Notified Electronic commerce operator as class of persons who shall follow special procedure in respect of supply of goods through it by persons paying tax (Karnataka)

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....09.2023 NOTIFICATION (18/2023) In exercise of the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), (hereafter referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby notifies the electronic commerce operator who is required to collect tax at source under section 52 as the class of person....