(1)

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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2024 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 16/10/2024

NOTIFICATION (08/2024)

In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1)

of section 11, sub-section (5) of section 15 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 amendment further to amend the Government of Karnataka Notification (12/2017)

No. FD 48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary,

Part IVA, No.602, dated the 29th June, 2017, namely:-

1. (i) In the said notification, in the Table, -

(A) after serial number 25 and the entries relating thereto, the following serial number and entries relating

thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“25A

Heading

9969

or

Heading

9986

Supply of services by way of

providing metering equipment on

rent,

testing

for

meters/

transformers/capacitors

etc.,

releasing

electricity

connection,

shifting

of

meters/service

lines,

issuing duplicate bills etc., which are

incidental or ancillary to the supply

of transmission and distribution of

electricity provided by electricity

transmission

and

distribution

utilities to their consumers.

Nil

Nil”

¨sÁUÀ – 4J

Part – IVA

18

2024

26

1946)

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

. 475

No. 475

2

(B) after serial number 44 and the entries relating thereto, the following serial number and entries

relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“44A

Heading

9981

Research and development services

against consideration received in the

form of grants supplied by –

(a) a Government Entity; or

(b) a research association, university,

college or other institution, notified

under clauses (ii) or (iii) of sub-section

(1) of section 35 of the Income Tax

Act, 1961

Nil

Provided that the

research

association,

university,

college or other

institution,

notified

under

clauses (ii) or

(iii)

of

sub-

section (1) of

section 35 of the

Income Tax Act,

1961

is

so

notified at the

time of supply of

the research and

development

service”

(C) after serial number 66 and the entries relating thereto, the following serial number and entries relating

thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“66A

Heading

9992

Services of affiliation provided by a

Central or State Educational Board or

Council or any other similar body, by

whatever name called, to a school

established, owned or controlled by the

Central

Government,

State

Government, Union Territory, local

authority, Governmental authority or

Government entity.

Nil

Nil”

(D) for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following

shall be substituted, namely: -

(1)

(2)

(3)

(4)

(5)

“69

Heading

9983

or

Heading

9991 or

Heading

9992

Any services provided by -

(a) the

National

Skill

Development

Corporation set up by the Government

of India;

(b) the National Council for Vocational

Education and Training;

Nil

Nil”

3

(c) an Awarding Body recognized by the

National

Council

for

Vocational

Education and Training;

(d) an Assessment Agency recognized by

the National Council for Vocational

Education and Training;

(e) a Training Body accredited with an

Awarding Body that is recognized by

the National Council for Vocational

Education and Training,

in relation to-

(i) the National Skill Development

Programme or any other scheme

implemented by the National Skill

Development Corporation; or

(ii) a

vocational

skill

development

course under the National Skill

Certification and Monetary Reward

Scheme; or

(iii) any National Skill Qualification

Framework aligned qualification or

skill in respect of which the National

Council for Vocational Education

and

Training

has

approved

a

qualification package.

(E) against serial number 71, in column (3), for the words “National Council for Vocational Training”,

the words “National Council for Vocational Education and Training” shall be substituted.

(ii)

in paragraph 2 of the said notification,

(A)

in item (h), -

(a) in sub-item (i), for the words “National Council for Vocational Training”, the words “National

Council for Vocational Education and Training” shall be substituted.

(b) in sub-item (ii), for the words “National Council for Vocational Training”, the words

“National Council for Vocational Education and Training” shall be substituted.

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)

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

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Date: 2024.10.18 16:46:05 +05'30'