Seeks to insert explanation in an item in notification No. (11/2017) No. FD 48 CSL 2017, dated the 29th June, 2017 - (30/2018) No. FD 48 CSL 2017 - Karnataka SGST

FINANCE SECRETARIAT NOTIFICATION (30/2018) No. FD 48 CSL 2017, Bengaluru, dated: 31.12.2018 In exercise of the powers conferred by sub-section (3) of section 11 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the 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, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely: Explanation 2. -Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India . 2. The existing Explanation in the above items shall be renumbered as Explanation 1 . 3. This notification shall come into force on the 1st day of January, 2019. By Order and in the name of the Governor of Karnataka, K.S. PADMAVATHI Under Secretary to Government, Finance Department [CIT.-I].