PARLIAMENTARY AFFAIRS SECRETARIAT
NOTIFICATION
NO. SAMVYASHAE 28 SHASANA 2017, Bengaluru, dated: 27.06.2017
Ordered that the translation of 2017 in the English language, be published as authorized by the Governor of Karnataka under clause (3) of Article 348 of the constitution of India in the Karnataka Gazette for general information.
The following translation 2017 in the English language is published in the Official Gazette under the authority of the Governor of Karnataka under clause (3) of Article 348 of the Constitution of India.
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KARNATAKA ACT NO.27 OF 2017
(First Published in the Karnataka Gazette Extra-ordinary on the twenty seventy day of June, 2017)
THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017
(Received the assent of the Governor on the 27th day of June, 2017
An Act to make a provision for levy and collection of tax on intra- State supply of goods or services or both by the state of Karnataka and the matters connected therewith or incidental thereto.
Be it enacted by Legislature of Karnataka in the Sixty-Eighth Year of the Republic of India as follows:-
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.-
(1) This Act may be called the Karnataka Goods and Services Tax Act, 2017.
(2) It extends to the whole of Karnataka.
(3) It shall come into force on such date as the state Government may, be notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provision of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
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