TMI BlogNotified Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) on the recommendation of the GST Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES Title and commencement 1. (1) These rules may be called the Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal: Provided further that, the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules. Substitution of rule 134 6. For rule 134 of the said rules, the following shall be substituted, namely:- 134. Decision to be taken by the majority.-(1) A minimum of three me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 138 of the said rules, the following shall be inserted, at the end with effect from the 1st day of April, 2018, namely:- Explanation.- For the purposes of this Chapter, the expressions transported by railways', transportation of goods by railways', transport of goods by rail' and 'movement of goods by rail' do not include cases where leasing of parcel space by Railw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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