No. 9/2017 - Dated: 29-6-2017 - Karnataka SGST
Exemption on Intra-State supplies of goods or services or both received by a deductor U/s.51 of the KGST Act, 2017 from any supplier who is not registered.
No. 5/2017 - Dated: 29-6-2017 - Karnataka SGST
Restriction on refund of un-utlised ITC where the credit has accumulated on account of Rate of tax on Inputs being higher than the rate of tax on the output supplies of such goods(other than Nil rated and fully exempt supplies).
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