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18 2024 26 1946)
¨sÁUÀ – 4J Part – IVA
BENGALURU, FRIDAY, 18, OCTOBER, 2024(AASHWAYUJA, 26, SHAKAVARSHA, 1946)
. 474 No. 474
GOVERNMENT OF KARNATAKA No. FD 02 CSL 2024 Karnataka Government Secretariat,
Vidhana Soudha, Bengaluru, dated: 16/10/2024
NOTIFICATION (07/2024)
In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on 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 (11/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.601, dated the 29th June, 2017, namely:-
1. In the said notification, in the Table, against serial number 8,
(i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: - 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
| (3) | (4) | (5) |
| "(ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. | 2.5 | Provided that credit of input tax charged on goods used in supplying the service has not been taken. [ Please refer to clause (iv) of paragraph 4 relating to Explanation]." |
(ii) in column (3), in item (vii), after the brackets and figures "(iva),", the brackets and figures "(ivb)," shall be inserted.
2. This notification shall be deemed to have come into force with effect from the 10th day of October, 2024.
By Order and in the name of the Governor of Karnataka (LALITHA H.R.) Under Secretary to Government, Finance Department (Exp 2 &10)