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GOVERNMENT OF KARNATAKA

No. FD 16 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 20/10/2023

NOTIFICATION (15/2023)

In exercise of the powers conferred by sub-section (3) of section 54 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 further amendments in the Government of Karnataka Notification

(15/2017) No. FD 48 CSL 2017, dated the 29^th June, 2017, published in the Karnataka Gazette,

Extraordinary, Part IVA, No.605, dated the 29^th June, 2017, namely:-

In the said notification, in opening paragraph , for the words, brackets, letters and figures

“specified in sub-item (b) of item 5 of Schedule II of the Karnataka Goods and Services Tax Act”,

the words, “of construction of a complex, building or a part thereof, intended for sale to a buyer,

wholly or partly, where the amount charged from the recipient of service includes the value of land

or undivided share of land, as the case may be, except where the entire consideration has been

received after issuance of completion certificate , where required, by the competent authority or after

its first occupation, whichever is earlier”, shall be substituted.

2. This notification shall come into force with effect from the 20^th October, 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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BENGALURU, FRIDAY, 20, OCTOBER, 2023( AASHWAYUJA , 28, SHAKAVARSHA, 1945)

. 510

No. 510

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: 2023.10.25 17:26:43 +05'30'