Seeks to amend Notification No. Notification (11/2017) No.FD 48 CSL 2017, dated the 29th June, 2017 - (27/2018) No. FD 48 CSL 2017 - Karnataka SGST

FINANCE SECRETARIAT NOTIFICATION (27/2018) No. FD 48 CSL 2017, Bengaluru, dated: 31.12.2018 In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 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 in the public interest so to do, hereby makes the following further amendments in 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, namely : - 1. In the said notification, - (i) in the Table, (a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word (xi) above , the word and number and serial number 38 below shall be inserted; (b) against serial number 7, in column (3), in item (i), in Explanation 1, the words school, college shall be omitted; (c) against serial number 8, (A) after item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely:- 3 4 5 (iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (IV) of paragraph 4 relating to Explanation] ; (B) in column (3), in item (vii), after the brackets and figures (iv), , the brackets and figures (iva), shall be inserted; (d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3) , (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vi) Service of third party insurance of goods carriage 6 - vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above. 9 - ; (e) against serial number 17, for item (viii) in column (3) and the entries relating thereto In columns 3 , 4 and 5 , the following shall be substituted, namely:- (3) (4) (5) (viia) Leasing or renting of goods Same rate of central tax as applicable on supply of like goods involving transfer of title in goods - (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 - ; (f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word (i) above , the words and number and serial number 38 below shall be inserted; (g) against serial number 25, in column (3), in item (ii), after the brackets, figures and word (i) above , the words and number and serial number 38 below shall be inserted; (h) against serial number 34, (A) against item (ii) in column (3), for the entry in column (4), the entry 6 shall be substituted; (B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely:- 3 4 5 (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 - ; (C) in item (iiia), the words exhibition of cinematograph films, shall be omitted; (D) in column (3), in item (vi), after the brackets and figures (ii), , the brackets and figures (iia), shall be inserted; (i) after serial number 37 in column (1) and the entries relating thereto in column (2), (3), (4) and (5) the following serial number and entries shall be inserted, namely : - (1) (2) (3) (4) (5) 38. 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:- This entry shall be read in conjunction with serial number 234 of Schedule I of the Notification (1/2017) No. FD 48 CSL 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.591 dated 29th June, 2017. 9 - ; in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: - (xi) specified organisation shall mean, - (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) Committee or State Committee as defined in section 2 of the Haj Committee Act, 2002 (Central Act 35 of 2002). (xii) goods carriage has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988). . 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].