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Seeks to amend Notification No.(01/2017 - FD 48 CSL 2017 dated 29/06/2017.

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..... x Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the State tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the F .....

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..... tural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. Explanation .- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and the rules made there under. 9% 2. 8703 .....

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..... d used Vehicles other than those mentioned from S.No.1 to S.No.3 6% Explanation -For the purposes of this notification, - (i) in case of a registered person who has claimed depreciation under section 32 of the Income-Tax Act, 1961(Central Act43 of 1961)on the said goods, the value that represents the margin of the supplier shall be the difference between the .....

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