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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:19/09/2025

NOTIFICATION (17/2025)

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:-

In the said notification, after clause (iv), the following clause shall be inserted, namely: -

“(v) services by way of local delivery except where the person supplying such services through

electronic commerce operator is liable for registration under sub section (1) of section 22 of the

Karnataka Goods and Services Tax Act, 2017”.

2. This notification shall come into force with effect from the 22nd day of September 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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No. 610

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

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Date: 2025.09.19 17:31:30 +05'30'