Supersession Notification (09/2020) No. FD 03 CSL 2020 dated: 2nd April, 2020 - (01/2021)FD 16 CSL 2021 - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 16 CSL 2021 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 05/03/2021. NOTIFICATION (01/2021) In exercise of the powers conferred by sub-section (6D) of Section 25 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), (hereafter in this Notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council and in supersession of the Notification (09/2020) No. FD 03 CSL 2020 dated: 2nd April, 2020, published in the Karnataka Gazette, Part IV A, Issue 15, Page No. 1226 Dated 9th April 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of Section 25 of the said Act shall not apply to a person who is, (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. By Order and in the name of the Governor of Karnataka, (K. SAVITHRAMMA) Under Secretary to Government, Finance Department (C.T.- I )