Tax Rate Notification 01/2023

(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ ¨sÁUÀ – 4 J , 01 2023( 10 1944) . 85 Part – lVA BENGALURU, WEDNESDAY, 01, MARCH, 2023(PHALGUNA, 10, SHAKAVARSHA, 1944) No. 85 GOVERNMENT OF KARNATAKA No. FD 16 CSL 2023 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 01/03/2023 NOTIFICATION (01/2023) In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148of 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 amendments furtherto amend the notification of the Government of Karnataka Notification (12/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.602, dated the 29th June, 2017, namely:- In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: - “(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as an ‘educational institution’ for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.”. 2. This notification shall come into force with effect from the 01st of March, 2023. 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 (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