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of <h1>Karnataka Amends Service Descriptions in GST Notification; Removes Certain Phrases, Adds E-commerce Exceptions u/s 9(5.</h1> The Government of Karnataka has issued an amendment to Notification (12/2017) No. FD 48 CSL 2017, effective from January 1, 2022. The amendment modifies the description of services in the notification's table. Specifically, the words 'or a Governmental authority or a Government Entity' are removed from serial numbers 3 and 3A. Additionally, new provisions are inserted for serial numbers 15 and 17, stating that certain service descriptions will not apply to services supplied through an electronic commerce operator, as notified under Section 9(5) of the Karnataka Goods and Services Tax Act, 2017.
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