Seeks to amend notification No. 11/2017 No. FD 48 CSL 2017, dated 29th June, 2017 so as to notify KGST rates of various services as recommended

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....²°à³, ಗುರುವಾರ, ಜನವರಿ ೨೫, ೨೦೧೮ (ಮಾಘ ೫, ಶಕ ವರ್ಷ ೧೯೩೯) Bengaluru, Thursday, January 25, 2018 (Magha 5, Shaka Varsha 1939) FINANCE SECRETARIAT NOTIFICATION (01/2018) No. FD 48 CSL 2017, Bengaluru, dated: 25/01/2018 ನಂ. ೧೯೩ No. 193 In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the....

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....G-2)" under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);'; after sub-item (f), the following sub-items shall be inserted, namely: - "(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (Central Act 43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities."; (B) in item (v), (I) (II) in sub-item (a), for the word "excluding", the word “including" shall be substituted; after sub-item (d), the following sub-item shall be inserted, namely: - "(....

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.... tax charged on goods and services has not been taken (x) Composite supply of works contract as defined in clause (119) of section 2 of the Karnataka Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providingservices specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Karnataka Goods and Services Tax Act, 2017. (xii) Construct....

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....ied in the entry in column (3), against serial number3, at item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub- item (b), sub-item (c), sub-item (d) andsub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. (iii) Real estate services other than (i) and (ii) above. Nil 3 (e) (f) (g) against serial number 17, for item (vii) in column (3)....

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.... goods and services has not been taken [Please refer to Explanation no. (iv)]. (iii) Support services other than (i) and (ii) above. (h) against serial number 24,- 9 (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely:- "(h) services by way of fumigation in a warehouse of agricultural produce."; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) "(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. (4) (5) (iii) Support services to mining, electricity, gas and water distribu....

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....d, namely:- (1) "32 (2) Heading 9994 (3) (4) (5) (i)Services by way of treatment of effluents by a Common 6 Effluent Treatment Plant. (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. against serial number 34, in column (3),- (1) (A) -"; for item (iii)and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) "(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. (iiia) Services by way of admission to entertainment events or access to amusement facilities inclu....