Tax Rate Notification 05-2024

(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ

09 2024 17 1946)

¨sÁUÀ – 4J Part – IVA BENGALURU, WEDNESDAY, ⁰⁹, OCTOBER, ²⁰²⁴(AASHWAYUJA, ¹⁷, SHAKAVARSHA, ¹⁹⁴⁶)

. 463 No. 463 GOVERNMENT OF KARNATAKA No. FD 02 CSL 2024 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 09/10/2024

NOTIFICATION (05/2024)

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 (01/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.591, dated the 29th June, 2017, namely:-

In the said notification, -

(a) after Schedule I – 2.5%, in List 1, after item number 232 and the entries relating hereto, the following item numbers and entries shall be inserted, namely: -

"(233) Trastuzumab Deruxtecan

(234) Osimertinib

(235) Durvalumab";

(b) in Schedule II – 6%, after S. No. 32B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

"32C	1905 90 30	Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion)";

"32C

1905 90 30

Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion)";

(c) in Schedule III – 9%, -(i) against S. No. 16, in column (3), for the words "un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion", the words "un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted" shall be substituted; (1) R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19 Licensed to post without prepayment WPP No. 297 2 (ii) for S. No. 435A and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

"435A	9401 [other than 9401 10 00 or 9401 20 00]	Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles";

"435A

9401 [other than 9401 10 00 or 9401 20 00]

Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles";

(d) in Schedule IV – 14%, after S. No. 210 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

"210A	9401 20 00	Seats of a kind used for motor vehicles".

"210A

9401 20 00

Seats of a kind used for motor vehicles".

2. This notification shall come into force on the 10th day of October, 2024.

By Order and in the name of the Governor of Karnataka,

(H.R. LALITHA) Under Secretary to Government, Finance Department (Exp-2 & 10)ಮುದ(cid:206)ಕರು (cid:178)ಾಗೂ ಪ(cid:206)(cid:144)ಾಶಕರು:- ಸಂಕಲ(cid:163)ಾ(cid:297)(cid:144)ಾ(cid:312)ಗಳ(cid:133), ಕ(cid:163)ಾ(cid:143)ಟಕ (cid:170)ಾಜ(cid:205)ಪತ(cid:206), ಸ(cid:144)ಾ(cid:143)(cid:312) (cid:144)ೇಂದ(cid:206) ಮುದ(cid:206)(cid:158)ಾಲಯ, (cid:166)ೆಂಗಳ(cid:136)ರು