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Part – IVA BENGALURU, TUESDAY, 19, NOVEMBER, 2024 (KARTHIKA , 28, SHAKAVARSHA, 1946) No. 562
GOVERNMENT OF KARNATAKA
No. FD 07 CSL 2024 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated:16.11.2024
NOTIFICATION (14/2024)
In exercise of the powers conferred by sub-section (3) of section 1 read with section 51
of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), hereafter
in this notification referred to as the said Act, the Government of Karnataka on the
recommendations of the Council, hereby makes the following further amendment in the
Government of Karnataka Notification (18/2018) No. FD 47 CSL 2017, dated 14th
September, 2018, published in the Karnataka Gazette, Extraordinary, Part IVA, No.1334,
dated the 14th September, 2018, namely:-
In the said notification,
(i) after clause (c) and before the first proviso, the following clause shall be inserted,-
“(d) any registered person receiving supplies of metal scrap falling under Chapters 72
to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other
registered person”;
(ii) for the third proviso, the following proviso shall be substituted, namely-
“Provided also that nothing in this notification shall apply to the supply of goods or
services or both, which takes place between one person to another person specified
(1)R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
2
under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except
the person referred to in clause (d) of this notification.”
2. This notification shall be deemed to have come into force with effect from the
10th day of October, 2024.
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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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