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GOVERNMENT OF KARNATAKA

No. FD 2 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated: 29/05/2026

NOTIFICATION (01/2026)

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

further 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 Schedule I – 2.5%,

(i) against S. No. 150, for the entry in column (2), the entry “2202 99 21, 2202 99 29” shall

be substituted;

(ii) against S. No. 151, for the entry in column (2), the entry “22029931, 22029939” shall

be substituted;

(b) In Schedule III – 20%,

(i) against S. No. 2, for the entry in column (2), the entry “2202 91 00, 2202 99 91, 2202 99

99” shall be substituted;

(ii) against S. No. 3, for the entry in column (2), the entry “2202 99 91, 2202 99 99” shall

be substituted.

2. This notification shall come into force from 1^st May, 2026.

By Order and in the name of the

Governor of Karnataka,

(Netraprabha M. Dhayaphule)

Under Secretary to Government,

Finance Department (Exp-2 & 10)

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BENGALURU, FRIDAY, 29, MAY, 2026 ( JYAISTHA , 08, SHAKAVARSHA, 1948)

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No. 408

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

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Date: 2026.05.29 17:25:06 +05'30'