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of <h1>Karnataka GST Act Amended: Broader Definitions for Governmental Authority and New Service Entries Introduced.</h1> The Government of Karnataka has amended Notification No. (12/2017) under the Karnataka Goods and Services Tax Act, 2017. Key amendments include the substitution of 'governmental authority' with broader terms such as 'Central Government, State Government, Union territory, local authority or Governmental Authority.' New entries have been added, including services supplied by a Government Entity to various government bodies and services by goods transport agencies to unregistered persons, with specific exceptions. Definitions for 'Governmental Authority' and 'Government Entity' have been revised to include entities with 90% or more government participation. These changes aim to clarify and expand the scope of applicable services and entities.
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