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GOVERNMENT OF KARNATAKA

No. FD 55 CSL 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 01/01/2022

NOTIFICATION (21/2021)

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, and in supersession of notification

of the Government of Karnataka , Notification (14/2021) No. FD 55 CSL 2021, dated the 18^th

November, 2021, published in the Karnataka Gazette, Extraordinary, Part -IVA, No.865, dated the

18^th November, 2021 hereby makes the following further amendments in the notification of 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%,serial number 225 and the entries relating thereto shall be omitted;

b.

In Schedule II–6%, after serial number 171 and the entries relating thereto, the

following serial number and entries shall be inserted, namely:-

“171A1

64

Footwear of sale value not exceeding Rs.1000

per pair.”

2.

This notification shall come into force on the 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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BENGALURU, SATURDAY, 01, JANUARY, 2022(PUSHYA, 11, SHAKAVARSHA, 1943)

. 02

No. 02

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: 2022.01.05 17:40:32 +05'30'