Seeks to supersede Notification (15/2021) No. FD 55 CSL 2021, dated the 18th November, 2021 and amend Notification (11/2017) No. FD 48 CSL 2017, dated the 29th June, 2017 - (22/2021) 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 (22/2021) In exercise of the powers conferred by sub-section(1), sub-section (3) and subsection(4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, subsection (1) of section 16 and section148 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, and in supersession of notification of the Government of Karnataka , Notification (15/2021) No. FD 55 CSL 2021, dated the 18th November, 2021, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.866, dated the 18th November, 2021 hereby makes the following amendments in the notification 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, namely :- In the said notification, in the TABLE, against serial number 3,- 1) in column (3),in the heading Description of Service , in items (iii), (vi), (ix) and (x), for the words Union territory, a local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; 2) in column (3), in the heading Description of Service , in item (vii), for the words Union territory, local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; 3) in column (5), in the heading Condition , the entries against items (iii), (vi), (vii), (ix) and (x), shall be omitted. 2. This notification shall come into force with effect from 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)