(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
GOVERNMENT OF KARNATAKA
No. FD 02 CSL 2025 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, Dated: 17.01.2025.
NOTIFICATION (02/2025)
In exercise of the powers conferred by sub-section (1) of section 11 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
(02/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette,
Extraordinary, Part IVA, No.592, dated the 29th June, 2017, namely:-
In the said notification, -
(a) in the Schedule, after S. No. 105 and the entries relating thereto, the following S. No. and
entries shall be inserted, namely: -
“105A.
30
Gene Therapy”;
(b) in the Explanation, for clause (ii) and 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 clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in
¨sÁUÀ – 4J
Part – IVA
17
2025 ¥ÀĵÀå 27
1946)
BENGALURU, FRIDAY, 17, JANUARY, 2025 PUSHYA, 27, SHAKAVARSHA, 1946)
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No. 34