ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A

SCHEDULE III [See section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by an employee to the employer in the course of or in relation to his employment. 2. Services by any court or Tribunal established under any law for the time being in force. 3. (a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities; 140 (b) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or (c) the duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause. 4. Services of funeral, burial, crematorium or mortuary including transportation of the deceased. 5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. 6. Actionable claims, other than 4[specified actionable claims]4. 3[1[7. Supply of goods from a place outside India to another place outside India without such goods entering into India. 8. (a) Supply of warehoused goods to any person before clearance for home consumption; 6[(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;]6 (b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.]1]3 5[9. Activity of apportionment of co -insurance premium by the lead insurer to the co -insurer for the insurance services jointly supplied by the lead insurer and the co -insurer to the insured in coinsurance agreements, subject to the condition that the lead i nsurer pays the Central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured. 10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducte d from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the Central tax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer t o the reinsurer, inclusive of the said ceding commission or the reinsurance commission.]5 Explanation2[1]2.––For the purposes of paragraph 2, the term ―court ‖ includes District Court, High Court and Supreme Court. 3[1[Explanation 2. - For the purposes of 6[clause (a) of]6 paragraph 8, the expression ―warehoused goods‖ shall have the same meaning as assigned to it in the Customs Act, 1962 (Central Act 52 of 1962).]1]3 6[Explanation 3. - For the purposes of clause (aa) of paragraph 8, the expressions "Special Economic Zone", "Free Trade Warehousing Zone" and "Domestic Tariff Area" shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005 (Central Act No 28 of 2005).]6 The above translation of PÀ£ÁðlPÀ ¸ÀgÀPÀÄ ªÀÄvÀÄÛ ¸ÉêÉUÀ¼À vÉjUÉ C¢ü¤AiÀĪÀÄ, 2017 (2017gÀ PÀ£ÁðlPÀ C¢ü¤AiÀĪÀÄ ¸ÀASÉå:27) be published in the Official Gazette under clause (3) of Article 348 of the Constitution of India. 141 VAJUBHAI VALA GOVERNOROF KARNATAKA By Order and in the name of the Governor of Karnataka, K. DWARAKANATH BABU Secretary to Government Department of Parliamentary Affairs RNI No. KARBIL/2001/47147 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ «±ÉõÀ gÁdå ¥ÀwæPÉ ¨sÁUÀ– IVA Part– IVA ¨ÉAUÀ¼ÀÆgÀÄ, §ÄzsÀªÁgÀ, dÆ£ï 28, 2017 (DµÁqsÀ 07, ±ÀPÀ ªÀµÀð 1939) Bengaluru, Wednesday, June 28, 2017 (Ashada 07 Shaka Varsha 1939) £ÀA. 581 No. 581 FINANCE SECRETARIAT OTIFICATION (1) NO. FD 47 CSL 2017, Bangalore, dated: 28.06.2017 In exercise of the powers conferred by sub -section (3) of section 1 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby appoints the 28th day of June, 2017, as the date on which the provisions of sections 1,2,3,4,5,10,22,23,24,25,26,27,28,29,30,139,146 and 164 of the said Act shall come into force. By Order and in the name of the Governor of Karnataka, K.S.PADMAVATHI Under Secretary to Government Finance Department (C.T. -1). 142 RNI No. KARBIL/2001/47147 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ «±ÉõÀ gÁdå ¥ÀwæPÉ ¨sÁUÀ– IVA Part– IVA ¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪÁgÀ, dÆ£ï 29, 2017 (DµÁqsÀ 08, ±ÀPÀ ªÀµÀð 1939) Bengaluru, Thrusday, June 29, 2017 (Ashada 08 Shaka Varsha 1939) £ÀA. 609 No. 609 FINANCE SECRETARIAT NOTIFICATION (9/2017) NO. FD 47 CSL 2017, Bangalore, dated: 29.06.2017 In exercise of the powers conferred by sub -section (3) of section 1 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9,11,to 21, 31 to 41,42 except the proviso to sub -section (9) of section 42, 43 except the proviso to sub -section (9) of section 43,44 to 50,53 to 138,140 to 145, 147 to 163, 165 to 174 of the said Act shall come into force. By Order and in the name of the Governor of Karnataka, K.S.PADMAVATHI Under Secretary to Government Finance Department (C.T. -1). 143 RNI No. KARBIL/2001/47147 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ «±ÉõÀ gÁdå ¥ÀwæPÉ ¨sÁUÀ–I Part–I ¨ÉAUÀ¼ÀÆgÀÄ, ±ÀÄPÀæªÁgÀ, CPÉÆÖçgï 13, 2017 (D±ÀéAiÀÄÄd 21, ±ÀPÀ ªÀµÀð 1939) Bengaluru, Friday, October 13, 2017 (Aashwayuja 21 Shaka Varsha 1939) £ÀA. 944 No. 944 0 FINANCE SECRETARIAT No. FD 48 CSL 2017 Bengaluru, dated:13.10.2017. THE KARNATAKA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Order No. 01/2017 -State Tax Whereas, certain difficulties have arisen in giving effect to the provisions of the Karnataka Goods and Services TaxAct, 2017 (Karnataka Act 27 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Government of Karnataka, on recommendations of the Council, hereby makes the following Order, namely: - 1. This Order may be called the Karnataka Goods and Services Tax (Removal of Difficulties) Order, 2017. 2. For the removal of difficulties, - (1) it is hereby clarified that if a person supplies goods and/or services referred to in clause (b) of paragraph 6 of Schedule II of the said Act and also supplies any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, the said person shall not be ineligible for the composition scheme un der section 10 subject to the fulfilment of all other conditions specified therein. (2) it is further clarified that in computing his aggregate turnover in order to determine his eligibility for composition scheme, value of supply of any exempt services includ ing services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account. By Order and in the name of the Governor of Karnataka, K.S.PADMAVATHI Under Secretary to Government, Finance Department (C.T. -1). 144 RNI No. KARBIL/2001/47147 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ «±ÉõÀ gÁdå ¥ÀwæPÉ ¨sÁUÀ–IVA Part–IVA ¨ÉAUÀ¼ÀÆgÀÄ, ¸ÉÆêÀĪÁgÀ, r¸ÉA§gï 31, 2018 (¥ÀĵÀå 10, ±ÀPÀ ªÀµÀð 1940) Bengaluru, Monday, December 31, 2018 (Pushya 10, Shaka Varsha 1940) £ÀA. 1555 No.1555 FINANCE SECRETARIAT ORDER NO.01/2018 No. FD 47 CSL 2017, Bengaluru, dated 31/12/2018 WHEREAS, sub-section (1) of Section 44 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a cas ual taxable person and a non -resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty -first day of December following the end of such financial year; AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub -section (1) of Section 44 of the said Act, the electronic system to be developed is at the advanced stage and is likely to be made operational by the 31st January, 2019 as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, as referred to in the said sub -section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section; NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Karnataka Goods and Services Tax Act, 2017, the Government of Karnataka, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: –– 1. Short title. ––This Order may be called the Karnataka Goods and Services Tax (Removal of Difficulties) Order, 2018. 2. In Section 44 of the Karnataka Goods and Services Tax Act, 2017, after sub - section (2), the following Explanation shall be inserted, namely: –– “Explanation. - For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.”. By Order and in the name of the Governor of Karnataka, K.S. PADMAVATHI Under Secretary to Government, Finance Department [C.T. -1].