(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
ಸൽೕಯ ವವರಗำ ಮൡ౨ ๎ಸನ ರಚච ಸ฿ಲಯ
ಅඌಚච
ಒ: ವ๎ಇ 40 ๎ಸನ 2024, ಂಗิฆ, ൽකಂಕ:12.08.2024
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2024 ಇದಃౙ 2024 ರ
ಆಗౣ ൟಂಗಳ 7ඡ ൽකಂಕඈൿ ฃಜඩಲರ ಒඪ౭ಡ අฉൟൿ౪, ನ ൟำವัಃಛಜ
ಇದඝ౬ 2024ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 36 ಎಂ්ർಜ ಕකბಟಕ ฃಜಪತದ เ๕ಷ
ಃಯย (ූಗ IV) ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං,-
2024ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 36
(2024ರ ಆಗౣ ൟಂಗಳ 12ඡ ൽකಂಕඈൿ ಕකბಟಕ ฃಜಪತದ เ๕ಷ ಃಯย ෮ದฤ ಪಕಟ฿ಜං)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2024
(2024ರ ಆಗౣ ൟಂಗಳ 7ඡ ൽකಂಕඈൿ ฃಜඩಲคಂದ ಒඪ౭ಡಯඝ౬ ಪഷಯมಜං)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ඝ౬ (2017ರ ಕකბಟಕ
ಅඌඛಯಮ 27) ಮತ౨ౣ ൟൿ౪ಪല ഴโದ౽ౙಜ ಒಂൿ ಅඌඛಯಮ.
ಇย ಇඝ౬ ෨ಂං ಉഴ ಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ
คಡ ಅඌඛಯಮ, 2017ඝ౬ (2017ರ ಕකბಟಕ ಅඌඛಯಮ 27) ൟൿ౪ಪല ഴโൿ
ಕ౨฿ಜฆโದคಂದ;
ಇൿ ූರತ ಗಣฃಜದ ಎಪ౭౨ೖದඡ ವಷბದย ಕකბಟಕ ฃಜ เඋನ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ಸರಀ ಮൡ౨
ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2024 ಎಂൿ ಕฉಯತಕౙൿ౪.
(2) ಇದರย ಅನ൭ ಉಪීඌൿದඝ౬ัൿ, ಈ ಅඌඛಯಮದ ಉಪීಧಗำ
ಕකბಟಕ
ಸ౽ბರโ
ಸ౽ბค
ฃಜಪತದย
ಅඌಚචಯ
෩ಲಕ
ತൡ౨ಪലಸಬർඈಥ ൽකಂಕൽಂದ ೦คಡ ಬರತಕౙൿ౪.
¨sÁUÀ – 4ಎ
Part – IVA
, 12
, 2024(
, 21
, 1946)
BENGALURU, MONDAY, 12, AUGUST, 2024(SHRAVANA, 21, SHAKAVARSHA, 1946)
. 388
No. 388
2
2. ಪಕರಣ2ರ ൟൿ౪ಪല.- ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017ರ
(2017ರ ಕකბಟಕ ಅඌඛಯಮ 27) (ಇย ಇඝ౬෨ಂං ෩ಲ ಅඌඛಯಮๅಂൿ
ಉวೕಸมಜං), ಪಕರಣ2ರ ಘಡ (61)ರ ಬದยಡ ಈ ෨ಂൽನದඝ౬ ಪൟೕ೧ಸತಕౙൿ౪,
ಎಂದฉ:-
‘(61) “ഴವั ๅ ງಃർರ ”ಎಂದฉ, ಪಕರಣ 9ರ ಉಪಪಕರಣ (3) ಅಥ฿
ಉಪಪಕರಣ
(4)ರ
ಅലಯย
คಡಡ
ಧ฿ಞವ
ๅಗัಡ
ීಧಪಟౣ
วಪഔౣಗಳඝ౬ ಒಳತಂഽ, ಪಕರಣ 25ರย ಉวೕದ เನ౬ ವ౾౨ಗัಛಜ ಅಥ฿
ಅವರ ಪರ฿ಜ ഴವั ๅಗಳ ౷ೕಂൟ ಀคൡ ಸರಀ ಅಥ฿ ๅಗำ ಅಥ฿
ಅโಗึರಡರ තซಃർರඝ ඛೕലದ คಡ วಪഔౣಗಳඝ౬ ౷ೕಕค ಮൡ౨ ಅಂತಹ
วಪഔౣಗัಡ ීඌඈ ഴವั คಡ ಜ෫ಯඝ౬ ಪಕರಣ 20ರย ಉಪීඌದ
คೕൟಯย ງಃ ಡฤ ಧเฆವ තซಃർರನ ಒಂൿ ಕೞค;’.
3. ಪಕರಣ 20ರ ಪൟೕಜච.-෩ಲ ಅඌඛಯಮದ ಪಕರಣ 20౽ౙಜ, ಈ ಃಳಉಡ
ಪಕರಣವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಅಂದฉ:-
“20. ഴವั ๅ ງಃർರඛಂದ ಜ෫ಯ ງಃಯ เඋನ.- (1)
ಪಕರಣ 9ರ ಉಪ-ಪಕರಣ (3) ಅಥ฿ ಉಪಪಕರಣ (4)ರ ಅലಯย คಡಡ ಧ฿ಞವ
ๅಗัಡ ීඌದ วಪഔౣಗಳඝ౬ ಒಳತಂഽ, ಪಕರಣ 25ರย ಉวೕಸมದ
เನ౬ ವ౾౨ಗัಛಜ ಅಥ฿ ಅವರ ಪರ฿ಜ ഴವั ๅಗಳ ౷ೕಂൟ ಬಡ ಸರಀ ಅಥ฿
ๅಗำ ಅಥ฿ ಅโಗึರಡರ තซಃർರඝ ඛೕലದ คಡ วಪഔౣಗಳඝ౬ ౷ೕಕคವ
෴โඃ තซಃർರರ ಕೞค, ಸದค ಅඌඛಯಮದ ಪಕರಣ 24ರ ಘಡ (viii)ರ
ಅലಯย
ഴವั
ๅ
ງಃർರචಂൿ
ඣೕಂർಆำโൿ
ಅಗತ฿ಜರತಕౙൿ౪ ಮൡ౨ ಅಂಥ วಪഔౣಗัಡ ීඌඈ ഴವั คಡ
ಜ෫ಯඝ౬ ງಃ ಡತಕౙൿ౪.
(2) ಅඃ ฃಜದย ഴವั ๅ ງಃർರฃಜ ඣೕಂർฆವ เನ౬
ವ౾౨ಂದ ಪಕರಣ 9ರ ಉಪ-ಪಕರಣ (3) ಅಥ฿ ಉಪ-ಪಕರಣ (4)ರ ಅലಯย คಡಡ
ಧ฿ಞವ ๅಗัಡ ීඌඈ ർಯ ലದ ฃಜ ಅಥ฿ ಏ౾ೕಂತ คಡ
ಜ෫ಯඝ౬ ಒಳತಂഽ, ಆತඛಂದ ౷ೕಕคದ วಪഔౣಗಳ ෬ว เඌಸมದ ฃಜ
ಅಥ฿ ಏ౾ೕಂತ คಡ ಜ෫ಯඝ౬ ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย, ಅಂಥ
ಅವඌಯ
ಒಳಛಜ
ಮൡ౨ಅಂಥ
ඛಬბಂಧಗำ
ಮൡ౨
ಷರൟ౨ತಳಪഖౣ
ງಃ
ಡತಕౙൿ౪.
3
(3) ഴವั ๅ ງಃർರඝ ഴವั คಡ ಜ෫ಯ ෮ತ౨ವඝ౬
ಒಳತಂലฆವ ದ౨ๆಜඝ౬ ඛೕഴโದರ ෩ಲಕ ฃಜ คಡ ಜ෫ಯඝ౬ ฃಜ คಡ
ಅಥ฿ ಏ౾ೕಂತ คಡಯක౬ಜ ಮൡ౨ ಏ౾ೕಂತ คಡ ಜ෫ಯඝ౬ ಏ౾ೕಂತ คಡ ಅಥ฿
ฃಜ คಡಯක౬ಜ ඛಯ෦ಸಬർದ ಅಂಥ เඋನದย ງಃ ಡತಕౙൿ౪.”.
4. ຄಸ ಪಕರಣ 122ಎ ಪბഷ.-෩ಲ ಅඌඛಯಮದ ಪಕರಣ 122ರ ඦತರ, ಈ
ಃಳಉಡ ಪಕರಣವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“122ಎ. เ๕ಷ ౽ಯბเඋನದ ಪ౽ರ ಸರಀಗಳ ಉ൞౭ದචಯย ಬಳವ
ಃಲโ
ತಗಳඝ౬
ඣೕಂർವยನ
เಫಲಛಜ
ඈಡ.-
(1)
ಈ
ಅඌඛಯಮದย ಏඡ ಒಳತಂലದ౪ง, ಸರಀಗಳ ಉ൞౭ದචಯย ൧ಡಜฆವ ෴โඃ
ವ౾౨, ಪಕರಣ 148ರ ಅലಯย ಅඌಸมದ ತಗಳ ඣೕಂದಡ ීඌದ
෴โඃ เ๕ಷ ౽ಯბเඋನದ เฆದ౫฿ಜ ವൟბದฉ, ಅඋಯ XV ಅಥ฿ ಈ
ಅඋಯದ ෴โඃ ಇತರ ಉಪීಧಗಳ ಅലಯย ಅವඝ ർಯ ലದ ಅಥ฿
ർಯ ಡ౽ದ ෴โඃ ඈಡದ ೯ಡ, ಡ ඣೕಂർಸದ ಪൟಂൿ
ತಁౙ ಒಂൿ ಲౘ งඩಗಳ ෮ತ౨ಃౙ ಸನ฿ದ ඈಡವඝ౬ ർಯ
ഴโದಃౙ ಅವඝ ಧ฿ಜರತಕౙൿ౪.
(2) ಉಪ-ಪಕರಣ (1)ರലಯยನ ඈಡದ ೯ಡ, ಡ ඣೕಂർಸದ ಪൟಂൿ
ತವඝ౬ ವಶಪലಆಳฤ ಮൡ౨ ෨ഖౣತೕฤ ౾ಆಳฤ ಧ฿ಜರತಕౙൿ౪:
ಪฏൡ,
ಅಂಥ
ತವඝ౬
ಈ
ಃಳಉಡ
ದಭბಗಳย
෨ഖౣತೕฤ
౾ಆಳತಕౙದ౪ಲ,-
(ಎ) ಡ เඌದ ඈಡವඝ౬ർಯ ലದฉ; ಮൡ౨
() ඈಡದ ಆඃಶ ౷ೕಕคದ ෩ฆ ൽನඅಳಛಜ เ๕ಷ ౽ಯბ เඋನಃౙ
ಅඝಞಣ฿ಜ ಅಂಥ ತದ ඣೕಂದಯඝ౬ ലದฉ.”
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 40 SHASHANA 2024, BENGALURU, DATED:12.08.2024
ූರತ เඋನದ ಅඝೕಧ 348ರ ಘಡ (3)ರ ಅലಯย ฃಜඩಲคಂದ
ಅඌಂತತัದ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2024
(2024ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 36) ರ ූಂತರವඝ౬ ಅඌಂತ ಆಂಗ ಪಠๅಂൿ
ಕකბಟಕ ฃಜಪತದ เ๕ಷ ಃಯย (ූಗ IV) ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං,-
KARNATAKA ACT NO. 36 OF 2024
(First Published in the Karnataka Gazette Extra-ordinary on the 12th day of August 2024
THE KARNATAKA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2024
(Received the assent of the Governor on the 7th day of August 2024)
An Act further to amend the Karnataka Goods and Services Tax Act,
2017(Karnataka Act 27 of 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 fifth 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 (Amendment) Act, 2024.
(2) Save as otherwise provided, the provisions of this Act shall come into force
on such date, as the Government may, by notification in the Official Gazette,
appoint.
2. Amendment of section 2.- In the Karnataka Goods and Services Tax Act,
2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the principal Act), in
section 2, for clause (61), the following shall be substituted, namely:-
“(61) “Input Service Distributor” means an office of the supplier of goods
or services or both which receives tax invoices towards the receipt of input services,
including invoices in respect of services liable to tax under sub-section (3) or sub-
section (4) of section 9, for or on behalf of distinct persons referred to in section 25
and liable to distribute the input tax credit in respect of such invoices in the manner
provided in section 20.”
5
3. Substitution of section 20.- For section 20 of the principal Act, the
following section shall be substituted, namely:-
“20. Manner of distribution of credit by Input Service Distributor.-(1) Any
office of the supplier of goods or services or both which receives tax invoices towards
the receipt of input services, including invoices in respect of services liable to tax
under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct
persons referred to in section 25, shall be required to be registered as Input Service
Distributor under clause (viii) of section 24 and shall distribute the input tax credit
in respect of such invoices.
(2) The Input Service Distributor shall distribute the credit of State tax or
integrated tax charged on invoices received by him, including the credit or State
tax or integrated tax in respect of services subject to levy of tax under sub-section
(3) or sub-section (4) of section 9 paid by a distinct person registered in the same
State as the said Input Service Distributor, in such manner, within such time and
subject to restrictions and conditions as may be prescribed.
(3) The credit of State tax shall be distributed as State tax or integrated tax
and integrated tax as integrated tax or State tax, by way of issue of a document
containing the amount of input tax credit, in such manner as may be prescribed.”
4. Insertion of new section 122A.- In the principal Act, after section 122,
the following new section shall be inserted, namely:-
“122A. Penalty for failure to register certain machines used in manufacture
of goods as per special procedure.- (1) Notwithstanding anything contained in
this Act, where any person, who is engaged in the manufacture of goods in respect
of which any special procedure relating to registration of machines has been
notified under section 148, acts in contravention of the said special procedure, he
shall, in addition to any penalty that is paid or is payable by him under Chapter
XV or any other provisions of this Chapter, be liable to pay a penalty equal to an
amount of one lakh rupees for every machine not so registered.
(2) In addition to the penalty under sub-section (1), every machine not so
registered shall be liable for seizure and confiscation:
6
Provided that, such machine shall not be confiscated where:-
(a) the penalty so imposed is paid; and
(b) the registration of such machine is made in accordance with the
special procedure within three days of the receipt of communication
of the order of penalty.”
The above translation of ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല)
ಅඌඛಯಮ, 2024 (2024 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 36) be published in the official
Gazette under clause (3) of Article 348 of the Constitution of India.
THAAWARCHAND GEHLOT
GOVERNOR OF KARNATAKA
By Order and in the name of
the Governor of Karnataka,
G. SRIDHAR
Secretary to Government
Department of Parliamentary
Affairs and Legislation
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