Amendments in the Notification No. (13/2017) dated the 29th June, 2017 - 22/2017 - Karnataka SGST

FINANCE SECRETARIAT NOTIFICATION (22/2017) No. FD 48 CSL 2017, Bengaluru, Dated: 22.08.2017. In exercise of the powers conferred by sub-section (3) of section 9 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 amendments in the Notification No. (13/2017) dated the 29th June, 2017, published in the Gazette of Karnataka, Extraordinary, Part-I VA, No.603, dated the 29th June, 2017 , namely: In the said notification,- (i) in the Table, against serial number 1, in column (2), after the words and brackets goods transport who has not paid State tax at the rate of 6%, shall be agency (GTA) the words and figure inserted; (ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (Central Act 6 of 2009) shall also be considered as a partnership firm or a firm. By Order and in the name of the Governor of Karnataka, K.S. PADMAVATHI Under Secretary to Government, Finance Department (C.T.-1).