(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

GOVERNMENT OF KARNATAKA

No. FD 04 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:20/09/2025

NOTIFICATION (02/2025)

In exercise of the powers conferred by sub-section (6) of section 54 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 following category of registered persons who

shall not be allowed refund on provisional basis under the said Act, namely :-

(a) Any person, who has not undergone Aadhaar authentication under rule 10B of the Karnataka

Goods and Services Tax Rules, 2017;

(b) Any person, who is engaged in the supply of the goods bearing description specified in column

(3), falling under Chapter or heading or sub-heading or tariff item specified in column (2), of the

Table below:

Table

S. No.

Chapter/ Heading/ Sub-

heading/ Tariff item

Description of Goods

(1)

(2)

(3)

1.

0802 80

Areca nuts

2.

2106 90 20

Pan masala

3.

24

Tobacco and manufactured tobacco substitutes

4.

3301

Essential oils

¨sÁUÀ – 4J

Part – IVA

20

2025

ಪ

29

1947)

BENGALURU, SATURDAY, 20 SEPTEMBER, 2025 BHADRAPADA 29, SHAKAVARSHA 1947)

. 614

No. 614

2

Explanation. –

(i) In this notification, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean

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

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

(ii) 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.

2. This notification shall come into force with effect from the 1st day of October, 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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THAMMAIAH

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Date: 2025.09.20 18:29:41 +05'30'