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GOVERNMENT OF KARNATAKA
No. FD 20 CSL 2022 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated:15.07.2022.
NOTIFICATION (07/2022)
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 (02/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in
the Karnataka Gazette, Extraordinary, Part IVA, No.592, dated the 29th June, 2017, namely:-
In the said notification,
(A) in the Schedule, -
(i) against S. Nos. 9 and 22, in column (3), for the portion beginning with the words “other than those
put up in” and ending with the words “conditions as in the ANNEXURE I]”, the words “, other
than pre-packaged and labelled” shall be substituted;
(ii) against S. No. 26, for the entry in column (3), the entry “Curd, Lassi, Butter milk, other than
pre-packaged and labelled” shall be substituted;
(iii) against S. Nos. 27, 29, 30B, 45, 46A, in column (3), for the portion beginning with the words
“other than those put up in” and ending with the words “conditions as in the ANNEXURE I]”, the
words “, other than pre-packaged and labelled” shall be substituted;
(iv) against S. No. 46B, in column (3), for the portion beginning with the words “[other than those”
and ending with the words “conditions as in the ANNEXURE I]”, the words “, other than pre-
packaged and labelled” shall be substituted;
(v) against S. Nos. 65, 66, 67, 68, 69, 70, 71,72, 73, 74 and 75, in column (3), for the portion
beginning with “[other than those” and ending with the words “conditions as in the ANNEXURE
I]]”, the words “, other than pre-packaged and labelled” shall be substituted;
(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
(vi) against S. Nos. 77 and 78, in column (3), for the portion beginning with the words “[other
than those” and ending with the words “conditions as in the ANNEXURE I]”, the words “, other than
pre-packaged and labelled” shall be substituted;
(vii) against S. No. 94, for the entry in column (3), the entry “(i)Jaggery of all types including Cane
Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.; (ii)Khandsari Sugar,
other than pre-packaged and labelled” shall be substituted;
(viii) against S. No. 95, in column (3), after the word “Murki”, the words and symbols “, other than
pre-packaged and labelled” shall be inserted;
(ix) against S. No. 97A, in column (3), for the portion beginning with the words “other than those
put up” and ending with the words “as specified in the ANNEXURE I]”, the words “, other
than pre-packaged and labelled” shall be substituted;
(x) against S. No. 99, in column (3), the word “purified, ” shall be omitted;
(xi) against S. No. 108, in column (3), for the portion beginning with the words “[other than those”
and ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than
pre-packaged and labelled” shall be substituted;
(xiii) S. Nos. 118 and 122 and the entries relating thereto shall be omitted;
(xiv) against S. No. 132A, in column (3), for the portion beginning with the words “other than those
put up” and ending with the words “as in the ANNEXURE I]”, the words “, other than pre-
packaged and labelled” shall be substituted;
(xv) S. No. 141 and the entries relating thereto shall be omitted;
(B) after the Schedule, in the Explanation, for clause (ii), the following clause shall be substituted,
namely:-
“(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in
clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the
commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under
the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”.
2. This notification shall come into force on the 18th day of July, 2022.
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