THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION (20/2023), No. FD 16 CSL 2023 , dated 20th October, 2023

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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 (05/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.595, dated the 29th June, 2017, namely:-

In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and the entries shall be inserted, namely:-

(1)	(2)	(3)
"6AA.	5605	Imitation zari thread or yarn made out of Metallised polyester film /plastic film; Explanation: This entry shall apply for refund of input tax credit only on polyester film /plastic film";

2. This notification shall come into force with effect from the 20th day of October, 2023.

By Order and in the name of the Governor of Karnataka

(KAVITHA L)

Under Secretary to Government,

Finance Department (C.T-1)