(1)

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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)”;

(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;

¨sÁUÀ – 4J

Part – IVA

09

2024

17

1946)

BENGALURU, WEDNESDAY, 09, OCTOBER, 2024(AASHWAYUJA, 17, SHAKAVARSHA, 1946)

. 463

No. 463

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”;

(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”.

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)

ಮುದÎಕರು ²ಾಗೂ ಪΐಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು

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THAMMAIAH

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Date: 2024.10.10 13:27:36 +05'30'