Amendments in the Notification, No.(12/2017)FD 48 CSL 2017, dated the 29th June, 2017.

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.... and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification, No.(12/2017)FD 48 CSL 2017, dated the 29th June, 2017, published in the Gazette of Karnataka, Extraordinary, Part-IVA, Number 602, dated....

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....ity, in the form of grants. Nil Nil"; (3) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967      Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable p....

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....er the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil";  (4) after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "23A Heading 9967 ....

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.... 2, for clause (zf), the following shall be substituted, namely: - "(zf) "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or  (ii) established by any Government,  with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted ....