(1)

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GOVERNMENT OF KARNATAKA

No. FD 16 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 20/10/2023

NOTIFICATION (20/2023)

In exercise of the powers conferred by clause (ii) of the proviso to 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 the recommendations of the Council, hereby makes the following further

amendments in the Government of Karnataka Notification (05/2017) No. FD 48 CSL 2017, dated the

29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.595, dated the 29th

June, 2017, namely:-

In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto,

following S.No. and the entries shall be inserted, namely:-

(1)

(2)

(3)

“6AA.

5605

Imitation zari thread or yarn made out of Metallised

polyester film /plastic film;

Explanation: This entry shall apply for refund of input tax

credit only on polyester film /plastic film”;

2.This notification shall come into force with effect from the 20th 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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Part – IV A

20

2023(

, 28

1945)

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

. 515

No. 515

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 17:30:25 +05'30'