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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:17.01.2025

NOTIFICATION (08/2025)

In exercise of the powers conferred by sub-section (5) of section 9 of the Karnataka Goods

and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the

recommendations of the Council, hereby makes the following further amendments in the Government

of Karnataka Notification (17/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in

the Karnataka Gazette, Extraordinary, Part IVA, No.607, dated the 29th June, 2017, namely:-

1. In the said notification, in the Explanation, for item (c), the following shall be substituted,

namely,-

“ “specified premises” has the same meaning as assigned to it in clause (xxxvi) of

paragraph 4 of notification number (11/2017) No. FD 48 CSL 2017 dated

29.06.2017.”.

2. This notification shall come into force with effect from the 1^st day of April, 2025.

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

. 40

No. 40

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=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d4

3b8f8b16, postalCode=560059, street=BANGALORE,

pseudonym=ca58c76cf7e2445d7a4f3f51407e025e,

serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729e

ddea0c1b5098e0, ou=GOVERNMENT OF KARNATAKA, o=GOVERNMENT OF

KARNATAKA, cn=THAMMAIAH

Date: 2025.01.18 16:00:28 +05'30'