In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendation of GST Council the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-

RULES

1. Title and commencement.-

(1) These rules may be called the Karnataka Goods and Services Tax (Eighth Amendment) Rules, 2018.

(2) They shall be deemed to have come into force with effect from the 12th day of June, 2018.

2. Amendment of rule 129.-

In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 129, for the words "Director General of Safeguards", wherever they occur, the words, "Director General of Anti-profiteering" shall be substituted.

3. Amendment of rule 130.-

In rule 130 of the said rules, in sub-rule (2), for the words "Director General of Safeguards", in two places, where they occur, the words "Director General of Anti-profiteering" shall be substituted.

4. Amendment of rule 131.-

In rule 131 of the said rules, for the words "Director General of Safeguards", the words "Director General of Anti-profiteering" shall be substituted.

5. Amendment of rule 132.-

In rule 132 of the said rules, in sub-rule (1), for the words "Director General of Safeguards", the words "Director General of Anti-profiteering" shall be substituted.

6. Amendment of rule 133.-

In rule 133 of the said rules,-

(i) in sub rule (1), for the words "Director General of Safeguards", the words "Director General of Anti-profiteering" shall be substituted;

(ii) in sub-rule (3), explanation shall be omitted.

By Order and in the name of the Governor of Karnataka,

K.S. PADMAVATHI

Under Secretary to Government,

Finance Department (C.T.-l).