Seeks to amend Notification No. (12/2017) No. FD 48 CSL 2017, dated the 29th June, 2017 - (28/2018) No. FD 48 CSL 2017 - Karnataka SGST

FINANCE SECRETARIAT NOTIFICATION (28/2018) No. FD 48 CSL 2017, Bengaluru, dated: 31.12.2018 In exercise of the powers conferred by sub-section (1) of section 11 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 further amendments in the Government of Karnataka Notification (12/2017) No. FD 48 CSL 2017, dated the 29 th June, 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.602, dated the 29 th June, 2017, namely: In the said notification, (i) in the Table, (a) after serial number 21A and the entries relating thereto, the following serial number and entries shall be inserted, narnely: (1) (2) (3) (4) (5) 21B Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental which has taken registration under the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil ; (b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil ; (c) against serial number 34A, in the entry in column (3),after the letters and words PSUs from the , the words banking companies and shall be inserted; (d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely: - Heading 9992 or Heading 9963 ; (e) serial number 67 and the entries relating thereto, shall be omitted; (f) after serial number 74 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (Central Act 34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (Central Act 43 of 1961). Nil Nil ; (ii) in paragraph 2, after clause (za), the following clause shall be inserted, namely: - (zaa) financial institution has the same meaning as assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act,1934 (Central Act 2 of 1934). ; 2. This notification shall come into force on the 1 st day of January, 2019. By Order and in the name of the Governor of Karnataka K.S. PADMAVATHI Under Secretary to Government, Finance Department [C.T.-1]