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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:19/09/2025

NOTIFICATION (16/2025)

In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1)

of section 11, sub-section (5) of section 15 and section 148 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 amendment further to amend the Government of Karnataka Notification (12/2017) No. FD

48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part

IVA, No.602, dated the 29th June, 2017, namely:-

In the said notification,-

(a) In the table, -

(i) against serial number 18, in column (3), after clause (b), the following explanation shall be inserted, namely:-

“Explanation. - Nothing contained in this entry shall apply to:

(i) local delivery services provided by an Electronic Commerce Operator; or

(ii) local delivery services provided through an Electronic Commerce Operator.”;

(ii) after serial number 36B and the entries relating thereto, the following serial numbers and entries relating

thereto shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“36C

Heading

9971

Services

of life

insurance business

provided by an insurer to the insured,

where the insured is not a group.

[Please refer to clause (zfb) in para 2]

Nil

Nil

¨sÁUÀ – 4J

Part – IVA

19

2025

ಪ

28

1947)

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

. 609

No. 609

2

Explanation: For the removal of doubts, it

is hereby clarified that:

a. This exemption shall apply to a

contract of insurance where the

insured is an individual, or an

individual and family of the said

individual.

b. For the purposes of (a) above,

family shall include all individuals

insured as family in the contract of

insurance.

36D

Heading 9971

Services of health insurance business

provided by an insurer to the insured,

where the insured is not a group.

[Please refer to clause (zfb) in para 2]

Explanation: For the removal of doubts, it

is hereby clarified that:

a. This exemption shall apply to a

contract of insurance where the

insured is an individual, or an

individual and family of the

said individual.

b. For the purposes of (a) above,

family

shall

include

all

individuals insured as family in

the contract of insurance.

Nil

Nil

36E

Heading 9971

Reinsurance of the insurance services

specified in serial numbers 36C or 36D.

Nil

Nil”;

(b) in paragraph 2,

(i) for clause (ze), the following shall be substituted, namely: -

“(ze)‘goods transport agency’ means any person who provides service in relation to transport

of goods by road and issues a consignment note by whatever name called, but does not include

(i) an electronic commerce operator by whom the services of local delivery are provided,

(ii) an electronic commerce operator through whom the services of local delivery are provided”;

(ii) after clause (zfa), the following clause shall be inserted, namely:-

“(zfb) For the purposes of entries at serial numbers 36C and 36D in the table above, ‘group’

means group of persons who join together with a commonality of purpose or for engaging in

a common economic activity, other than availing insurance, and includes:

3

a. Employer– employee groups, where an employer-employee relationship exists between the

master/group policyholder and the members of the group in accordance with the applicable

laws;

b. Non employer– employee groups, where a clearly evident relationship exists between the

master/group policyholder and the members of the group, for services/ activities other than

insurance.”;

(iii) after clause (zg), the following clause shall be inserted, namely: -

“(zga) ‘health insurance business’ means the effecting of contracts which provide for sickness

benefits or medical, surgical or hospital expense benefits, whether in-patient or out-patient,

travel cover and personal accident cover;”.

2. This notification shall come into force with effect from the 22^nd 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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Date: 2025.09.19 17:30:55 +05'30'