Seeks to amend Notification (01/2017) No. FD 48 CSL 2017, dated the 29th June, 2017 - (09/2023) FD 16 CSL 2023 - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 16 CSL 2023 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 28.07.2023 NOTIFICATION (09/2023) In exercise of the powers conferred 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, 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%, (i) after S. No. 99A and entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 99B. 1905 Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion ; (ii) after S. No. 108 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 108A. 2309 Fish soluble paste ; (iii) after S. No. 156A and entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) 156B. 2619 Linz-Donawitz (LD) Slag ; (iv) after serial number 218A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 218AA. 56050020 Imitation zari thread or yarn known by any name in trade parlance ; B. in Schedule II 6%, against S. No. 137, for the entry in column (3), the entry Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than-(i) real zari thread (gold) and silver thread combined with textile thread (ii)imitation zari thread or yarn known by any name in trade parlance shall be substituted; C. in Schedule III 9%, (i) against S. No. 16, in column (3), for the words toasted bread and similar toasted products , the words toasted bread and similar toasted products, un-fried or uncooked snack pellets, by whatever name called, manufactured through process of extrusion shall be substituted; (ii) against S. No. 28, for the entry in column (3), the entry Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag shall be substituted; 2. This notification shall be deemed to have come into force with effect from 27th July, 2023. By Order and in the name of the Governor of Karnataka (KAVITHA L) Under Secretary to Government, Finance Department (C.T-1)