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¨sÁUÀ– 4J 15 2024 24 1946) . 336
Part – IV A
BENGALURU, MONDAY, 15, JULY, 2024(ASHADHA, 24, SHAKAVARSHA, 1946)
No.
336
GOVERNMENT OF KARNATAKA
No. FD 02 CSL 2024 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated: 15.07.2024
NOTIFICATION (04/2024)
In exercise of the powers conferred by sub-section (3) and sub-section (4) of section
9, sub-section (1) of section 11, sub-section (5) of section 15 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 amendment further to amend 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 the Table, -
(A) after serial number 9D and the entries relating thereto, the following serial numbers
and entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“9E Chapter 99 Services provided by Ministry of Nil Nil
Railways (Indian Railways) to
individuals by way of –
(a) sale of platform tickets;
(b) facility of retiring rooms/waiting
rooms;
(c) cloak room services;
(d) battery operated car services.
9F Chapter 99 Services provided by one zone/division Nil Nil
under Ministry of Railways (Indian
Railways) to another zone(s)/division(s)
(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
under Ministry of Railways (Indian
Railways).
9G Chapter 99 Services provided by Special Purpose Nil Nil”;
Vehicles (SPVs) to Ministry of Railways
(Indian Railways) by way of allowing
Ministry of Railways (Indian Railways)
to use the infrastructure built and owned
by them during the concession period
against consideration and services of
maintenancesupplied by Ministry of
Railways (Indian Railways) to SPVs in
relation to the said infrastructure built
and owned by the SPVs during the
concession period against consideration.
(B) in serial number 12,-
(i) in column (2), the words and figures “Heading 9963 or” shall be omitted;
(ii) in column (3), the Explanation shall be numbered as Explanation 1 thereof, and after
Explanation 1 so re-numbered, the following Explanation shall be inserted, namely:-
“Explanation 2.- Nothing contained in this entry shall apply to-
(a) accommodation services for students in student residences;
(b) accommodation services provided by Hostels, Camps, Paying Guest
accommodations and the like.”;
(C) after serial number 12 and the entries relating thereto, the following serial number
and entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“12A Heading Supply of accommodation services Nil Nil”.
9963 having value of supply less than or
equal to twenty thousand rupees per
person per month provided that the
accommodation service is supplied
for a minimum continuous period of
ninety days.
2. This notification shall come into force with effect from 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