Notification amendment clarifies exclusion of government departments and local authorities from notified registered person classification under rule 48. Amendment inserts the words 'a government department, a local authority,' after 'notifies registered person, other than' in the first paragraph of the earlier Karnataka GST notification, thereby excluding government departments and local authorities from the category of registered persons who may be notified under the relevant provision of the Karnataka Goods and Services Tax Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notification amendment clarifies exclusion of government departments and local authorities from notified registered person classification under rule 48.
Amendment inserts the words "a government department, a local authority," after "notifies registered person, other than" in the first paragraph of the earlier Karnataka GST notification, thereby excluding government departments and local authorities from the category of registered persons who may be notified under the relevant provision of the Karnataka Goods and Services Tax Rules.
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