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¨sÁU À – 4J , 02 , 2021 ( , 12, , ೧೯೪3) . 547
Part – IVA
BENGALURU, WEDNESDAY,02, JUNE, 2021
(
JYAISTHA , 12, SHAKAVARSHA, 1943) No. 547
GOVERNMENT OF KARNATAKA
No.FD 55 CSL 2021 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated: 02/06/2021.
NOTIFICATION 02/2021)
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, in the Table, -
(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3), in the
conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the
following clause shall be inserted, namely-
“(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by
the developer-promoter for payment of tax on apartments supplied by the landowner-
promoter in such project.”;
(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
(b)in serial number 25,-
(i)after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the
following items and entries shall be inserted, namely–
(3) (4) (5)
“(ib) Maintenance, repair or
overhaul services in respect of ships 2.5 -”
and other vessels, their engines and
other components or parts.
(ii)in item (ii) in column (3), for the word, brackets, figures and letter“ and(ia)”, the brackets,
figures, letter and word “,(ia) and (ib)” shall be substituted.
2. This notification shall come into force with effect from the 2nd day of June, 2021.
By Order and in the name of the
Governor of Karnataka,
(K. SAVITHRAMMA)
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