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Part – IVA BENGALURU, FRIDAY, 18, OCTOBER, 2024(AASHWAYUJA, 26, SHAKAVARSHA, 1946) No. 474
GOVERNMENT OF KARNATAKA
No. FD 02 CSL 2024 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated: 16/10/2024
NOTIFICATION (07/2024)
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:-
1. In the said notification, in the Table, against serial number 8,
(i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the
following item and entries relating thereto in columns (3), (4) and (5) shall
be inserted, namely: -
(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
(3) (4) (5)
“(ivb) Transportation of 2.5 Provided that credit of input tax
passengers, with or without charged on goods used in
accompanied baggage, by air, supplying the service has not
in a helicopter on seat share been taken.
basis.
[Please refer to clause (iv) of
paragraph 4 relating to
Explanation].”
(ii) in column (3), in item (vii), after the brackets and figures “(iva),”, the
brackets and figures “(ivb),” shall be inserted.
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
(LALITHA H.R.)
Under Secretary to Government,
Finance Department (Exp 2 &10)
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