(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
ಸൽೕಯ ವವರಗำ ಮൡ౨ ๎ಸನ ರಚච ಸ฿ಲಯ
ಅඌಚච
ಒ: ವ๎ಇ 50 ๎ಸನ 2025, ಂಗิฆ, ൽකಂಕ: 02.09.2025
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) เඒಯಕ, 2025 ಇದಃౙ 2025 ರ
දౣಂಬฑ ൟಂಗಳ 2ඡ ൽකಂಕඈൿ ฃಜඩಲರ ಒඪ౭ಡ අฉൟൿ౪, ನ
ൟำವัಃಛಜ ಇದඝ౬ 2025ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 43 ಎಂ්ർಜ ಕකბಟಕ
ฃಜಪತದ เ๕ಷ ಃಯย (ූಗ IV) ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං,-
2025 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ:43
(2025ರ දౣಂಬฑ ൟಂಗಳ 2ඡ ൽකಂಕඈൿ ಕකბಟಕ ฃಜಪತದ เ๕ಷ ಃಯย ෮ದฤ ಪಕಟ฿ಜං)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2025
(2025ರ දౣಂಬฑ ൟಂಗಳ 2ඡ ൽකಂಕඈൿ ฃಜඩಲคಂದ ಒඪ౭ಡಯඝ౬ ಪഷಯมಜං)
ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017 (2017ರ ಕකბಟಕ
ಅඌඛಯಮ 27)ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല ಡฤ ಒಂൿ ಅඌඛಯಮ.
ಇย ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ
คಡ ಅඌඛಯಮ, 2017 (2017ರ ಕකბಟಕ ಅඌඛಯಮ 27)ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല
ഴโൿ ಕ౨฿ಜฆโದคಂದ;
ಇൿ, ූರತ ಗಣฃಜದ ಎಪ౭൞౨ರඡ ವಷბದย ಕකბಟಕ ฃಜ เඋನ
ಡಲൽಂದ ಈ ෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย:-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ಸರಀ
ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2025 ಎಂൿ ಕฉಯತಕౙൿ౪.
(2) ಅನ൭ ಉಪීඌൿದඝ౬ัൿ, ಈ ಅඌඛಯಮದ ಉಪීಧಗำ ಸ౽ბರโ
ಸ౽ბค
ฃಜಪತದย
ಅඌಚචಯ
෩ಲಕ
ತൡ౨ಪലಸಬർದ
ಅಂಥ
ൽකಂಕඈൿ ೦คಡ ಬರತಕౙൿ౪.
¨sÁUÀ – 4ಎ
Part – IVA
, 02
, 2025 (
,11,
, ೧೯೪7)
BENGALURU, TUESDAY, 02, SEPTEMBER, 2025 (BHADRAPADA ,11, SHAKAVARSHA, 1947)
. 527
No. 527
2
2. ಪಕರಣ 2ರ ൟൿ౪ಪല.- ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ ಅඌඛಯಮ, 2017
(2017ರ ಕකბಟಕ ಅඌඛಯಮ 27)ರ (ಇย ಇඝ౬෨ಂං ෩ಲ ಅඌඛಯಮๅಂൿ
ಉวೕಸมಜං) 2ඡ ಪಕರಣದย,-
(i) ಘಡ (61)ರย “ಪಕರಣ 9ರ ಉಪಪಕರಣ (3) ಅಥ฿ ಉಪಪಕರಣ (4)ರ” ಎಂಬ
ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಆವರಣ ກ౬ಗಳ ಬದยಡ “ಈ ಅඌඛಯಮ ಅಥ฿ ೕ೧ತ
ಸರಀ ಮൡ౨ ๅಗಳ ಅඌඛಯಮ, 2017(2017ರ ಄ಂದ ಅඌඛಯಮ .13)ರ ಪಕರಣ 5ರ
ಉಪಪಕರಣ (3) ಅಥ฿ ಉಪಪಕರಣ (4)ರ” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨ ಆವರಣ
ກ౬ಗಳඝ౬ 2025ರ ಏඪฯ 1ඡ ൽකಂಕൽಂದ ೦คಡ ಬฆ๋ ಪൟೕ೧ฆโർಜ
ූเಸತಕౙൿ౪;
(ii) ಘಡ 69ರย,-
(ಎ) ಘಡ () ಯย “පฃಡัತ” ಎಂಬ ಪದದ ತฆ฿ಯ “ඛඌಯ” ಎಂಬ
ಪದವඝ౬ คಸತಕౙൿ౪;
() ಘಡ () ಯ ತฆ฿ಯ ಈ ෨ಂൽನ เವರൕಯඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“เವರൕ:- ಈ ಉಪ-ಘಡದ ಉං౪ೕಶಗัಛಜ,-
(i) “ಸ౩ัೕಯ ඛඌ” ಎಂದฉ ඵೈಯൟ ಪඃಶಃౙ ීඌඈ කಗคಕ
ಪ౽ಯბಗಳඝ౬ චರๆคโದ౽ౙಜ ಮൡ౨ ෴โඃ ກಸคඛಂದ ಕฉಯมಞವ
෴โඃ ಕ౨ ค, ಕರ, ಂಕ, ಉಪಕರ ಅಥ฿ ๑ಲౙವඝ౬ เඌಸฤ, ಗಸฤ
౩ඪಸมದ
ಸ౩ัೕಯ
ಸ౷ಯಡัತ
ඩඌ౽ರದ
ඛತಣ
ಅಥ฿
ವವ౩ಪචಯലಯยನ ෴โඃ ඛඌ;
(ii) “පฃಡัತ ඛඌ” ಎಂದฉ ಮನಗರ ಪඃಶ ಅಥ฿ පರ ಪඃಶಃౙ
ීඌඈ
කಗคಕ
ಪ౽ಯბಗಳඝ౬
චರๆคโದ౽ౙಜ
ಮൡ౨
෴โඃ
ກಸคඛಂದ ಕฉಯมಞವ ෴โඃ ಕ౨ คಡ, ಕರ, ಂಕ, ಉಪಕರ ಅಥ฿ ๑ಲౙವඝ౬
เඌಸฤ, ಗಸฤ ౩ඪಸมದ ಸ౩ัೕಯ ಸ౷ಯಡัತ ඩඌ౽ರದ ඛತಣ
ಅಥ฿ ವವ౩ಪචಯലಯยನ ෴โඃ ඛඌ.”
(iii) ಘಡ (116)ರ ತฆ฿ಯ ಈ ෨ಂൽನದඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“(116ಎ) “เ๏ಷౣ ಞฆൡ ಪච” ಎಂದฉ 148ಎ ಪಕರಣದ ಉಪ-ಪಕರಣ (2)ರ ()
ಘಡದย ಉวೕದ เ๏ಷౣ ಞฆൡ ಪච ಟ ඛൽბಷౣ฿ದ, ಭದ൞ ಮൡ౨
ಅัಸมಗದ ല೧ಟฯ ౣಂඬ, ല೧ಟฯ ಞฆൡ ಅಥ฿ ෴โඃ ಇತರ ಞฆತඝ౬
ಒಳತำโൿ;”
3. ಪಕರಣ 12ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 12ರยನ ಉಪ-ಪಕರಣ
(4)ඝ౬ ഖౣಡತಕౙൿ౪.
4. ಪಕರಣ 13ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 13ರยನ ಉಪ-ಪಕರಣ
(4)ඝ౬ ഖౣಡತಕౙൿ౪.
5. ಪಕರಣ 17ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 17ರ ಉಪ-ಪಕರಣ
(5)ರยನ (ല) ಘಡದย,-
3
(i) “౩ವರ ಅಥ฿ ൧ೕಪಕರಣಗಳඝ౬” ಎಂಬ ಪದಗಳ ಬದมಜ “౩ವರ ಮൡ౨
൧ೕಪಕರಣಗಳඝ౬” ಎಂಬ ಪದಗಳඝ౬ 2017ರ ೩ษ 1ඡ ൽකಂಕൽಂದ ೦คಡ
ಬฆ๋ ಪൟೕ೧ฆโർಜ ූเಸತಕౙൿ౪;
(ii) ಈಛಗศ ಇฆವ เವರൕಯඝ౬ เವರൕ 1 ಎಂಬ ಒಯඝ౬ ඛೕಡತಕౙൿ౪
ಮൡ౨ ಡ ಒ ඛೕಡมದ เವರൕ 1ರ ತฆ฿ಯ ಈ ෨ಂൽನದඝ౬ คಸತಕౙൿ౪,
ಎಂದฉ:-
“เವರൕ 2.- (ല) ಘಡದ ಉං౪ೕಶ౽ౙಜ, ෴โඃ ൟೕඬბ, ല౾ ಅಥ฿ ෴โඃ
ක෴ಲಯ, ක෴ඌಕರಣ ಅಥ฿ ಇತರ ඩඌ౽ರದ ಆඃಶಃౙ เฆದ౫฿ൿൿ ಏඡ
ಒಳತಂലದ౪ง, “౩ವರ ಅಥ฿ ൧ೕಪಕರಣಗำ” ಎಂಬ ෴โඃ ಉวೕಖโ
“౩ವರ ಅಥ฿ ൧ೕಪಕರಣಗำ” ಎಂ්ದರ ಉวೕಖๅಂൿ ಅ൵ბಸತಕౙൿ౪ ಟ
෴฿ಗล ಡ ಉวೕಸมಜං ಎಂ්ದඝ౬ ಅ൵ბಸತಕౙං౪ಂൿ ಈ ෩ಲಕ
ಸ౭ౣೕಕคಸมಜං.”
6. ಪಕರಣ 20ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 20ರ ಉಪ-ಪಕರಣರย,-
(i) ಉಪ-ಪಕರಣ (1)ರย, “ಪಕರಣ 9ರ ಉಪಪಕರಣ (3) ಅಥ฿ ಉಪಪಕರಣ (4)ರ”
ಎಂಬ ಪದಗำ, ಅಂ౾ಗಳ ಮൡ౨ ಆವರಣ ກ౬ಗಳ ಬದยಡ “ಈ ಅඌඛಯಮ ಅಥ฿
ೕ೧ತ ಸರಀ ಮൡ౨ ๅಗಳ ಅඌඛಯಮ, 2017(2017ರ ಄ಂದ ಅඌඛಯಮ 13)ರ
ಪಕರಣ 5ರ ಉಪಪಕರಣ (3) ಅಥ฿ ಉಪಪಕರಣ (4)ರ” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨
ಆವರಣ
ກ౬ಗಳඝ౬
2025ರ
ಏඪฯ
1ඡ
ൽකಂಕൽಂದ
೦คಡ
ಬฆ๋
ಪൟೕ೧ฆโർಜ ූเಸತಕౙൿ౪;
(ii) ಉಪ-ಪಕರಣ (2)ರย, “ಪಕರಣ 9ರ ಉಪಪಕರಣ (3) ಅಥ฿ ಉಪಪಕರಣ (4)ರ”
ಎಂಬ ಪದಗำ, ಅಂ౾ಗಳ ಮൡ౨ ಆವರಣ ກ౬ಗಳ ಬದยಡ “ಈ ಅඌඛಯಮ ಅಥ฿
ೕ೧ತ ಸರಀ ಮൡ౨ ๅಗಳ ಅඌඛಯಮ, 2017(2017ರ ಄ಂದ ಅඌඛಯಮ 13)ರ
ಪಕರಣ 5ರ ಉಪಪಕರಣ (3) ಅಥ฿ ಉಪಪಕರಣ (4)ರ” ಎಂಬ ಪದಗำ, ಅಂ౾ಗำ ಮൡ౨
ಆವರಣ
ກ౬ಗಳඝ౬
2025ರ
ಏඪฯ
1ඡ
ൽකಂಕൽಂದ
೦คಡ
ಬฆ๋
ಪൟೕ೧ฆโർಜ ූเಸತಕౙൿ౪.
7. ಪಕರಣ 34ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 34ರ (2)ඡ ಉಪ-
ಪಕರಣದ ಪฏൡಕಃౙ ಈ ෨ಂൽನ ಪฏൡಕವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“ಪฏൡ ಈ ෨ಂൽನโಗಳย තซಃർರನ ഖౣವั คಡ ಧಯยನ
ಇัಃಯඝ౬ ಅඝಮൟಸತಕౙದ౪ಲ,-
(i)
ಅಂಥ
ಜ
ೕഔಡ
ීඌඈ
ഴವั
คಡ
ಜ෫ಯඝ౬
ಪഷൿಆಂലದ౪ย, ಅಂಥ ౷ೕಂൟർರඝ ඣೕಂർತ ವ౾౨෴ಜൿ౪, ಅದඝ౬
౷ೕಂൟർರඝ ෨ಖತัಸൽದ౪ฉ;
(ii) ಇತರ ಪಕರಣಗಳย, ಅಂಥ තซಃಯ คಡ ෬ยನ ຄฉಯඝ౬ ෴ช ಇತರ
ವ౾౨ಯ ෬ว ຄคದ౪ฉ.”.
8. ಪಕರಣ 38ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 34ರย,-
4
(i) ಉಪ-ಪಕರಣ (1)ರย “ಸ౷-ಜನತಂಡ เವರ ಪತದ” ಎಂಬ ಪದಗಳ ಬದยಡ
“เವರ ಪತದ” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
(ii) ಉಪ-ಪಕರಣ (2)ರย,-
(ಎ) “ಅലಯย ಸ౷-ಜನತಂಡ” ಎಂಬ ಪದಗಳ ಬದยಡ “ಉวೕಖದยನ” ಎಂಬ
ಪದವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪;
() ಘಡ (ಎ)ರย “ಮൡ౨” ಎಂಬ ಪದವඝ౬ ഖౣಡತಕౙൿ౪;
()
ಘಡ
()ರย
“ಈ
ಃಳಉಡವคಂದ”
ಎಂಬ
ಪದಗಳ
ಬದยಡ
“ಈ
ಃಳಉಡವರඝ౬ ಒಳತಂഽ” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪; ಮൡ౨
(ല) ಘಡ () ಮൡ౨ ಅದಃౙ ීඌದ ನ෩ൿಗಳ ತฆ฿ಯ ಈ
෨ಂൽನದඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“() ඛಯ෦ಸಬർඈಥ ಇತರ เವರಗำ.”.
9. ಪಕರಣ 39ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 39ರยನ ಉಪ-ಪಕರಣ
(1)ರย “ಅಂಥ ಸಮಯඅಳಛಜ” ಎಂಬ ಪದಗಳ ಬದยಡ “ಅಂಥ ಸಮಯඅಳಛಜ ಟ
ಅಂಥ ಷರൡ౨ಗำ ಮൡ౨ ඛಬბಂಧಗัತಳಪഖౣ” ಎಂಬ ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
10. ಪಕರಣ 107ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 107ರ (6)ඡ ಉಪ-
ಪಕರಣದ ಪฏൡಕಃౙ ಈ ෨ಂൽನ ಪฏൡಕವඝ౬ ಪൟೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-
“ಪฏൡ ෴โඃ คಡಯ ತಛංಯඝ౬ ಒಳತಂലಲದ ඈಡචಯඝ౬ ഴವ
෴โඃ ಆඃಶದ ීಧದย, ಅಂಥ ಆඃಶದ เฆದ౫ ಅඪೕฤർರඝ, ಸದค ඈಡದ
๕ಕಡ ಹತ౨ರಷౣಃౙ ಸಮකದ ෮ತ౨ವඝ౬ ർಯ ലದ ຄರൡ ෴โඃ ಅඪೕಲඝ౬
ಸยಸತಕౙದ౪ಲ.”
11. ಪಕರಣ 112ರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 112ರ (8)ඡ ಉಪ-
ಪಕರಣಃౙ ಈ ෨ಂൽನ ಪฏൡಕವඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“ಪฏൡ ෴โඃ คಡಯ ತಛංಯඝ౬ ಒಳತಂലಲದ ඈಡචಯඝ౬ ഴವ
෴โඃ ಆඃಶದ ීಧದย, ಅಂಥ ಆඃಶದ เฆದ౫ ಅඪೕฤർರඝ, ಪಕರಣ 107ರ
ಉಪ-ಪಕರಣ (6)ರ ಪฏൡಕದ ಅലಯย ඩವൟಸ౽ದ ෮ತ౨ದ ೯ಡ ಸದค ඈಡದ
๕ಕಡ ಹತ౨ರಷౣಃౙ ಸಮකದ ෮ತ౨ವඝ౬ ർಯ ലದ ຄರൡ ෴โඃ ಅඪೕಲඝ౬
ಸยಸತಕౙದ౪ಲ.”
12. ຄಸ ಪಕರಣ 122 ಪბഷ.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 122ಎ
ತฆ฿ಯ ಈ ෨ಂൽನದඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“122. ಗბಪ౨ ಮൡ౨ ಞฆൡಹೋವ ౽ಯბವವ౩ಯඝ౬ ඩยಸฤ
เಫಲ฿ൿದ౽ౙಜ ඈಡච.- ಈ ಅඌඛಯಮದย ಏඡ ಒಳತಂലದ౪ง, 148ಎ
ಪಕರಣದ ಉಪ-ಪಕರಣ (1)ರ ಘಡ ()ರย ಉวೕಸมದ ෴ช ವ౾౨, ಸದค
ಪಕರಣದ ಉಪීಧಗಳ ಉಲಂಘචಯඝ౬ ലದฉ, ಆತඝ ಅඋಯ XVರ ಅಥ฿ ಈ
ಅඋಯದ ಉಪීಧಗಳ ಅലಯยನ ෴โඃ ඈಡචಯ ೯ಡ ಒಂൿ ಲౘ
งඩಗಳ ෮ತ౨ ಅಥ฿ ಅಂಥ ಸರಀಗಳ ෬ว ඩವൟಸ౽ದ คಡಯ ๕ಕಡ
5
ಹತ౨ರಷౣರย ෴โൿ ກೕ ಅಷౣಃౙ ಸಮකದ ෮ತ౨ದ ඈಡವඝ౬ ඩವൟಸฤ
ຄൕಛರකಜರತಕౙൿ౪.”.
13. ຄಸ ಪಕರಣ 148ಎ ಪბഷ.- ෩ಲ ಅඌඛಯಮದ ಪಕರಣ 122ಎ
ತฆ฿ಯ ಈ ෨ಂൽನದඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
“148ಎ. ಃಲโ ಸರಀಗಳ ಗბಪ౨ ಮൡ౨ ಞฆൡಹೋವ ౽ಯბವವ౩.-
ಸ౽ბರโ ಈඛ౺ฯನ ๏මರ౺ಗಳ ෬ฉಡ, ಅඌಚචಯ ෩ಲಕ,-
(ಎ) ಸರಀಗಳඝ౬;
() ಈ ಪಕರಣದ ಉಪීಧಗำ ಅನ౷ಯ฿ಗತಕౙ ಅಂಥ ಸರಀಗಳ ಅඝෟೕಗ
ಅಥ฿ ವವರದยฆವ ವ౾౨ಗำ ಅಥ฿ ವ౾౨ಗಳ ವಗბವඝ౬,
-
ඛൽბಷౣಪലಸಬൿ.
(2) ಉಪ-ಪಕರಣ (1)ರ (ಎ) ಘಡದย ಉวೕಖ฿ಜฆವ ಸರಀಗಳ ීಧದย
ಸ౽ბರโ,-
(ಎ) เ๏ಷౣ ಞฆൡ ಪචಯඝ౬ ಅಂഔಸฤ ಅඝ฿ಞವ ಟ เൿකನ
ಗಹ
ಮൡ౨
ඛಯ෦ಸಬർඈಥ
ವ౾౨ಗಳ
෩ಲಕ
ಅದರยฆವ
ൟ
ಪഷโದ౽ౙಜ ವವ౩ಂದඝ౬ ಉಪීඌಸಬൿ; ಮൡ౨
() ಅಂಥ ಸರಀಗัಡ ಅದರย ർಖยಸ౽ದ ൟಯඝ౬ ಒಳತಂഽ
เ๏ಷౣ ಞฆൡ ಪචಯඝ౬ ඛಯ෦ಸಬൿ.
(3) ಉಪ-ಪಕರಣ (1)ರย ಉวೕಸมದ ವ౾౨ಗำ,-
(ಎ)
ಸದค
ಸರಀಗำ
ಅಥ฿
ಅದฌಂൽಜನ
ඩ಄೩ಗಳ
෬ว
ಅಂಥ
ൟಯඣ౬ಳತಂಡ ಮൡ౨ ಅಂಥ เඋನದย เ๏ಷౣ ಞฆൡ ಪචಯඝ౬
ಅಂഔಸತಕౙൿ౪;
() ಅಂಥ ಸಮಯඅಳಛಜ ಅಂಥ ൟ ಮൡ౨ เವರಗಳඝ౬ ಒದಜಸತಕౙൿ౪
ಟ ಅಂಥ ർಖวಗำ ಅಥ฿ ದ౨ๆ೩ಗಳඝ౬ ಅಂಥ ನ෩ච ಮൡ౨ เඋನದย
ඛವბಸತಕౙൿ౪;
() ಞฆൟเಃ, ಮಥბ, ౽෴ბಚರൕಯ ಅವඌ ಮൡ౨ ಅಂಥ ಇತರ เವರಗำ
ಅಥ฿ ൟಯඝ౬ ಒಳತಂഽ ಅಂಥ ಸರಀಗಳ ಉ൞౭ದචಯ ವವರದ ಸ౩ಳದย
౩ඪಸมದ ൧ೕಪಕರಣದ เವರಗಳඝ౬ ಅಂಥ ಸಮಯඅಳಡ ಟ ಅಂಥ
ನ෩ච ಮൡ౨ เඋನದย ಒದಜಸತಕౙൿ౪; ಮൡ౨
(ല) ಉಪ-ಪಕರಣ (2)ರย ಉวೕಸมದ ವವ౩ಡ ීඌದ ಅಂಥ ෮ತ౨ವඝ౬
ඛಯ෦ಸಬർඈ ඩವൟಸತಕౙൿ౪.”.
14. ಅඝ IIIರ ൟൿ౪ಪല.- ෩ಲ ಅඌඛಯಮದ ಅඝ IIIರย,-
(i) 8ඡ ಘലಃಯยನ (ಎ) ಘಡದ ತฆ฿ಯ ಈ ෨ಂൽನ ಘಡವඝ౬
คಸತಕౙൿ౪ ಮൡ౨ 2017ರ ೩ษ 1ඡ ൽකಂಕൽಂದ ೦คಡ ಬฆ๋ คฆโർಜ
ූเಸತಕౙൿ౪, ಎಂದฉ:-
6
“(ಎಎ) เ๕ಷ เತ౨ ವಲಯದย ಅಥ฿ ෨ಕ౨ ฃಟ ๕ಖರ൏ ವಲಯದย
ರඹ౨ಛಜ ಅಥ฿ ಸ౩ัೕಯ ಂಕ ಪඃಶಃౙ ൟೕฆವั ഴವ ෮ದฤ ๕ಖคದ
ಸರಀಗಳ තซಃ;”
(ii) เವರൕ 2ರย “ಘലಃ 8ರ” ಎಂಬ ಪದಗำ ಮൡ౨ ಅಂ౾ಯ ತฆ฿ಯ “(ಎ)
ಘಡದ” ಪದ, ಆವರಣ ກ౬ಗำ ಮൡ౨ ಅౘರವඝ౬ คಸತಕౙൿ౪ ಮൡ౨ 2017ರ ೩ษ 1ඡ
ൽකಂಕൽಂದ ೦คಡ ಬฆ๋ คฆโർಜ ූเಸತಕౙൿ౪; ಮൡ౨
(iii) เವರൕ 2ರ ತฆ฿ಯ ಈ ෨ಂൽನ เವರൕಯඝ౬ คಸತಕౙൿ౪ ಮൡ౨ 2017ರ
೩ษ 1ඡ ൽකಂಕൽಂದ ೦คಡ ಬฆ๋ คฆโർಜ ූเಸತಕౙൿ౪, ಎಂದฉ:-
“เವರൕ 3.- 8ඡ ಘലಃಯ (ಎಎ) ಘಡದ ಉං౪ೕಶಗัಛಜ, “เ๕ಷ เತ౨ ವಲಯ”,
“෨ಕ౨ ฃಟ ๕ಖರ൏ ವಲಯ” ಮൡ౨ “ಸ౩ัೕಯ ಂಕ ಪඃಶ” ಎಂಬ
ಪർವัಗำ เ๕ಷ เತ౨ ವಲಯಗಳ ಅඌඛಯಮ, 2005(2005ರ ಄ಂದ ಅඌඛಯಮ 28)ರ
2ඡ ಪಕರಣದย ಅโಗัಡ ඛೕಡมದ ಅඃ ಅಥბವඝ౬ ຄಂൽರತಕౙൿ౪.”
15. ಗಸมದ คಡಡ ಮฆർಯ ಇฆโൽಲ.- ಗಸมದ, ಆದฉ ಈ
ൟൿ౪ಪല ಅඌඛಯಮದ 14ඡ ಪಕರಣโ ೦คಯยฆವ ಎม ฿ಸ౨เಕ ಸಮಯಗಳล
ലฆವ ಎม คಡಗಳඝ౬ ಮฆർಯ ಡತಕౙದ౪ಲ.
ಕකბಟಕ ฃಜඩಲರ ಆඃ๎ඝರ
ಮൡ౨ ಅವರ ກಸคನย,
(೧. ๏ೕಧฑ)
ಸ౽ბರದ ౽ಯბದ๏ბ,
ಸൽೕಯ ವವರಗำ ಮൡ౨
๎ಸನ ರಚච ಇมಒ.
7
PARLIAMENTARY AFFAIRS AND LEGISLATION SECRETARIAT
NOTIFICATION
NO.DPAL 50 SHASHANA 2025, BENGALURU, DATED: 02.09.2025
ූರತ เඋನದ ಅඝೕಧ 348ರ ಘಡ (3)ರ ಅലಯย ฃಜඩಲคಂದ
ಅඌಂತತัದ ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2025 (2025
ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 43) ರ ූಂತರವඝ౬ ಅඌಂತ ಆಂಗ ಪಠๅಂൿ
ಕකბಟಕ ฃಜಪತದ เ๕ಷ ಃಯย (ූಗ IV) ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං,-
KARNATAKA ACT NO. 43 OF 2025
(First Published in the Karnataka Gazette Extra-ordinary on the 2nd day of September 2025)
THE KARNATAKA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2025
(Received the assent of the Governor on the 2nd day of September 2025)
An Act further to amend the Karnataka Goods and Services Tax Act,
2017(Karnataka Act 27 of 2017).
Whereas, it is expedient further to amend the Karnataka Goods and Services
Tax Act, 2017 (Karnataka Act 27 of 2017), for the purpose hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the seventy sixth year
of the Republic of India as follows:-
1. Short title and commencement.- (1) This Act may be called the
Karnataka Goods and Services Tax (Amendment) Act, 2025.
(2) Save as otherwise provided, the provisions of this Act shall come into force
on such date, as the Government may, by notification in the Official Gazette,
appoint.
2. Amendment of section 2.- In the Karnataka Goods and Services Tax Act,
2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the Principal Act), in
section 2,-
(i) in clause (61), after the word and figure "section 9", the words, brackets
and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of
the Integrated Goods and Services Tax Act, 2017 (Central Act No 13 of 2017)" shall
be deemed to have been inserted with effect from the 1st day of April, 2025;
(ii) in clause (69),-
(a) in sub-clause (c), after the words "management of a municipal", the
word "fund" shall be inserted;
(b) after sub-clause (c), the following Explanation shall be inserted,
namely:-
'Explanation.- For the purposes of this sub-clause-
8
(i) "local fund" means any fund under the control or management of an
authority of a local self-government established for discharging
civic functions in relation to a Panchayat area and vested by law
with the powers to levy, collect and appropriate any tax, duty, toll,
cess or fee, by whatever name called;
(ii) "municipal fund" means any fund under the control or management
of an authority of a local self-government established for
discharging civic functions in relation to a Metropolitan area or
Municipal area and vested by law with the powers to levy, collect
and appropriate any tax, duty, toll, cess or fee, by whatever name
called;
(iii) after clause (116), the following clause shall be inserted, namely:-
(116A) "unique identification marking” means the unique identification
marking referred to in clause (b) of sub-section (2) of section 148A and
includes a digital stamp, digital mark or any other similar marking, which
is unique, secure and non-removable;
3. Amendment of section 12.- In section 12 of the Principal Act, sub-
section (4) shall be omitted.
4. Amendment of section 13.- In section 13 of the Principal Act, sub-section
(4) shall be omitted.
5. Amendment of section 17.- In section 17 of the Principal Act, in sub-
section (5), in clause (d),-
(i) for the words "plant or machinery", the words "plant and machinery” shall
be deemed to have been substituted with effect from the 1st day of July,
2017;
(ii) the existing Explanation shall be numbered as Explanation-1 and after
Explanation-1 as so numbered, the following Explanation shall be
inserted, namely:-
“Explanation-2.- For the purposes of clause (d), it is hereby clarified that
notwithstanding anything to the contrary contained in any judgment,
decree or order of any court, tribunal, or other authority, any reference
to "plant or machinery" shall be construed and shall always be deemed
to have been construed as a reference to "plant and machinery”.
6. Amendment of section 20.- In section 20 of the Principal Act,-
(i) in sub-section (1), after the word and figure "section 9", the words,
brackets and figures "of this Act or under sub-section (3) or sub-section
(4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (Central
Act No 13 of 2017)" shall be deemed to have been inserted with effect from
the 1st day of April, 2025;
(ii) in sub-section (2), after the word and figure "section 9", the words,
brackets and figures "of this Act or under sub-section (3) or sub-section
9
(4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (Central
Act No 13 of 2017)," shall be deemed to have been inserted with effect from
the 1st day of April, 2025.
7. Amendment of section 34.- In section 34 of the Principal Act, in sub-
section (2), for the proviso, the following proviso shall be substituted, namely:-
"Provided that no reduction in output tax liability of the supplier shall be
permitted, if the-
(i) input tax credit as is attributable to such a credit note, if availed, has not
been reversed by the recipient, where such recipient is a registered person; or
(ii) incidence of tax on such supply has been passed on to any other person,
in other cases.".
8. Amendment of section 38.- In section 38 of the Principal Act,-
(i) in sub-section (1), for the words "an auto-generated statement", the words
"a statement" shall be substituted;
(ii) in sub-section (2),-
(a) for the words "auto-generated statement under", the words "statement
referred in" shall be substituted;
(b) in clause (a), the word "and" shall be omitted;
(c) in clause (b), after the words "by the recipient,", the word "including"
shall be inserted; and
(d) after clause (b), and the entries relating thereto the following clause
shall be inserted, namely:-
"(c) such other details as may be prescribed.".
9. Amendment of section 39.- In section 39 of the Principal Act, in sub-
section (1), for the words "and within such time", the words "within such time, and
subject to such conditions and restrictions" shall be substituted.
10. Amendment of section 107.- In section 107 of the Principal Act, in sub-
section (6), for the proviso, the following proviso shall be substituted, namely:-
"Provided that in case of any order demanding penalty without involving
demand of any tax, no appeal shall be filed against such order unless a sum equal
to ten per cent. of the said penalty has been paid by the appellant."
11. Amendment of section 112.- In section 112 of Principal Act, in sub-
section (8), the following proviso shall be inserted, namely:-
"Provided that in case of any order demanding penalty without involving
demand of any tax, no appeal shall be filed against such order unless a sum equal
to ten percent of the said penalty, in addition to the amount payable under the
proviso to sub-section (6) of section 107 has been paid by the appellant.".
12. Insertion of new section 122-B.- After section 122A of the Principal
Act, the following new section shall be inserted, namely:-
10
"122-B. Penalty for failure to comply with track and trace mechanism.-
Notwithstanding anything contained in this Act, where any person referred to in
clause (b) of sub-section (1) of section 148A acts in contravention of the provisions
of the said section, he shall, in addition to any penalty under Chapter XV or the
provisions of this Chapter, be liable to pay a penalty equal to an amount of one
lakh rupees or ten per cent of the tax payable on such goods, whichever is higher.".
13. Insertion of new section 148-A.- After section 148 of the Principal Act,
the following section shall be inserted, namely:-
"148-A. Track and trace mechanism for certain goods.- (1) The
Government may, on the recommendations of the Council, by notification, specify,-
(a) the goods;
(b) persons or class of persons who are in possession or deal with such goods
to which the provisions of this section shall apply.
(2) The Government may, in respect of the goods referred to in clause (a) of
sub- section (1),-
(a) provide a system for enabling affixation of unique identification
marking and for electronic storage and access of information
contained therein, through such persons, as may be prescribed; and
(b) prescribe the unique identification marking for such goods, including
the information to be recorded therein.
(3) The persons referred to in sub-section (1), shall,-
(a) affix on the said goods or packages thereof, a unique identification
marking, containing such information and in such manner;
(b) furnish such information and details within such time and maintain
such records or documents, in such form and manner;
(c) furnish details of the machinery installed in the place of business of
manufacture of such goods, including the identification, capacity,
duration of operation and such other details or information, within
such time and in such form and manner; and
(d) pay such amount in relation to the system referred to in sub-section
(2), as may be prescribed.".
14. Amendment of Schedule III.- In Schedule III of the Principal Act,-
(i) in paragraph 8, after clause (a), the following clause shall be inserted and
shall be deemed to have been inserted with effect from the 1st day of July,
2017, namely:-
"(aa) Supply of goods warehoused in a Special Economic Zone or in a Free
Trade Warehousing Zone to any person before clearance for exports or to
the Domestic Tariff Area;"
11
(ii) in Explanation 2, after the words “For the purposes of”, the words,
brackets and letter "clause (a) of” shall be inserted and shall be deemed
to have been inserted with effect from the 1st day of July, 2017; and
(iii) after Explanation 2, the following Explanation shall be inserted and shall
be deemed to have been inserted with effect from the 1st day of July,
2017, namely:-
"Explanation 3.- For the purposes of clause (aa) of paragraph 8, the
expressions "Special Economic Zone", "Free Trade Warehousing Zone"
and "Domestic Tariff Area" shall have the same meanings respectively as
assigned to them in section 2 of the Special Economic Zones Act, 2005
(Central Act No 28 of 2005)."
15. No refund of tax collected.- No refund shall be made of all such tax
which has been collected, but which would not have been so collected, had section
14 of this Amendment Act been in force at all material times.
The above translation of ಕකბಟಕ ಸರಀ ಮൡ౨ ๅಗಳ คಡ (ൟൿ౪ಪല)
ಅඌඛಯಮ, 2025 (2025 ರ ಕකბಟಕ ಅඌඛಯಮ ಒ:43) be published in the
official Gazette under clause (3) of Article 348 of the Constitution of India.
THAAWARCHAND GEHLOT
GOVERNOR OF KARNATAKA
By Order and in the name of
the Governor of Karnataka,
G. SRIDHAR
Secretary to Government
Department of Parliamentary
Affairs and Legislation
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Date: 2025.09.02 18:36:31 +05'30'