(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
GOVERNMENT OF KARNATAKA
No. FD 02 CSL 2025 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, Dated:17.01.2025
NOTIFICATION (01/2025)
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 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 (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) in the Schedule I – 2.5%, after S. No. 98A and the entries relating thereto, the following S. No.
and entries shall be inserted, namely: -
“98B.
1904
Fortified Rice Kernel (FRK)”;
(b) in the Schedule III – 9%, against S. No. 15, in column (3), after the words “commonly known as
Murki”, the words “, Fortified Rice Kernel (FRK)” shall be inserted;
(c) after the Schedule VII, in the Explanation, for clause (ii) and the proviso appended to it, the
following clause shall be substituted, namely: -
“(ii) The expression ‘pre-packaged and labelled’ means all commodities that are intended for
retail sale and containing not more than 25 kg or 25 litre, which are ‘pre-packed’ as defined in
¨sÁUÀ – 4J
Part – IVA
17
2025 ¥ÀĵÀå 27
1946)
BENGALURU, FRIDAY, 17, JANUARY, 2025 PUSHYA, 27, SHAKAVARSHA, 1946)
. 33
No. 33