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GOVERNMENT OF KARNATAKA

No. FD 16 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 20/10/2023

NOTIFICATION (16/2023)

In exercise of the powers conferred by sub-section (5) of section 9 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 further to amend the

Government of Karnataka Notification (17/2017) No. FD 55 CSL 2021, dated the 18^th November,

2021, published in the Karnataka Gazette, Extraordinary, Part IVA, No.868, dated the 18^th November,

2021, namely:-

In the said notification,

(i.)

in clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other

motor vehicle except omnibus” shall be substituted;

(ii.)

after clause (i), the following clause shall be inserted, namely:-

“(ia) services by way of transportation of passengers by an omnibus except where the

person

supplying such service through electronic commerce operator is a company.”;

(iii.)

in the Explanation, after item (c), the following item shall be inserted, namely, -

“(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of

the

Companies Act, 2013(18 of 2013).”.

2. This notification shall come into force with effect from the 20^th day of 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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20

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BENGALURU, FRIDAY, 20, OCTOBER, 2023( AASHWAYUJA , 28, SHAKAVARSHA, 1945)

. 511

No. 511

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 17:27:41 +05'30'