(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
ಸൽೕಯ ವವರಗำ ಮൡ౨ ๎ಸನ ರಚච ಸ฿ಲಯ
ಅඌಚච
ಒ: ವ๎ಇ 27 ๎ಸನ 2023, ಂಗิฆ, ൽකಂಕ: 29.09.2023
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඋඃಶ, 2023 ಇದಃౙ 2023ರ
දౣಂಬฑ ൟಂಗಳ 27ඡ ൽකಂಕඈൿ ฃಜඩಲರ ಒඪ౭ಡ අฉൟൿ౪, ನ
ൟำವัಃಛಜ ಇದඝ౬ 2023ರ ಕකბಟಕ ಅඋඃಶ ಒ: 04 ಎಂ්ർಜ ൽකಂಕ 29ඡ
දౣಂಬฑ 2023 ฏൿ ಕකბಟಕ เ๕ಷ ฃಜಪತದย ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං.-
2023 ರ ಕකბಟಕ ಅඋඃಶ ಒ- 04
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඋඃಶ, 2023
(ූರತ ಗಣฃಜದ ಎಪ౭ತ౨ කಲౙඡ ವಷბದย ಕකბಟಕ ฃಜඩಲคಂದ ಪಌඪತ฿ಜ 2023 ರ
දౣಂಬฑ ൟಂಗಳ 29ඡ ൽකಂಕඈൿ ಕකბಟಕ ฃಜಪತದ เ๕ಷ ಃಯย ෮ದฤ
ಪಕಟ฿ಜං).
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017 (2017ರ ಕකბಟಕ
ಅඌඛಯಮ 27)ಃౙ ಮತ౨ౣ ൟൿ౪ಪല ತರฤ ಮൡ౨ ಅದಃౙ ීඌದ ಅಥ฿ ಅದಃౙ
ඩಜೕಕ฿ದ เಷಯಗัಛಜ ಉಪීಧ ಕย౭ಸฤ ಒಂൿ ಅඋඃಶ.
ൽකಂಕ:
02-08-2023
ฏൿ
ನഷದ
೧ಎ ഔ
ಪคಷൟ౨ನ
51ඡ
ಸොಯ
๏මರ౺ಗಳನ౷ಯ ಄ಂದ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2023
(2023ರ ಄ಂದ ಅඌඛಯಮ . 30)ರ ෩ಲಕ ಆඨ ษඨ ಢ෦ಂ, ಆඨ ษඨ ಮඛ
ಢ෦ಂ, ඛൽბಷౣಪലದ ಕಹბ ಃೕ෨ಗำ ಟ ವೋბಯฯ ല೧ಟฯ ಆ౨ಗัಡ
ීඌඈ ಄ಂದ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017 (2017ರ ಄ಂದ
ಅඌඛಯಮ . 12)ರ ಪಕರಣ 2, ಪಕರಣ 24, ಮൡ౨ ಅඝ IIIಃౙ ൟൿ౪ಪല ഴವ
෩ಲಕ คฆโದคಂದ;
೧ಎ ഔ ಪคಷൟ౨ನ ಸ฿ಲಯโ, ൽකಂಕ: 01-10-2023คಂದ ೦คಡ ಬฆ๋
ීಧಪಟౣ ฃಜದ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮಃౙ ฿ൽ ൟൿ౪ಪലಗಳඝ౬
ค๋ ൽකಂಕ: 11-08-2023 ฏൿ ൟัฆโದคಂದ;
ಕකბಟಕ
ฃಜದ
เඋನಡಲದ
ಉಭಯ
ಸದನಗำ
ಅඌๆಶನದย
ಇಲൽฆโದคಂದ ಮൡ౨ ಸದದย ಸො ฆವ ಭವเಲൽฆโದคಂದ, ಕකბಟಕ
ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017 (2017ರ ಕකბಟಕ ಅඌඛಯಮ 27)ඝ౬
¨sÁUÀ – 4ಎ
Part – IVA
, 29
, 2023(
, 07,
, 1945)
BENGALURU, FRIDAY, 29, SEPTEMBER, 2023(AASHWAYUJA , 07, SHAKAVARSHA, 1945)
. 435
No. 435
2
ൟൿ౪ಪല
ಡฤ
ಁಡศ
ಕಮಅತำโದಃౙ
ಅವಶಕ฿ದ
เದನಗำ
ಉಂഓಜๅ ಎಂൿ ಕකბಟಕದ ದರ฿ඛ౷ತ ฃಜඩಲคಡ ಮನವคಃ෴ಜฆโದคಂದ;
ಆದ౪คಂದ, ಈಗ ූರತ เඋನದ 213ඡ ಅඝೕದದ (1)ඡ ಘಡದ ෩ಲಕ
ಪದತ౨฿ದ ಅඌ౽ರಗಳඝ౬ ಚม, ಕකბಟಕದ ದರ฿ඛ౷ತ ฃಜඩಲฆ ಈ
෨ಂൽನ ಅඋඃಶವඝ౬ ಪಌඪฆ൞౨ฉ, ಎಂದฉ:-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඋඃಶವඝ౬ ಕකბಟಕ ಸರಀ ಮൡ౨
ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඋඃಶ, 2023 ಎಂൿ ಕฉಯತಕౙൿ౪.
(2) ಈ ಅඋඃಶದ ಉಪීಧಗำ ฃಜ ಸ౽ბರโ ಸ౽ბค ฃಜಪತದย
ಅඌಚචಯ ෩ಲಕ ತൡ౨ಪലಸಬർඈಥ ൽකಂಕඈൿ ೦คಡ ಬರತಕౙൿ౪.
ಪฏൡ, ಈ ಅඋඃಶದ ฉ ฉ ಉಪීಧಗัಡ ฉ ฉ ൽකಂಕಗಳඝ౬
ತൡ౨ಪലಸಬൿ ಮൡ౨ ಈ ಅඋඃಶದ ඩฏಭಃౙ ීඌದ ෴โඃ ಅಂಥ
ಉಪීಧದยನ ෴โඃ ಉวೕಖವඝ౬ ಆ ಉಪීಧ ೦คಡ ಬฆโದಃౙ ීඌದ
ಉวೕಖๅಂ්ർಜ ಅ൵ბಸತಕౙൿ౪.
2. ಪಕರಣ 2ರ ൟൿ౪ಪല.- ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017
(ಇದರย ಇඝ౬෨ಂං “෩ಲ ಅඌඛಯಮ” ๅಂൿ ಉวೕಸมಜං)ರ ಪಕರಣ 2ರย,-
(ಎ) ಘಡ (80)ರ ඦತರ, ಈ ಃಳಉಡ ಘಡಗಳඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
‘(80ಎ) “ಆඨ ษඨ ಢ෦ಂ” ಎಂದฉ, ಅಂತ೦ბಲದย ಅಥ฿ เൿකನ
ಪಕბ೦ಲದย ಆಟವක౬ಡฤ ಆ౷ඛโൿ ಟ ಇൿ ಆඨ ษඨ ಮඛ ಢ෦ಂ
ಅඝ౬ ಒಳತำತ౨ං;
(80) “ಆඨ ษඨ ಮඛ ಢ෦ಂ” ಎಂದฉ, ಆಟಛರฆ ಆಟ, ౙೕ෨, ಸ౭එბ ಅಥ฿
෴โඃ ಇತฉ ಚഖವഔಃ ಅಥ฿ ಪ౾ಯඝ౬ ಒಳತಂലฆವ ෴โඃ ಗൟಯย
ಅದರ ಫย൞ಂಶ ಅಥ฿ ౽ಯბౘಮ ಈಶಲ, ಅವ౽ಶ ಅಥ฿ ಎರಡඞ౬
ಆಧคರย ಅಥ฿ ಇಲൽರย ಮൡ౨ ಅൿ ತ൞ౙಲದย ೦คಯยฆವ ෴โඃ
౽ඞඛನ ಅലಯย ಅಂಜೕ౽ฃಹბ฿ಜರย ಅಥ฿ ಅನ൭฿ಜರย, ವೋბಯฯ
ല೧ಟฯ ಆ౨ಯඝ౬ ಒಳತಂഴ ಹಣ ಅಥ฿ ಹಣದ ಲವඝ౬ ಡฤವ ඛคೕಃ౹ಯย
ವೋბಯฯ ല೧ಟฯ ಆ౨ಯඝ౬ ಒಳತಂഽ ಹಣ ಅಥ฿ ಹಣದ ಲವඝ౬
ඩವൟ ಅಥ฿ ഩವ ല ಆഴವ ಆඨ ษඨ ಆಟ;”
() ಘಡ (102)ರ ತฆ฿ಯ, ಈ ಃಳಉಡ ಘಡವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“(102ಎ) “ඛൽბಷౣಪലದ ಕಹბ ಃೕ෨” ಎಂದฉ:-–
(i) ഔౣಂ;
(ii) ౽ඣಗำ;
(iii) ೪೩;
(iv) ಀൿฉ ชಂ;
(v) มಟค; ಅಥ฿
(vi) ಆඨ ษඨ ಮඛ ಢ෦ಂ,
-ಇโಗಳย ಒಳತಂലฆವ ಅಥ฿ ಅโಗಳ งಪದยฆವ ಕಹბ ಃೕ෨ ;”
3
() ಘಡ (105) ರ ತฆ฿ಯ ಈ ෨ಂൽನ ಪฏൡಕವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“ಪฏൡ, ඛൽბಷౣಪലದ ಕಹბ ಃೕ෨ಗಳ තซಃಛಜ ല೧ಟฯ ಅಥ฿
เൿකನ ๆൽಃಯඝ౬ ຄಂൽฆವ, ಪವൟბವ ಅಥ฿ ඛವბವ ವ౾౨
คඈ ಪತౘ฿ಜ ಅಥ฿ ಪฌೕౘ฿ಜ ಅಂಥ ಕಹბ ಃೕ෨ಗಳ තซಃಯඝ౬
ಆೕ೧ವ ಅಥ฿ ವವ౩ ഴವ, ಅಂಥ ಕಹბ ಃೕ෨ಗำ ಅವඛಂർಗย
ಅಥ฿ ಅವನ ෩ಲಕ฿ಗย තซರย ಮൡ౨ ಅಂಥ ಕಹბ ಃೕ෨ಗಳ තซಃಛಜ
ವೋბಯฯ ല೧ಟฯ ಆ౨ಯඝ౬ ಒಳತಂഽ, ಹಣ ಅಥ฿ ಹಣದ ಲದ
ಪൟಫಲವඝ౬ ෴โඃ คೕൟಯย ಆತඛಡ ർಯ ലರย ಅಥ฿ ಆತඛಡ ಅಥ฿
ಆತನ ෩ಲಕ ತฤඪರย ಅಥ฿ ಆತನ เศ฿คಯย ಇคರย, ಅಂಥ ವ౾౨ಯඝ౬
ಕಹბ ಃೕ෨ಗಳ තซಃർರචಂൿ ූเಸತಕౙൿ౪ ಮൡ౨ ඛൽბಷౣಪലದ ಕಹბ
ಃೕ෨ಗಳ ಅಂಥ තซಃർರඝ ಅಂಥ ಕಹბ ಃೕ෨ಗัಡ ීඌඈ คಡ
ർಯ ഴโದಃౙ ຄൕಛರකಜฆವ තซಃർರකಜದ౪ฉ ຂತೕ ಡ, ಈ
ಅඋඃಶದ ಎม ಉಪීಧಗำ ಆತඛಡ ಅನ౷ಸಕౙൿ౪;”
(ല) ಘಡ (117)ರ ತฆ฿ಯ, ಈ ಃಳಉಡ ಘಡವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
‘(117ಎ) “ವೋბಯฯ ല೧ಟฯ ಆ౨” ಎಂದฉ, ಆർಯ คಡ ಅඌඛಯಮ,
1961(1961ರ ಄ಂದ ಅඌඛಯಮ .43)ರ ಪಕರಣ 2ರ ಘಡ (47 ಎ) ನย ಅದಃౙ ඛೕಡมದ
ಅඃ ಅಥბವඝ౬ ຄಂൽರತಕౙൿ౪;’.
3. ಪಕರಣ 24ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 24 ರย,-
(ಎ) ಘಡ (xi)ರย, ಆචಯย ಬฆವ “ಮൡ౨” ಎಂಬ ಪದವඝ౬ ഖౣಡತಕౙൿ౪;
() ಘಡ (xi)ರ ತฆ฿ಯ, ಈ ಃಳಉಡ ಘಡವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“(xiಎ) ಆඨ ษඨ ಮඛ ಢ෦ಂ ಅඝ౬ ූರತದ ຄರಜನ ಸ౩ಳൽಂದ ූರತದยฆವ
ವ౾౨ಡ තซಃ ഴವ ಪൟಬ౯ ವ౾౨; ಮൡ౨”.
4. ಅඝ III ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಅඝ III ರย, ಘലಃ 6
ರย “มಟค, ഔౣಂ ಮൡ౨ ೪ಜඝ౬” ಎಂಬ ಪದಗಳ ಬದมಜ “ඛൽბಷౣಪലದ
ಕಹბ ಃೕ෨ಗಳඝ౬” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
5. ൞൞ౙยಕ ಉಪීಧ.- ಈ ಅඋඃಶದ ෬ฉಡ ലฆವ ൟൿ౪ಪലಗำ
ഔౣಂ, ౽ඣ, ೪೩, ಀൿฉ ชಂ, มಟค ಅಥ฿ ಆඨ ษඨ ಢ෦ಂ ಅඝ౬
ඛඌವ, ඛಬბಂඌವ ಅಥ฿ ඛൟโದ౽ౙಜ ಉಪීಧ ಕย౭ವ ತ൞ౙಲದย
೦คಯยฆವ
෴โඃ
ಇತฉ
౽ඞඛನ
ಉಪීಧಗัಡ
ಧಕ฿ಗತಕౙದ౪ಲ.
ಆർಟ,-
(ಎ) ౽ඣೕಗำ, ಀൿฉ ชಂ ಮൡ౨ ಆඨ ษඨ ಢ෦ಂ ෬ยನ คಡ
เඌเಃ ಸದค ವವರವඝ౬ ಕಮಬದ౫ತัโൽಲ; ಮൡ౨
4
() ಅඃ ಕಮದย ಎಸಗมದ ෴โඃ ಅಪฃಧโ ౾෦ನฯ ಕಮൽಂದ
เකൟ ຄಂൽฆโൽಲ.
൭ವฑඊ ಡຄೕഡ
ಕකბಟಕದ ฃಜඩಲฆ
ಕකბಟಕ ฃಜඩಲರ ಆ೦ౢඝರ
ಮൡ౨ ಅವರ ກಸคನย
೧. ๏ೕಧฑ
ಸ౽ბರದ ౽ಯბದ๏ბ
ಸൽೕಯ ವವರಗำ ಮൡ౨
๎ಸನ ರಚච ಇมಒ
PARLIAMENTARY AFFAIRS AND LEGISLATION SECRETARIAT
NOTIFICATION
NO: DPAL 27 SHASANA 2023, BENGALURU, DATED:29.09.2023
Ordered that the translation of ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല)
ಅඋඃಶ, 2023 (2023 ರ ಕකბಟಕ ಅඋඃಶ ಒ: 04) in English language, be
published as authorised by the Governor of Karnataka under clause (3) of Article
348 of the Constitution of India in the Karnataka Gazette for general information.
The following translation of ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല)
ಅඋඃಶ, 2023 (2023 ರ ಕකბಟಕ ಅඋඃಶ ಒ: 04) in English language is
published in the Official Gazette as authorised by the Governor of Karnataka under
clause (3) of Article 348 of the Constitution of India.
KARNATAKA ORDINANCE NO. 04 OF 2023
THE KARNATAKA GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2023
(Promulgated by the Governor of Karnataka in the Seventy fourth year of the Republic of
India and First published in the Karnataka Gazette Extra-ordinary on the 29th day of
September, 2023)
An Ordinance further to amend the Karnataka Goods and Services Tax Act,
2017 (Karnataka Act 27 of 2017) and for matters connected therewith or incidental
thereto.
Whereas, with the recommendations of GST Council in its 51st meeting held
on 02-08-2023, sections 2, 24 and Schedule III of the Central Goods and Services
Tax Act, 2017 (Central Act No. 12 of 2017) was amended relating to the online
gaming, online money gaming, specified actionable claims and virtual digital asset
have been incorporated by the Central Goods and Services (Amendment) Act, 2023
(Central Act No. 30 of 2023).
5
Whereas, the GST Council Secretariat has communicated on 11-08-2023 to
incorporate the corresponding amendments in respective state Goods and Services
Tax Act with effect from 01-10-2023.
Whereas, both Houses of the State Legislature are not in session and are not
likely to meet near future, the Hon'ble Governor of Karnataka is satisfied that the
circumstances exist which render it necessary for him to take immediate action, to
amend the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of
2017).
Now, therefore in exercise of the powers conferred by clause (1) of Article 213
of the Constitution of India, Hon'ble Governor of Karnataka is pleased to
promulgate the following Ordinance, namely:-
1. Short title and commencement.-(1) This Ordinance may be called the
Karnataka Goods and Services Tax (Amendment) Ordinance, 2023.
(2) The provisions of this Ordinance shall come into force on such date as
the State Government may, by notification in the Official Gazette, appoint:
Provided that, different dates may be appointed for different provisions of this
Ordinance and any reference in any such provision to the commencement of this
Ordinance shall be construed as a reference to the coming into force of that
provision.
2. Amendment of section 2.- In the Karnataka Goods and Services Tax Act,
2017 (hereinafter referred to as the principal Act), in section 2,
(a) after clause (80), the following clauses shall be inserted, namely:-
“(80A) "online gaming" means offering of a game on the internet or an
electronic network and includes online money gaming;
(80B) "online money gaming" means online gaming in which players pay or
deposit money or money's worth, including virtual digital assets, in the
expectation of winning money or money's worth, including virtual digital
assets, in any event including game, scheme, competition or any other
activity or process, whether or not its outcome or performance is based on
skill, chance or both and whether the same is permissible or otherwise
under any other law for the time being in force;”
(b) after clause (102), the following clause shall be inserted, namely:-
“(102A) "specified actionable claim" means the actionable claim involved in
or by way of
(i) betting;
(ii) casinos;
(iii) gambling:
(iv) horse racing:
6
(v) lottery; or
(vi) online money gaming;”
(c) after clause (105), the following proviso shall be inserted, namely:-
"Provided that, a person who organises or arranges, directly or
indirectly, supply of specified actionable claims, including a person
who owns, operates or manages digital or electronic platform for such
supply, shall be deemed to be a supplier of such actionable claims,
whether such actionable claims are supplied by him or through him
and whether consideration in money or money's worth, including
virtual digital assets, for supply of such actionable claims is paid or
conveyed to him or through him or placed at his disposal in any
manner, and all the provisions of this Ordinance shall apply to such
supplier of specified actionable claims, as if he is the supplier liable to
pay the tax in relation to the supply of such actionable claims;"
(d) after clause (117), the following clause shall be inserted, namely:-
‘(117A) "virtual digital asset" shall have the same meaning as assigned to it in
clause (47A) of section 2 of the Income-tax Act, 1961(Central Act No 43 of 1961);".
3. Amendment of section 24.- In section 24 of the principal Act,
(a) in clause (xi), the word "and", occurring at the end, shall be omitted;
(b) after clause (xi), the following clause shall be inserted, namely:-
"(xia) every person supplying online money gaming from a place outside
India to a person in India; and".
4. Amendment of Schedule III.- In the principal Act, in Schedule III, in
paragraph 6, for the words "lottery, betting and gambling", the words "specified
actionable claims" shall be substituted.
5. Transitory provision.- The amendments made under this Ordinance
shall be without prejudice to the provisions of any other law for the time being in
force, providing for prohibiting, restricting or regulating betting, casino, gambling,
horse racing, lottery or online gaming. However,-
(a) imposition of tax on Casinos, Horse racing and Online Gaming does not
regularise the said trade; and
(b) any crime committed in the course of the same is not immune from
criminal action.
7
The above translation of ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല)
ಅඋඃಶ, 2023 (2023ರ ಕකბಟಕ ಅඋඃಶ ಒ: 04) be published in the official
Gazette under clause (3) of Article 348 of the Constitution of India.
THAAWARCHAND GEHLOT
GOVERNOR OF KARNATAKA
By order and in the name of the
Governor of Karnataka,
G. SRIDHAR
Secretary to Government
Department of Parliamentary
Affairs and Legislation
[
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂ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
THAMMAIAH
Digitally signed by THAMMAIAH
DN: c=IN, st=Karnataka,
2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16,
postalCode=560059, street=BANGALORE, pseudonym=ca58c76cf7e2445d7a4f3f51407e025e,
serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0,
ou=GOVERNMENT OF KARNATAKA, o=GOVERNMENT OF KARNATAKA, cn=THAMMAIAH
Date: 2023.09.29 15:09:34 +05'30'