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No. .5 50 077
GOVERNMENT OF KARNATAKA
No. FD 16 CSL 2023 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated: 20/10/2023
NOTIFICATION (12/2023)
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 inthe 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, -
(A) in the Table,
(i) against serial number 8, in column (3), in item (vi), after the condition in column (5) against
the rate of 2.5 percent, the following condition shall be inserted, namely:-
“Provided further that where the supplier of input service in the same line of business
charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service
in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not
be taken.
Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs.
1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs.
(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
800. ‘C’ charges ‘B’ state tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ state tax at the
rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line
of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”;
(ii) against serial number 10, in column (3), in item (i), after the condition in column (5) against
the rate of 2.5 percent, , the following condition shall be inserted, namely:-
“Provided further that where the supplier of input service in the same line of business charges
statetax at a rate higher than 2.5%, credit of input tax charged on the input service in the
same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be
taken.
Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs.
1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs.
800. ‘C’ charges ‘B’ statetax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ statetax at the rate
of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of
business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”;
(iii) against serial number 34, -
(a) in column (3), in item (iv), for the words “totalisator or a license to” , the words
“licensing a” shall be substituted;
(b) in column (3), item (v) and the entries relating thereto shall be omitted;
(B) in the Annexure: Scheme of Classification of Services,-
(i) serial number 696 and the entries relating thereto shall be omitted;
(ii) serial number 698 and the entries relating thereto shall be omitted.
2.This notification shall come into force with effect from the 20th day of October, 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