GST Tax Rate

(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ ¨sÁU À – 4ಎ , 30 , 2021( , 08, , ೧೯೪3) . 800 Part – IV A BENGALURU, THURSDAY, 30, SEPTEMBER, 2021( ASHWAYUJA, 08, SHAKAVARSHA, 1943) No. 800 GOVERNMENT OF KARNATAKA No. FD 55 CSL 2021 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 30/09/2021 NOTIFICATION (06/2021) In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 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 further amendments in the Government of Karnataka, Notification (11/2017) No. FD 48 CSL 2017, dated the 29th June, 2017,published in the Karnataka Gazette, Extraordinary, Part IVA, No.601, dated the 29th June, 2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 3, in column (3),in item (iv), in clause (g), after the figures and letters “12AA”,word, figures and letters“ or 12AB” shall be inserted; (b) inserial number 17, - (A) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted; (B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- (3) (4) (5) “(ii) Temporary or permanent transfer or permitting the use 9 -”; or enjoyment of Intellectual Property (IP) right. (1)2 (c) against serial number 26, in column (3), - (A) afteritem (ic) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be inserted, namely:- (3) (4) (5) “(ica) Services by way of job work in relation to 9 -”; manufacture of alcoholic liquor for human consumption (B) in item (id), for the brackets, letters and word “(i), (ia), (ib) and (ic)”, the brackets, letters and word “(i), (ia), (ib), (ic) and (ica)” shall be substituted; (C) in item (iv), for the brackets, letters and word “(i), (ia), (ib), (ic), (id), (ii), (iia) and (iii)”, the brackets, letters and word “(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)” shall be substituted; (d) against serial number 27,- (A) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted; (B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- (3) (4) (5) “Other manufacturing services; publishing, printing and 9 -”; reproduction services; material recovery services (e) against serial number 34, for items(iii) and (iiia) and the entries relating thereto in columns (3), (4) and (5), following items and entries shall be substituted, namely:- (3) (4) (5) “(iii) Services by way of admission to; 9 - (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below (iiia) Services by way of admission to (a) casinos or race 14 -”; clubs or any place having casinos or race clubs or (b) sporting eventslike Indian Premier League. (f) against serial number 38, in column (3), in Explanation, for the figures, words and letter “ 234 of Schedule I”, the figures, letter and words “ 201A of Schedule II” shall be substituted; (ii) in the “Annexure: Scheme of Classification of Services”, after serial number 118 and the entries relating thereto, the following shall be inserted, namely:-R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19 Licensed to post without prepayment WPP No. 297 3 (1) (2) (3) (4) “118a Group 99654 Multimodal Transport of goods from a place in India to another place in India 118b 996541 Multimodal Transport of goods from a place in India to another place in India”. 2. This notification shall come into force with effect from the 1st day of October, 2021. By Order and in the name of the Governor of Karnataka (KAVITHA L) Under Secretary to Government, Finance Department (C.T-1) ಮುದ(cid:206)ಕರು (cid:178)ಾಗೂ ಪ(cid:206)(cid:144)ಾಶಕರು:- ಸಂಕಲ(cid:163)ಾ(cid:297)(cid:144)ಾ(cid:312)ಗಳ(cid:133), ಕ(cid:163)ಾ(cid:143)ಟಕ (cid:170)ಾಜ(cid:205)ಪತ(cid:206), ಸ(cid:144)ಾ(cid:143)(cid:312) (cid:144)ೇಂದ(cid:206) ಮುದ(cid:206)(cid:158)ಾಲಯ, (cid:166)ೆಂಗಳ(cid:136)ರು