(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
ಸൽೕಯ ವವರಗำ ಮൡ౨ ๎ಸನ ರಚච ಸ฿ಲಯ
ಅඌಚච
ಒ: ವ๎ಇ 27 ๎ಸನ 2023, ൽකಂಕ: 30 .01.2024
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ಎರಡඡ ൟൿ౪ಪല) เඒಯಕ, 2023 ಇದಃౙ
2024ರ ಜನವค ൟಂಗಳ 29ඡ ൽකಂಕඈൿ ฃಜඩಲರ ಒඪ౭ಡ අฉൟൿ౪, ನ
ൟำವัಃಛಜ ಇದඝ౬ 2024 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ:02 ಎಂ්ർಜ ಕකბಟಕ
ฃಜ ಪತದ เ๕ಷ ಃಯย (ූಗ-IV) ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං,-
2024 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 02
(2024 ರ ಜನವค ൟಂಗಳ 30 ඡ ൽකಂಕඈൿ ಕකბಟಕ ฃಜಪತದ เ๕ಷ ಃಯย
෮ದฤ ಪಕಟ฿ಜං)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ಎರಡඡ ൟൿ౪ಪല) ಅඌඛಯಮ, 2023
(2024 ರ ಜನವค ൟಂಗಳ 29ඡ ൽකಂಕඈൿ ฃಜ ඩಲคಂದ ಒඪ౭ಡಯඝ౬ ಪഷಯมಜං)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല
ಡฤ ಒಂൿ ಅඌඛಯಮ.
ಇย ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ
คಡ ಅඌඛಯಮ, 2017 (2017ರ ಕකბಟಕ ಅඌඛಯಮ ಒ 27)ඝ౬ ൟൿ౪ಪല
ഴโൿ ಕ౨฿ಜฆโದคಂದ;
ಇൿ ූರತ ಗಣฃಜದ ಎಪ౭൞౬ಲౙඡ ವಷბದย ಕකბಟಕ ฃಜ เඋನ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.-(1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ಸರಀ
ಮൡ౨ ๅಗಳ คಡ (ಎರಡඡ ൟൿ౪ಪല) ಅඌඛಯಮ, 2023 ಎಂൿ ಕฉಯತಕౙൿ౪.
(2)
ಇൿ
2023ರ
ಅಆౣೕಬฑ
01ඡ ൽකಂಕൽಂದ
೦คಡ ීൽฆโർಜ
ූเಸತಕౙൿ౪.
¨sÁUÀ – 4 J
Part – IVA
30
2024(
, 10
1945)
BENGALURU, TUESDAY, 30, JANUARY, 2024(MAGHA, 10, SHAKAVARSHA, 1945)
. 44
No. 44
2
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 ;”
() 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
3
ർಯ ഴโದಃౙ ຄൕಛರකಜฆವ තซಃർರකಜದ౪ฉ ຂತೕ ಡ, ಈ
ಅඌඛಯಮದ 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 ಅඌඛಯಮದ 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
() ಅඃ ಕಮದย ಎಸಗมದ ෴โඃ ಅಪฃಧโ ౾෦ನฯ ಕಮൽಂದ
เකൟ ຄಂൽฆโൽಲ.
6. ඛರಸನ ಮൡ౨ ಉัเಃಗำ.- (1) ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ
(ൟൿ౪ಪല) ಅඋඃಶ, 2023 (2023ರ ಕකბಟಕ ಅඋඃಶ . 04)ඝ౬ ಈ ෩ಲಕ
ඛರಸನತัಸมಜං.
(2) ಅಂಥ ඛರಸನโ ಏඡ ಒಳತಂലದ౪ง ಸದค ಅඋඃಶದ ಅലಯย ಏඡ
ലದ౪ง ಅಥ฿ ෴โඃ ಕಮವඝ౬ ಅತಂലದ౪ง ಈ ಅඌඛಯಮದ ಅലಯย
ಡมಜං ಅಥ฿ ಅತಳมಜං ಎಂൿ ූเಸತಕౙൿ౪.
ಕකბಟಕ ฃಜඩಲರ ಆඃ๎ඝರ
ಮൡ౨ ಅವರ ກಸคನย,
೧. ๏ೕಧฑ
ಸ౽ბರದ ౽ಯბದ๏ბ,
ಸൽೕಯ ವವರಗำ ಮൡ౨
๎ಸನ ರಚච ಇมಒ.
4
PARLIAMENTARY AFFAIRS AND LEGISLATION SECRETARIAT
NOTIFICATION
NO. DPAL 27 SHASANA 2023, BENGALURU, DATED: 30 .01.2024
ූರತ เඋನದ ಅඝೕಧ 348ರ ಘಡ (3)ರ ಅലಯย ฃಜඩಲคಂದ
ಅඌಂತತัದ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ಎರಡඡ ൟൿ౪ಪല) ಅඌඛಯಮ,
2023 (2024ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 02) ನ ූಂತರವඝ౬ ಅඌಂತ ಆಂಗ
ಪಠๅಂൿ ಕකბಟಕ ฃಜಪತದ เ๕ಷ ಃಯย (ූಗ-IV) ಪಕഔಸಃಂൿ
ಆඃ๏ಸมಜං,-
KARNATAKA ACT NO.02 OF 2024
(First Published in the Karnataka Gazette Extra-ordinary on the 30th day of
January, 2024)
THE KARNATAKA GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2023
(Received the assent of the Governor on the 29th day of January, 2024)
An Act further to amend the Karnataka Goods and Services Tax Act, 2017.
Whereas, it is expedient further to amend the Karnataka Goods and
Services Tax Act, 2017 (Karnataka Act 27 of 2017), for the purpose hereinafter
appearing;
Be it enacted by the Karnataka State Legislature in the Seventy-fourth year
of the Republic of India as follows:-
1. Short title and commencement.- (1) This Act may be called the
Karnataka Goods and Services Tax (Second Amendment) Act, 2023.
(2) It shall be deemed to have come into force with effect from 1st day of
October 2023.
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
5
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:
(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 Act 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".
6
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 Act 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.
6. Repeal and savings.- (1) The Karnataka Goods and Services Tax
(Amendment) Ordinance, 2023 (Karnataka Ordinance 04 of 2023) is hereby
repealed.
(2) Notwithstanding such repeal, anything done or any action taken under
the principal Act, as amended by the said Ordinance, shall be deemed to have been
done or taken under the principal Act, as amended by this Act.
The above translation of ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ಎರಡඡ ൟൿ౪ಪല)
ಅඌඛಯಮ, 2023 (2024 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 02 ) be published in the official
Gazette under clause (3) of Article 348 of the Constitution of India.
THAAWARCHAND GEHLOT
GOVERNOR OF KARANATAKA
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
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Date: 2024.01.30 17:18:16 +05'30'