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GOVERNMENT OF KARNATAKA

No. FD 16 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 28.07.2023

NOTIFICATION (10/2023)

In exercise of the powers conferred by sub-section (1) of section 11 of the Karnataka Goods

and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the

recommendations of the Council, on being satisfied that it is necessary in the public interest so to do,

hereby makes the following amendments in the Government of Karnataka Notification (26/2018) No.

FD 48 CSL 2017, dated the 31^st December, 2018, published in the Karnataka Gazette, Extraordinary,

Part IVA, No.1561, dated the 31^st December, 2018, namely:-

In the said notification, -

(A) in the opening paragraph, for the phrase “paragraph 4.41”, the phrase “paragraph 4.40”,

shall be substituted;

(B) in the Explanation, -

(i) for clause (a), the following clause shall be substituted, namely: —

“(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the

Government of India in the Ministry of Commerce and Industry vide notification No.

1/2023 dated the 31^st March, 2023, published in the Gazette of India, Extraordinary, Part-

II, Section 3, Sub-Section (ii) vide S.O. 1565 (E), dated the 31^st March, 2023;”

(ii) for clause (b), the following clause shall be substituted, namely: —

¨sÁUÀ – 4ಎ

Part – IVA

, 28

, 2023 (

, 06,

, 1945)

BENGALURU, FRIDAY, 28, JULY, 2023 (SHRAVANA, 06, SHAKAVARSHA, 1945)

. 357

No. 357

2

“(b) “Handbook of Procedures” means the Handbook of Procedure, notified by the

Government of India in the Ministry of Commerce and Industry vide Public Notice No.

01/2023 dated the 1^st April, 2023, Extraordinary, Part-I, Section 1 vide F. No.

01/75/171/00016/AM-23/FTP Cell, dated the 1^st April, 2023;”

2. This notification shall be deemed to have come into force with effect from 27^th July, 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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R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

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Date: 2023.07.31 17:35:52 +05'30'