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<h1>Karnataka GST Act Section 147 Update: Chartered Accountant Certificate Required for Export Manufacturing with Input Tax Credit.</h1> The Government of Karnataka, utilizing powers under section 147 of the Karnataka Goods and Services Tax Act, 2017, amends Notification No. 17/2017. The amendment specifies that for goods supplied after availing input tax credit on inputs used in export manufacturing, a chartered accountant's certificate must be submitted to the GST jurisdictional commissioner within six months, confirming the use in taxable goods manufacturing. This requirement is waived if no input tax credit was availed. Additionally, the phrase 'on pre-import basis' is removed from the explanation against serial number 1.