71-24-2018 Rate

Part–IVA 

………………Column Break………………Bengaluru, Monday, December 31, 2018 (Pushya 10, Shaka Varsha 1940) 

FINANCE SECRETARIAT 

NOTIFICATION (24/2018) 

No. FD 48 CSL 2017, Bengaluru, dated: 31.12.2018 

………………Column Break………………No.1559 

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27of 2017), the Government ofKarnataka, on the recommendations of the Council, hereby makes the following further amendments in the Government of KarnatakaNotification (1/2017) No.FD 48 CSL 2017, dated the 29th June, 2017, published in the KarnatakaGazette, Extraordinary, Part-IVA, No.591, dated the 29th June, 2017, namely:- 

In the said notification, – 

1. in the opening paragraph, after the words, brackets and figures “sub-section (1) of section 9”, the words, brackets and figures “and sub-section (5) of section 15”, shall be inserted; 

2. in Schedule I – 2.5%, 

1. S. Nos. 23,24 and the entries relating thereto, shall be omitted; 

2. after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 

“123A 2515 11 00 

3. S. No. 198A shall be re-numbered as S. No. 198AA, and before S. No. 198AA as so re-numbered, the following serial number and entries shall be inserted, namely: 

4. in S. No. 224, for the entry in column (2), the entry “63 [other than 6305 32 00, 6309] shall be substituted; 

5. in S. No. 225, for the entry in column (3), the entry “Footwear of sale value not exceeding Rs.1000 per pair” shall be substituted; 

6. for S. No. 225A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: – 

“225A	6602 00 00	Walking-Sticks including seat sticks
225B	6815	Fly ash bricks orfly ash aggregate with 90 percent or more fly ash content; Fly ash blocks”;

2 

(vii) in S.No. 234, in the entry in column (3), , the followingExplanation shall be inserted in the end, namely, 

“Explanation:If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at Sl. No. 38 of the Table mentioned in Notification (11/2017)No. FD 48 CSL  

2017, dated 29 

………………Column Break………………June, 2017, the value of supply of goods for the purposes of this 

entry shall be deemed as seventy per cent of the gross consideration charged for all such supplies. The remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service”; 

(viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely: 

(C) in Schedule II – 6%, 

(i) after S. No. 101 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 

“101A	4502 00 00	Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
101B	4503	Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
101C	4504	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork ”;

2. S. No. 102,126and the entries relating thereto, shall be omitted; 

3. S. No. 171A shall be re-numbered as S. No. 171AA, and before S. No. 171AA as so re- numbered, the following serial number and entries shall be inserted, namely:- 

4. in S. No. 173, in the entry in column (3), the words and commas“walking-sticks, seat- sticks,” shall be omitted; 

5. S. No. 177 and the entries relating thereto, shall be omitted; 

(D) in Schedule III – 9%, 

1. S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re- numbered, the following serial number and entries shall be inserted, namely:- “121A 4012 Retreaded or used pneumatic tyres of rubber; solid 

2. S. Nos. 142, 143, 144 and the entries relating thereto, shall be omitted; 

3. in S. No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)” shall be substituted; 

4. after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: – 

5. in S. No. 383, in the entry in column (3), after the words “television cameras”, the comma and words “,digital cameras and video camera recorders”, shall be inserted; 

6. in S.No. 383C, in the entry in column (3), for the figure and word“68 cm”,the figure and word “32 inches” shall be substituted; 

7. in S.No. 384, in the entry in column (3), for the figure and word“20 inches ”, the figure and word“32 inches” shall be substituted; 

8. S. No. 440A shall be re-numbered as S. No. 440B, and before S. No. 440B as so re- numbered, the following serial number and entries shall be inserted, namely: 

9504 Video game consoles and machines, articles of funfair, 

(E) in Schedule IV – 14%, 

1. S. No. 47 and the entries relating thereto, shall be omitted; 

2. S. No. 135and the entries relating thereto, shall be omitted; 

3. in S.No. 139, in the entry in column (3), after the words “other than Lithium-ion battery”, the words “and other lithium ion accumulators including lithium ion power banks ” shall be inserted; 

4. S. No. 151 and the entries relating thereto, shall be omitted; 

5. in S.No. 154, in the entry in column (3), for the figure and word “20 inches” and the figure and word “68 cm ”, both, the figure and word “32 inches” shall be substituted; 

6. for S. No. 174 and the entries relating thereto, the following serial number and the entries shall be substituted, namely: – 

“174 8714 Parts and accessories of vehicles of heading 8711”; 

(vii) S. No. 215 and the entries relating thereto, shall be omitted. 

2. This notification shall come into force on the 1 January, 2019.  

K.S. PADMAVATHI 

Under Secretary to Government, 

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