110-notification 14-2021

notification 14-2021

¨sÁUÀ– 4 ಎ Part – IV A

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, 18 , 2021 ( , 27, , ೧೯೪3)

BENGALURU, THURSDAY, 18, NOVEMBER, 2021 (KARTHIKA , 27, SHAKAVARSHA, 1943 )

GOVERNMENT OF KARNATAKA

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No. 865

No. FD 55 CSL 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 18/11/2021

NOTIFICATION (14/2021)

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 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the Government of Karnataka Notification (01/2017) No. FD 48 CSL 2017, dated the 29 June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.591, dated the 29 June, 2017, namely:-

In the said notification, –

a. in Schedule I – 2.5%, –

(i) S.Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222, 223, 224, 224A and 225 and the entries relating thereto shall be omitted;

b. in Schedule II – 6%, –

S.No. 132A and the entries relating thereto shall be omitted;

after S.No. 132A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“132AA 5007 Woven fabrics of silk or of silk waste.
132AB	5111	Woven fabrics of carded wool or of carded fine animal hair.

(1)

132AC 5112 Woven fabrics of combed wool or

of combed fine animal hair.

132AD 5113 Woven fabrics of coarse animal

hair or of horse hair.

132AE 5208 Woven fabrics of cotton,

containing 85% or more by weight of cotton, weighing not more than 200g/m .

132AF 5209 Woven fabrics of cotton,

containing 85% or more by weight of cotton, weighing more than 200g/m .

132AG 5210 Woven fabrics of cotton,

containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing

not more than 200g/m

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132AH 5211 Woven fabrics of cotton,

containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing

more than 200g/m .

132AI 5212 Other woven fabrics of cotton. 132AJ 5309 Woven fabrics of flax.

132AK 5310 Woven fabrics of jute or of other

textile bast fibres of heading 5303.

S.No. 132B and the entries relating thereto shall be omitted;

after S.No. 132B and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“132BA 5401 Sewing thread of man-made

filaments, whether or not put up for retail sale.

132BB 5402 Synthetic filament yarn (other than

sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.

132BC 5403 Artificial filament yarn (other than

sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.

132BD 5404 Synthetic monofilament of 67

decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.

132BE 5405 Artificial monofilament of 67

decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.

132BG 5407 Woven fabrics of synthetic filament

yarn, including woven fabrics obtained from materials of heading 5404.

S.No. 132C and the entries relating thereto shall be omitted;

after S.No. 132C and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“132CA 5501 Synthetic filament tow.
132CB 5502 Artificial filament tow
132CC 5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning.
132CD 5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning.
132CE 5505 Waste (including noils, yarn waste and garnetted stock) of man-made fibres.
132CF 5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning.
132CG 5507 Artificial staple fibres, carded, combed or otherwise processed for spinning.
132CH	5508	Sewing thread of man-made staple fibres, whether or not put up for retail sale.

132CI 5509 Yarn (other than sewing thread) of

synthetic staple fibres, not put up for retail sale.

132CJ 5510 Yarn (other than sewing thread) of

artificial staple fibres, not put up for retail sale.

132CK 5511 Yarn (other than sewing thread) of

man-made staple fibres, put up for retail sale.

132CL 5512 Woven fabrics of synthetic staple

fibres, containing 85% or more by weight of synthetic staple fibres.

132CM 5513 Woven fabrics of synthetic staple

fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight

not exceeding 170 g/m

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132CN 5514 Woven fabrics of synthetic staple

fibres, containing less than 85% by

weight of such fibres, mixed mainly

or solely with cotton, of a weight exceeding 170 g/m .

132CO 5515 Other woven fabrics of synthetic

staple fibres.

S.No. 132D and the entries relating thereto shall be omitted;

against S.No. 139, in column (3), for the entry, the entry “Twine, cordage,

ropes and cables, whether or not plaited or braided and whether or not impregnated, coated or sheathed with rubber or plastics.” shall be substituted;

(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries

shall be inserted, namely:-

after S.No. 146 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

after S.No. 151 and the entries relating thereto, the following S.No. and entries

shall be inserted, namely:-

againstS.No. 154, in column (3), for the entry, the entry “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” shall be substituted;

againstS.No. 155, in column (3), for the entry, the entry “Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.” shall be substituted;

againstS.No. 156, in column (3),for the entry, the entry “Embroidery in the piece, in strips or in motifs.” shall be substituted;

against S.No. 168, in column (3), for the words “this Chapter ”, the word and the figure “Chapter 59” shall be substituted;

after S. No. 168 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

“168A 6001 Pile fabrics, including “long pile”

fabrics and terry fabrics, knitted or crocheted.

168B 6002 Knitted or crocheted fabrics of a

width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001.

168C 6003 Knitted or crocheted fabrics of a

width not exceeding 30 cm, other than those of heading 6001 or 6002.

168D 6004 Knitted or crocheted fabrics of a

width exceeding 30 cm, containing

by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001.

168E 6005 Warp knit fabrics (including those

made on galloon knitting machines), other than those of headings 6001 to 6004.

Other knitted or crocheted

fabrics.”;

against S.No. 169, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, knitted or crocheted.” shall be substituted;

against S.No. 170, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, not knitted or crocheted.” shall be substituted;

S.No. 171 and the entries relating thereto shall be omitted;

after S.No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“171A1 6301 Blankets and travelling rugs. 171A2 6302 Bed linen, table linen, toilet linen

and kitchen linen.

171A3 6303 Curtains (including drapes) and

interior blinds; curtain or bed valances.

171A4 6304 Other furnishing articles, excluding

those of heading 9404.

171A5 6305 Sacks and bags, of a kind used for

the packing of goods.

171A6 6306 Tarpaulins, awnings and sunblinds;

tents; sails for boats, sailboards or land craft; camping goods.

171A7 6307 Other made up articles, including

dress patterns.

171A8 6308 Sets, consisting of woven fabric

and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.

171A9 6309 Worn clothing and other worn

articles.

171A10 6310 Used or new rags, scrap, twine,

cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. Footwear of sale value not exceeding Rs.1000 per pair.”

c. in Schedule III – 9%, –

(i) S.Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be

omitted.

2. This notification shall come into force on the 1 day of January, 2022, unless otherwise stated.

By Order and in the name of the Governor of Karnataka

(KAVITHA L)

Under Secretary to Government,

Finance Department ( C.T-1)

ಮುದಕರು ಾಗೂ ಪ ಾಶಕ ರು:- ಸಂಕಲ ಾ ಾ ಗಳ , ಕ ಾ ಟಕ ಾಜ ಪತ , ಸ ಾ ೇಂದಮುದಾಲಯ,

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110-notification 14-2021

AUTHOR: admin

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