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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha, Bengaluru,

Dated: 06/01/2026

NOTIFICATION (19/2025)

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 makes the following amendments in

the Government of Karnataka Notification (09/2025) No. FD 02 CSL 2025, dated the 19th

September, 2025, published in the Karnataka Gazette, Extraordinary, Part IVA, No.602, dated the

19th September, 2025, namely:-

In the said notification, -

(a) in the Schedule II – 9%, after S. No. 4 and the entries relating thereto, the following serial number

and entries shall be inserted, namely: -

“4A.

2403 19 21, 2403 1929

Biris;”;

(b) in the Schedule III – 20%, after S. No. 13 and the entries relating thereto, the following serial number

and entries shall be inserted, namely: -

“14

2106 90 20

Pan masala;

15.

2401

Unmanufactured tobacco; tobacco refuse [other than

tobacco leaves];

¨sÁUÀ – 4ಎ

Part – IVA

, 06

, 2026(

, 16,

, ೧೯೪7)

BENGALURU, TUESDAY, 06, JANUARY, 2026(PUSHYA , 16, SHAKAVARSHA, 1947)

. 09

No. 09

2

16.

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco

or of tobacco substitutes;

17.

2403 (other than 2403

19 21, 2403 19 29)

Other manufactured tobacco and manufactured

tobacco substitutes;

homogenised or reconstituted tobacco; tobacco

extracts and essences [other than biris];

18.

2404 11 00

Products containing tobacco or reconstituted tobacco

and intended for inhalation without combustion;

19.

2404 19 00

Products containing tobacco or nicotine substitutes

and intended for inhalation without combustion.”;

(c) the Schedule VII – 14%, and the entries relating thereto shall be omitted.

2. This notification shall come into force on the 1st day of February, 2026.

By Order and in the name of the

Governor of Karnataka

(H.R. LALITHA)

Under Secretary to Government,

Finance Department (Exp-2 & 10)

ಮುದÎಕರು ²ಾಗೂ ಪΐಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು

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: 2026.01.06 17:25:52 +05'30'