(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:17.01.2025

NOTIFICATION (06/2025)

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:-

(i) In the said notification, in the table, -

(A) against serial number 25A, in column (3), for the words “transmission and distribution”

wherever occurring, the words “transmission or distribution” shall be substituted;

(B) after serial number 36A and the entries relating thereto, the following serial numbers and

entries shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“36B

Heading

9971

or

Heading

9991

Services of insurance provided by the

Motor

Vehicle

Accident

Fund,

constituted under section 164B of the

Motor Vehicles Act, 1988 (59 of 1988),

against contributions made by insurers

out of the premiums collected for third

party insurance of motor vehicles.

Nil

Nil”

(C) against serial number 69, in the entry in column (3), after item (e), the following item shall

be inserted, namely :-

“(f) a training partner approved by the National Skill Development Corporation,”

¨sÁUÀ – 4ಎ

Part – IVA

17

2025(

27

1946)

BENGALURU, FRIDAY , 17, JANUARY , 2025 ( PUSHYA , 27, SHAKAVARSHA, 1946)

. 38

No. 38

2

(ii) in paragraph 2 of the said notification,

(A)

item (w) shall be omitted with effect from the 1^st day of April, 2025;

(B)

after item (zj), the following item shall be inserted, namely: -

“(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of section 2 of the

Insurance Act, 1938 (4 of 1938).”.

By Order and in the name of the

Governor of Karnataka,

(H. R. LALITHA)

Under Secretary to Government,

Finance Department (Exp-2 & 10)

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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,

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Date: 2025.01.18 15:57:55 +05'30'