Tax Rate Notification No. 2 of 2024

(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ ¨sÁUÀ– 4J 15 2024 24 1946) . 334 Part – IV A BENGALURU, MONDAY, 15, JULY, 2024(ASHADHA, 24, SHAKAVARSHA, 1946) No.

334 GOVERNMENT OF KARNATAKA No. FD 02CSL 2024 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated:15.07.2024

NOTIFICATION (02/2024) In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 (01/2017) No.

FD 48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.591, dated the 29th June, 2017, namely:- In the said notification, -

(A) in Schedule II – 6%, -

(i) after serial number 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- “121A 481910, Cartons, boxes and cases of, – 4819 20 (a) corrugated paper or paper board; or

(b) non-corrugated paper or paper board”;

(ii) after serial number 180 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “180A 7310, 7323,7612, or Milk cans made of Iron, Steel, or 7615 Aluminium”;

(iii) after serial number 183 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “183A 7321 or 8516 Solar cookers”;

(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

(iv) against serial number 199, in column (3), after the word “brooders”, the words and symbol “; parts thereof” shall be inserted;

(B) in Schedule III – 9%, -

(i) for serial number 153A and the entries relating thereto, the following serial number and entries shall be substituted, namely: - “153A 4819 (except All Goods 4819 10, 4819 (other than Cartons, boxes and cases of, –

20) (a) corrugated paper or paper board;or

(b) non-corrugated paper or paper board)”;

(ii) against serial number 224, after the word “equipment”, the words and symbols “; otherthan Milk cans made of Iron, or Steel” shall be inserted;

(iii) against serial number 235, in column (3), at the end, for the words, “and wood burning stoves of iron or steel”, the words, “ ,wood burning stoves of iron or steel, and solar cookers” shall be substituted;

(iv) against serial number 273, after the words “boxes, etc.”, the words and symbols“; other than Milk cans made of Aluminium” shall be inserted;

(v) against serial number 275A, after the words “Utensils”, the words and symbol “; Milk cans made of Aluminium” shall be inserted;

(vi) against serial number 378A, in column (3), for the words and symbol “domestic purposes;”, the words, symbol and brackets “domestic purposes [other than solar cookers];” shall be substituted;

(C) after the Schedule VII, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso shall be inserted, namely:- “Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression ‘pre-packaged and labelled’.”.

2. This notification shall come into force on the 15thday of July, 2024.

By Order and in the name of the Governor of Karnataka, (H. R. LALITHA) 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