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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2024

Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 15.07.2024

NOTIFICATION (03/2024)

In exercise of the powers conferred by sub-section (1) of section 11 of the Karnataka

Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka,

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 (02/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in the

Karnataka Gazette, Extraordinary, Part IVA, No.592, dated the 29th June, 2017, namely:-

In the said notification,after the Schedule, in the Explanation, in clause (ii), after the

entries relating thereto, the following proviso shall be inserted, namely:-

“Provided that notwithstanding anything contained in the Legal Metrology Act, 2009

(1 of 2010) and the rules made thereunder, as amended from time to time, the supply

of agricultural farm produce in package(s) of commodities containing quantity of more

than 25 kilogram or 25 litre shall not be considered as a supply made within the scope

of expression ‘pre-packaged and labelled’.”.

2.

This notification shall come into force on the 15^thday of July, 2024.

By Order and in the name of

Governor of Karnataka

(H.R. LALITHA)

Under Secretary to Government,

Finance Department (Exp - 2 & 10)

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Part – IVA

15

2024

24

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BENGALURU, MONDAY, 15, JULY, 2024(ASHADHA, 24, SHAKAVARSHA, 1946)

. 335

No. 335

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: 2024.07.15 19:14:32 +05'30'