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GOVERNMENT OF KARNATAKA

No. FD 55 CSL 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 18/11/2021

NOTIFICATION (16/2021)

In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-

section (1) of section 11, sub-section (5) of section 15 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 amendments further to amend the notification of the

Government of Karnataka, Notification (12/2017) No. FD 48 CSL 2017, dated the 29th June,

2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.602, dated the 29th

June, 2017, namely:-

In the said notification, in the TABLE, -

(i) against serial number 3, in column (3), in the heading “ Description of Services” , the

words “or a Governmental authority or a Government Entity” shall be omitted;

(ii) against serial number 3A, in column (3), in the heading “ Description of Services “,

the words “or a Governmental authority or a Government Entity” shall be omitted;

(iii) against serial number 15, in column (3), in the heading “ Description of Services “,

after item (c), the following shall be inserted, namely, -

¨sÁUÀ – 4 ಎ

Part – IV A

, 18

, 2021 (

, 27,

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

. 867

No. 867

2

“Provided that nothing contained in items (b) and (c) above shall apply to services

supplied through an electronic commerce operator, and notified under sub-section (5) of

Section 9 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017).”;

(iv) against serial number 17, in column (3), in the heading “ Description of Services “,

after item (e), the following shall be inserted, namely, -

“Provided that nothing contained in item (e) above shall apply to services supplied

through an electronic commerce operator, and notified under sub-section (5) of Section 9 of

the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017).”

2.

This notification shall come into force with effect from 1^st day of January, 2022

By Order and in the name of the

Governor of Karnataka,

(KAVITHA L)

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

VIJAY N M

Digitally signed by VIJAY N M

Date: 2021.11.18 18:21:54 +05'30'