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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha, Bengaluru,

Dated:30/10/2025

NOTIFICATION (18/2025)

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 the

recommendations of the Council, hereby makes the following further amendments in the Government

of Karnataka Notification (26/2018) No. FD 48 CSL 2017, dated the 31^st December, 2018, published

in the Karnataka Gazette, Extraordinary, Part IVA, No.1561, dated the 31^st December, 2018, namely:-

In the said notification, in the Explanation, for clause (c), the following clause shall be substituted,

namely: -

"(c) "Nominated Agency" means entities mentioned in Lists 13, 14 and 15 appended to Table I

of notification No. 45/2025-Customs, dated the 24^th October, 2025 published in the Gazette of

India, Extraordinary, Part II, Section 3 Sub-section (i);"

2. This notification shall come into force on the 1st day of November, 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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Part – IVA

30

, 2025 (

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BENGALURU, THURSDAY 30, OCTOBER, 2025 ( KARTHIKA , 08, SHAKAVARSHA, 1947)

. 678

No. 678

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

DN: c=IN, o=Centre for e-Governance, 2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16, ou=department of printing stationery and Publication,CID

- 7048443, postalCode=560001, st=Karnataka, serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0, cn=THAMMAIAH

Date: 2025.10.30 17:25:44 +05'30'