Levy And Collection Of Tax - Notified State Tax On Intra-State Supplies Of Services. - NO. FD 48 CSL 2017 - Karnataka SGST

GOVERNMENT OF KARNATAKA FINANCE SECRETARIAT NOTIFICATION NO. FD 48 CSL 2017, Bengaluru (1) In the Notification (11/2017) No. FD 48 CSL 2017, dated 29 th June 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 601, dated 29 th June 2017, in Serial Number 4, after clause (v), the following Explanations shall be deemed to have been inserted; (vi) agricultural extension means application of scientific research and knowledge to agricultural practices through farmer education or training. (vii) agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. (viii) Agricultural Produce Marketing Committee or Board means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce. (2) In the Notification (32/2017) No. FD 48 CSL 2017, dated 13 th October 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 946, dated 13 th October 2017, in the table; (1) in serial number (2) the words, figure and letter after serial number 9A shall be read as the words, figure and letter after serial number 9B ; (2) in column (1), the figure and letter 9B shall be read as the figure and letter 9C .