Amendment in Notification (17/2017) No. FD 55 CSL 2021, dated the 18th November, 2021 - (16/2023) FD 16 CSL 2023 - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 16 CSL 2023 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 20/10/2023 NOTIFICATION (16/2023) In exercise of the powers conferred by sub-section (5) of section 9 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 amendments further to amend the Government of Karnataka Notification (17/2017) No. FD 55 CSL 2021, dated the 18th November, 2021, published in the Karnataka Gazette, Extraordinary, Part IVA, No.868, dated the 18th November, 2021, namely:- In the said notification, (i.) in clause (i), for the words omnibus or any other motor vehicle , the words or any other motor vehicle except omnibus shall be substituted; (ii.) after clause (i), the following clause shall be inserted, namely:- (ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company. ; (iii.) in the Explanation, after item (c), the following item shall be inserted, namely, - (d) Company has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2013). . 2. This notification shall come into force with effect from the 20th day of October, 2023. By Order and in the name of the Governor of Karnataka (KAVITHA L) Under Secretary to Government, Finance Department (C.T-1)