(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

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 29^th June, 2017,

published in the Karnataka Gazette, Extraordinary, Part IVA, No.601, dated the

29^th 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: -

¨sÁUÀ – 4J

Part – IVA

18

2024

26

1946)

BENGALURU, FRIDAY, 18, OCTOBER, 2024(AASHWAYUJA, 26, SHAKAVARSHA, 1946)

. 474

No. 474

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 10^th

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)

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

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: 2024.10.18 16:45:11 +05'30'