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GOVERNMENT OF KARNATAKA

No. FD 16 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 01/03/2023

NOTIFICATION (03/2023)

In exercise of the powers conferred 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 amendments in

the notification of the Government of Karnataka Notification (01/2017) No. FD 48 CSL 2017, dated

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

29th June, 2017, namely:-

In the said notification, -

i.

in Schedule I –2.5%, against S. No. 91A, in column (3), for the entry, the following entry

shall be substituted, namely: -

“Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged

and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and

labelled ”;

ii.

in Schedule II –6%, after S. No. 186 and entries relating thereto, the following S. No.

and entries shall be inserted, namely: -

¨sÁUÀ – 4 J

Part – lVA

, 01

2023(

10

1944)

BENGALURU, WEDNESDAY, 01, MARCH, 2023(PHALGUNA, 10, SHAKAVARSHA, 1944)

. 87

No. 87

2

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(2)

(3)

“186A

8214

Pencil sharpeners”;

iii.

in Schedule III –9%, against S. No. 302A, in column (3), at the end, the brackets and

words “[other than pencil sharpeners]” shall be inserted.

2.

This notification shall come into force on the 1^st day of March, 2023.

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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SUNIL GARDE

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Date: 2023.03.02 14:47:20 +05'30'