{"id":255640,"date":"2021-10-15T10:30:14","date_gmt":"2021-10-15T05:00:14","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=255640"},"modified":"2021-10-15T11:13:32","modified_gmt":"2021-10-15T05:43:32","slug":"karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/","title":{"rendered":"Karnataka Government notifies Karnataka Goods and Services Tax (Amendment) Act, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\">The Government of Karnataka has notified Karnataka Goods and Services Tax (Amendment) Act, 2021 vide notification dated October 11, 2021, further amending the Karnataka Goods and Services Tax Act, 2017.<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Key highlights of the amendment are:<\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li><strong>Section 35(5)<\/strong> &#8211; Auditing of accounts by a chartered accountant or a cost accountant and submission of a copy of the audited annual accounts has been <strong><em>omitted<\/em><\/strong>.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Section 44<\/strong> dealing with Annual return has been <strong><em>substituted <\/em><\/strong>as under:<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed:<\/p>\n<p style=\"text-align: justify;\">Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section: Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.<\/p>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li>In <strong>Section 50<\/strong>, the <strong>proviso under sub-section (1<\/strong>) has been <strong><em>substituted <\/em><\/strong>as under<em>:<\/em><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash ledger.<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">*Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Government of Karnataka has notified Karnataka Goods and Services Tax (Amendment) Act, 2021 vide notification dated October 11, 2021, further amending <\/p>\n","protected":false},"author":121,"featured_media":236120,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-255640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Karnataka Government notifies Karnataka Goods and Services Tax (Amendment) Act, 2021 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Karnataka Government notifies Karnataka Goods and Services Tax (Amendment) Act, 2021\" \/>\n<meta property=\"og:description\" content=\"The Government of Karnataka has notified Karnataka Goods and Services Tax (Amendment) Act, 2021 vide notification dated October 11, 2021, further amending\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-10-15T05:00:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-10-15T05:43:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Prachi Bhardwaj\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Prachi Bhardwaj\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/\",\"name\":\"Karnataka Government notifies Karnataka Goods and Services Tax (Amendment) Act, 2021 | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg\",\"datePublished\":\"2021-10-15T05:00:14+00:00\",\"dateModified\":\"2021-10-15T05:43:32+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/de579aff4bc6dd24b68d6d472ac92942\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg\",\"width\":1330,\"height\":887,\"caption\":\"AAR GST\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Karnataka Government notifies Karnataka Goods and Services Tax (Amendment) Act, 2021\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/de579aff4bc6dd24b68d6d472ac92942\",\"name\":\"Prachi Bhardwaj\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Prachi-Image2-150x150.png\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Prachi-Image2-150x150.png\",\"caption\":\"Prachi Bhardwaj\"},\"description\":\"Senior Associate Editor\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_3\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Karnataka Government notifies Karnataka Goods and Services Tax (Amendment) Act, 2021 | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/","og_locale":"en_US","og_type":"article","og_title":"Karnataka Government notifies Karnataka Goods and Services Tax (Amendment) Act, 2021","og_description":"The Government of Karnataka has notified Karnataka Goods and Services Tax (Amendment) Act, 2021 vide notification dated October 11, 2021, further amending","og_url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2021-10-15T05:00:14+00:00","article_modified_time":"2021-10-15T05:43:32+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg","type":"image\/jpeg"}],"author":"Prachi Bhardwaj","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Prachi Bhardwaj","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/","url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/","name":"Karnataka Government notifies Karnataka Goods and Services Tax (Amendment) Act, 2021 | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg","datePublished":"2021-10-15T05:00:14+00:00","dateModified":"2021-10-15T05:43:32+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/de579aff4bc6dd24b68d6d472ac92942"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg","width":1330,"height":887,"caption":"AAR GST"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Karnataka Government notifies Karnataka Goods and Services Tax (Amendment) Act, 2021"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/de579aff4bc6dd24b68d6d472ac92942","name":"Prachi Bhardwaj","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Prachi-Image2-150x150.png","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Prachi-Image2-150x150.png","caption":"Prachi Bhardwaj"},"description":"Senior Associate Editor","url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_3\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":288689,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/06\/kaar-supply-of-goods-from-applicant-to-overseas-customer-is-treated-neither-as-supply-of-goods-nor-as-supply-of-services\/","url_meta":{"origin":255640,"position":0},"title":"Supply of goods to overseas customer is treated neither as \u2018supply of goods\u2019 nor as \u2018supply of services\u2019: Karnataka AAR","author":"Editor","date":"April 6, 2023","format":false,"excerpt":"Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Karnataka Authority for Advance Rulings","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":307430,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/11\/18\/assessee-can-claim-full-input-tax-credit-exempted-goods-by-products-during-manufacturing-taxable-goods\/","url_meta":{"origin":255640,"position":1},"title":"UP-VAT Act entitles assessee to claim full input tax credit on exempted goods produced as by-products during manufacturing of taxable goods: Supreme Court","author":"Apoorva","date":"November 18, 2023","format":false,"excerpt":"The Explanation (iii) to Section 13, forbids the Assessing Authority as well as the assessee from raising any dispute regarding the allowability of the ITC in cases where exempted goods are being produced as a by-product or waste product during the process of manufacture","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"input tax credit","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/11\/input-tax-credit.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/11\/input-tax-credit.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/11\/input-tax-credit.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/11\/input-tax-credit.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":272597,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/29\/karnataka-textbook-society-goods-and-services-tax-karnataka-government-karnataka-societies-act-1960-government-authority-educational-institution-legal-research-legal-news\/","url_meta":{"origin":255640,"position":2},"title":"Authority for Advance Ruling (Karnataka) |Karnataka Textbook Society is neither classified as a &#8220;State Government&#8221; nor an &#8220;Educational Institution&#8221;","author":"Editor","date":"August 29, 2022","format":false,"excerpt":"Authority for Advance Ruling (Karnataka): In a case relating to whether Karnataka Textbook Society(\u2018KTBS') can be classified as an \u201ceducational institution\u201d or \u201cState Government\u201d for the purpose of applicability of Goods and Services Tax (GST) on printing services provided to it by the Applicant, and whether the 12 percent tax\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":252755,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/16\/commissioner-empowered-to-call-any-person-to-furnish-any-information-under-delhi-gst-act-2017-vide-delhi-gst-amendment-act-2021\/","url_meta":{"origin":255640,"position":3},"title":"Commissioner empowered to call for furnishing any information under Delhi GST Act, 2017 vide Delhi GST (Amendment) Act, 2021","author":"Prachi Bhardwaj","date":"August 16, 2021","format":false,"excerpt":"The Department of Law, Justice and Legislative Affairs has passed the Delhi Goods and Services Tax (Amendment) Act, 2021 to amend the Delhi Goods and Services Tax Act, 2017 on August 9, 2021. \u00a0 The key amendments are: Section 7(1)(aa), inserted, Scope of supply : The tax shall also be\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":67031,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/09\/06\/payments-made-to-sub-contractor-not-to-be-included-while-calculating-the-turnover-under-section-6-b-karnataka-sales-tax-act-1957\/","url_meta":{"origin":255640,"position":4},"title":"Payments made to sub-contractor not to be included while calculating the turnover under Section 6-B, Karnataka Sales Tax Act, 1957","author":"Sucheta","date":"September 6, 2016","format":false,"excerpt":"Supreme Court: The important question before the Court was that for calculating the turnover for the purpose of payment of turnover tax under Section 6-B of the Karnataka Sales Tax Act, 1957, whether payments made to sub-contractor are to be included while calculating the total turnover. Answering the question in\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":288644,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/06\/sale-of-independent-running-business-division-attracts-18-gst-karnataka-aar-legal-research-legal-news-updates\/","url_meta":{"origin":255640,"position":5},"title":"18 percent GST rate applicable on sale of independent running business divisions: Karnataka AAR","author":"Editor","date":"April 6, 2023","format":false,"excerpt":"Karnataka AAR said that transfer of \u2018staffing business\u2019, in sale of independent running business division, amounts to \u201csupply of services\u201d and not \u201csupply of goods\u201d under Sections 2(52) and 2(102) of CGST Act.","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Karnataka Authority for Advance Rulings","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/255640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=255640"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/255640\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/236120"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=255640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=255640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=255640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}