In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Goods and Services Tax (Amendment) Act, 2023 (Karnataka Act No. 32 of 2023), the Government of Karnataka, hereby appoints,-

(a) the 1st day of October, 2023, as the date on which the provisions of sections 2 to13 and 20 to 23 (except sections 14 to 19) of the said Act shall come into force;

(b) the 1st day of August, 2023, as the date on which the provisions of sections 14 to19 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)