In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Goods and Services Tax (Amendment) Act, 2022 (Karnataka Act No. 36 of 2022), the Government of Karnataka hereby appoints the 5th day of July, 2022, as the date on which the provisions of clause (c) of section 12 and section 13 of the said Act shall come into force.

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

(KAVITHA L)

Under Secretary to Government,

Finance Department (C.T-1)