(1)

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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:19/09/2025

NOTIFICATION (14/2025)

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of

section 15 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 notifies the rate of the

State tax of 6 per cent in respect of goods specified in Schedule appended to this notification, that

shall be levied on intra-State supplies of goods, the description of which is specified in the

corresponding entry in column (3) of the said Schedule, falling under the tariff item, sub-heading,

heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of

the said Schedule.

SCHEDULE

S. No.

Tariff item, Sub-

heading, Heading or

Chapter

Description

(1)

(2)

(3)

1.

6815

Fly ash bricks; Fly ash aggregates; Fly ash

blocks

2.

6901 00 10

Bricks of fossil meals or similar siliceous

earths

3.

6904 10 00

Building bricks

4.

6905 10 00

Earthen or roofing tiles

¨sÁUÀ – 4J

Part – IVA

19

2025

ಪ

28

1947)

BENGALURU, FRIDAY, 19 SEPTEMBER, 2025 BHADRAPADA 28, SHAKAVARSHA 1947)

. 607

No. 607

2

Explanation.- For the purposes of this notification,-

(a) the expressions "tariff item", "sub-heading", "heading" and "Chapter" shall mean

respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule

to the Customs Tariff Act, 1975 (51 of 1975);

(b)

the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975

(51 of 1975) including the Section and Chapter Notes and the General Explanatory Notes of

the First Schedule shall, so far as may be, apply to the interpretation of this notification;

(c)

the words and expressions used and not defined in this notification, but defined in the

Karnataka Goods and Service Tax Act, 2017 (Karnataka Act 27 of 2017), the Integrated

Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services

Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.

2. This notification shall come into force on the 22nd 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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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 17:29:35 +05'30'