Schedule I Karnataka GST Act 2017 [ Schedule I Karnataka GST Act 2017 explains Activities to be treated as supply even if made without consideration ] SCHEDULE I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed on such… Read More »
Section 174 Karnataka GST Act 2017 [ Section 174 Karnataka GST Act 2017 explains Saving. and is covered in CHAPTER XXI MISCELLANEOUS ] Saving. 174. (1) The repeal of the Acts specified in section 173 shall not— (a) revive anything not in force or existing at the time of such repeal; or (b) affect the previous operation of the repealed… Read More »
Section 173 Karnataka GST Act 2017 [ Section 173 Karnataka GST Act 2017 explains Repeals and is covered in CHAPTER XXI MISCELLANEOUS ] Repeals. 173. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,- (i) The Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), (ii) The Karnataka Entertainments Tax… Read More »
Section 172 Karnataka GST Act 2017 [ Section 172 Karnataka GST Act 2017 explains Removal of difficulties. and is covered in CHAPTER XXI MISCELLANEOUS ] Removal of difficulties. 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published… Read More »
Section 171 Karnataka GST Act 2017 [ Section 171 Karnataka GST Act 2017 explains Anti-profiteering Measure. and is covered in CHAPTER XXI MISCELLANEOUS ] Anti-profiteering Measure. 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction… Read More »
Section 170 Karnataka GST Act 2017 [ Section 170 Karnataka GST Act 2017 explains Rounding off of tax etc. and is covered in CHAPTER XXI MISCELLANEOUS ] Rounding off of tax etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this… Read More »
Section 169 Karnataka GST Act 2017 [ Section 169 Karnataka GST Act 2017 explains Service of notice in certain circumstances. and is covered in CHAPTER XXI MISCELLANEOUS ] Service of notice in certain circumstances. 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the… Read More »
Section 168 Karnataka GST Act 2017 [ Section 168 Karnataka GST Act 2017 explains Power to issue instructions or directions. and is covered in CHAPTER XXI MISCELLANEOUS ] Power to issue instructions or directions. 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue… Read More »
Section 167 Karnataka GST Act 2017 [ Section 167 Karnataka GST Act 2017 explains Delegation of powers. and is covered in CHAPTER XXI MISCELLANEOUS ] Delegation of powers. 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act… Read More »
Section 166 Karnataka GST Act 2017 [ Section 166 Karnataka GST Act 2017 explains Laying of rules, regulations and notifications. and is covered in CHAPTER XXI MISCELLANEOUS ] Laying of rules, regulations and notifications. 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid,… Read More »