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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:19/09/2025

NOTIFICATION (12/2025)

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

(08/2018) No. FD 48 CSL 2017, dated the 25th January, 2018, published in the Karnataka Gazette,

Extraordinary, Part IVA, No.200, dated the 25th January, 2018, namely:-

In the said notification, for the words, brackets, and figures “Schedule IV of Notification (01/2017)

No. FD 48 CSL 2017”, the following shall be substituted, namely:- “Schedule II or Schedule III of

Notification (09/2025) No. FD 02 CSL 2025”.

2. This notification shall come into force on 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. 605

R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

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Date: 2025.09.19 17:28:12 +05'30'