Seeks to supersede Notification (14/2021) No. FD 55 CSL 2021, dated the 18th November, 2021 and amend Notification (01/2017) No. FD 48 CSL 2017, dated the 29th June, 2017 - (21/2021) FD 55 CSL 2021 - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 55 CSL 2021 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 01/01/2022 NOTIFICATION (21/2021) In exercise of the powers conferred by sub-section (1) of section 9 and sub-section(5) of section 15 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 in supersession of notification of the Government of Karnataka , Notification (14/2021) No. FD 55 CSL 2021, dated the 18 th November, 2021, published in the Karnataka Gazette, Extraordinary, Part -IVA, No.865, dated the 18th November, 2021 hereby makes the following further amendments in the notification of the Government of Karnataka, Notification (01/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.591, dated the 29th June, 2017, namely :- In the said notification,- a. In Schedule I 2.5%,serial number 225 and the entries relating thereto shall be omitted; b. In Schedule II 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 171A1 64 Footwear of sale value not exceeding ₹ 1000 per pair. 2. This notification shall come into force on the 1st day of January, 2022. By Order and in the name of the Governor of Karnataka (KAVITHA L) Under Secretary to Government, Finance Department (C.T-1)