – 6%, -

(i)

S.No. 132A and the entries relating thereto shall be omitted;

(ii)

after S.No. 132A and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely:-

“132AA

5007

Woven fabrics of silk or of silk

waste.

132AB

5111

Woven fabrics of carded wool or of

carded fine animal hair.

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Part – IV A

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, 2021 (

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BENGALURU, THURSDAY, 18, NOVEMBER, 2021 (KARTHIKA , 27, SHAKAVARSHA, 1943)

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No. 865

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132AC

5112

Woven fabrics of combed wool or

of combed fine animal hair.

132AD

5113

Woven fabrics of coarse animal

hair or of horse hair.

132AE

5208

Woven

fabrics

of

cotton,

containing 85% or more by weight

of cotton, weighing not more than

200g/m².

132AF

5209

Woven

fabrics

of

cotton,

containing 85% or more by weight

of cotton, weighing more than

200g/m².

132AG

5210

Woven

fabrics

of

cotton,

containing less than 85% by weight

of cotton, mixed mainly or solely

with man-made fibres, weighing

not more than 200g/m².

132AH

5211

Woven

fabrics

of

cotton,

containing less than 85% by weight

of cotton, mixed mainly or solely

with man-made fibres, weighing

more than 200g/m².

132AI

5212

Other woven fabrics of cotton.

132AJ

5309

Woven fabrics of flax.

132AK

5310

Woven fabrics of jute or of other

textile bast fibres of heading 5303.

132AL

5311

Woven fabrics of other vegetable

textile fibres; woven fabrics of

paper yarn.”;

(iii)

S.No. 132B and the entries relating thereto shall be omitted;

(iv)

after S.No. 132B and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely:-

3

“132BA

5401

Sewing

thread

of

man-made

filaments, whether or not put up for

retail sale.

132BB

5402

Synthetic filament yarn (other than

sewing thread), not put up for retail

sale,

including

synthetic

monofilament of less than 67

decitex.

132BC

5403

Artificial filament yarn (other than

sewing thread), not put up for retail

sale,

including

artificial

monofilament of less than 67

decitex.

132BD

5404

Synthetic monofilament of 67

decitex or more and of which no

cross-sectional dimension exceeds

1 mm; strip and the like (for

example,

artificial

straw)

of

synthetic textile materials of an

apparent width not exceeding 5

mm.

132BE

5405

Artificial monofilament of 67

decitex or more and of which no

cross-sectional dimension exceeds

1 mm; strip and the like (for

example,

artificial

straw)

of

artificial textile materials of an

apparent width not exceeding 5

mm.

132BF

5406

Man-made filament yarn (other

than sewing thread), put up for

retail sale.

4

132BG

5407

Woven fabrics of synthetic filament

yarn, including woven fabrics

obtained from materials of heading

5404.

132BH

5408

Woven fabrics of artificial filament

yarn, including woven fabrics

obtained from materials of heading

5405.”;

(v)

S.No. 132C and the entries relating thereto shall be omitted;

(vi)

after S.No. 132C and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely:-

“132CA

5501

Synthetic filament tow.

132CB

5502

Artificial filament tow

132CC

5503

Synthetic staple fibres, not carded,

combed or otherwise processed for

spinning.

132CD

5504

Artificial staple fibres, not carded,

combed or otherwise processed for

spinning.

132CE

5505

Waste (including noils, yarn waste

and garnetted stock) of man-made

fibres.

132CF

5506

Synthetic staple fibres, carded,

combed or otherwise processed for

spinning.

132CG

5507

Artificial staple fibres, carded,

combed or otherwise processed for

spinning.

132CH

5508

Sewing thread of man-made staple

fibres, whether or not put up for

retail sale.

5

132CI

5509

Yarn (other than sewing thread) of

synthetic staple fibres, not put up

for retail sale.

132CJ

5510

Yarn (other than sewing thread) of

artificial staple fibres, not put up for

retail sale.

132CK

5511

Yarn (other than sewing thread) of

man-made staple fibres, put up for

retail sale.

132CL

5512

Woven fabrics of synthetic staple

fibres, containing 85% or more by

weight of synthetic staple fibres.

132CM

5513

Woven fabrics of synthetic staple

fibres, containing less than 85% by

weight of such fibres, mixed mainly

or solely with cotton, of a weight

not exceeding 170 g/m².

132CN

5514

Woven fabrics of synthetic staple

fibres, containing less than 85% by

weight of such fibres, mixed mainly

or solely with cotton, of a weight

exceeding 170 g/m².

132CO

5515

Other woven fabrics of synthetic

staple fibres.

132CP

5516

Woven fabrics of artificial staple

fibres.”;

(vii)

S.No. 132D and the entries relating thereto shall be omitted;

(viii) against S.No. 139, in column (3), for the entry, the entry “Twine, cordage,

ropes and cables, whether or not plaited or braided and whether or not impregnated, coated or

sheathed with rubber or plastics.” shall be substituted;

(ix)

after S.No. 139 and the entries relating thereto, the following S.No. and entries

shall be inserted, namely:-

6

“139A

5608

Knotted netting of twine, cordage

or rope; made up of fishing nets and

other made up nets, of textile

materials.”;

(x)

after S.No. 146 and the entries relating thereto, the following serial number

and entries shall be inserted, namely:-

“146A

5801

Woven pile fabrics and chenille

fabrics, other than fabrics of

heading 5802 or 5806.”;

(xi)

after S.No. 151 and the entries relating thereto, the following S.No. and entries

shall be inserted, namely:-

“151A

5806

Narrow woven fabrics, other than

goods of heading 5807; narrow

fabrics consisting of warp without

weft assembled by means of an

adhesive (bolducs).”;

(xii)

againstS.No. 154, in column (3), for the entry, the entry “Braids in the piece;

ornamental trimmings in the piece, without embroidery, other than knitted or crocheted;

tassels, pompons and similar articles.” shall be substituted;

(xiii) againstS.No. 155, in column (3), for the entry, the entry “Woven fabrics of

metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel,

as furnishing fabrics or for similar purposes, not elsewhere specified or included.” shall be

substituted;

(xiv)

againstS.No. 156, in column (3),for the entry, the entry “Embroidery in the

piece, in strips or in motifs.” shall be substituted;

(xv)

against S.No. 168, in column (3), for the words “this Chapter”, the word and

the figure “Chapter 59” shall be substituted;

(xvi)

after S. No. 168 and the entries relating thereto, the following serial numbers

and the entries shall be inserted, namely:-

7

“168A

6001

Pile fabrics, including “long pile”

fabrics and terry fabrics, knitted or

crocheted.

168B

6002

Knitted or crocheted fabrics of a

width not exceeding 30 cm,

containing by weight 5% or more of

elastomeric yarn or rubber thread,

other than those of heading 6001.

168C

6003

Knitted or crocheted fabrics of a

width not exceeding 30 cm, other

than those of heading 6001 or 6002.

168D

6004

Knitted or crocheted fabrics of a

width exceeding 30 cm, containing

by

weight

5%

or

more

of

elastomeric yarn or rubber thread,

other than those of heading 6001.

168E

6005

Warp knit fabrics (including those

made

on

galloon

knitting

machines), other than those of

headings 6001 to 6004.

168F

6006

Other

knitted

or

crocheted

fabrics.”;

(xvii) against S.No. 169, in column (3), for the entry, the entry “Articles of apparel

and clothing accessories, knitted or crocheted.” shall be substituted;

(xviii) against S.No. 170, in column (3), for the entry, the entry “Articles of apparel

and clothing accessories, not knitted or crocheted.” shall be substituted;

(xix)

S.No. 171 and the entries relating thereto shall be omitted;

(xx)

after S.No. 171A and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely:-

8

“171A1

6301

Blankets and travelling rugs.

171A2

6302

Bed linen, table linen, toilet linen

and kitchen linen.

171A3

6303

Curtains (including drapes) and

interior blinds; curtain or bed

valances.

171A4

6304

Other furnishing articles, excluding

those of heading 9404.

171A5

6305

Sacks and bags, of a kind used for

the packing of goods.

171A6

6306

Tarpaulins, awnings and sunblinds;

tents; sails for boats, sailboards or

land craft; camping goods.

171A7

6307

Other made up articles, including

dress patterns.

171A8

6308

Sets, consisting of woven fabric

and yarn, whether or not with

accessories, for making up into

rugs, tapestries, embroidered table

cloths or serviettes, or similar

textile articles, put up in packings

for retail sale.

171A9

6309

Worn clothing and other worn

articles.

171A10

6310

Used or new rags, scrap, twine,

cordage, rope and cables and worn

out articles of twine, cordage, rope

or cables, of textile materials.

171A11

64

Footwear

of

sale

value

not

exceeding Rs.1000 per pair.”

9

c.

in Schedule III – 9%, -

(i)

S.Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be

omitted.

2.

This notification shall come into force on the 1^stday of January, 2022, unless otherwise stated.

By Order and in the name of the

Governor of Karnataka

(KAVITHA L)

Under Secretary to Government,

Finance Department ( C.T-1)

ಮುದÎಕರು ²ಾಗೂ ಪΐಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು

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

Licensed to post without prepayment WPP No. 297

VIJAY N M

Digitally signed by VIJAY N M

Date: 2021.11.18 18:15:26 +05'30'