In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017, the Government of Karnataka, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the Commissioner of Commercial Taxes Notification (12/2020), No.KGST.CR.01/17-18, dated the 16th October, 2020, published in the Karnataka Gazette, vide Volume 155, Issue 43, Part IVA, Page No.3038, dated the 22nd October, 2020, except as respects things done or omitted to be done before such rescission.

(SRIKAR M.S.)

Commissioner of Commercial Taxes

(Karnataka) Bengaluru